kabutan

ASJ, Oct-Dec (3Q) Net Income Increases by 83%

Fri Feb 13, 2026 2:00 pm JST Earnings

2351 ASJ INC. 【IFRS】

Earnings Report

ASJ INC. <2351> [TSE Std] announced its financial results (based on IFRS) in the afternoon session on February 13th (14:00). The consolidated net income for the cumulative third quarter of the fiscal year ending March 2026 (April to December) decreased 20.6% from the same period last year to 27 million yen. Progress toward the full-year plan of 70 million yen was 38.6%, which was higher than the five-year average of 22.9%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income for the January to March period (4Q) is expected to significant drop 79.7% from the same period last year to 43 million yen.

In the most recent three-month period, from October to December (3Q), the consolidated net income increased 83.3% from the same period last year, reaching 44 million yen. The operating profit margin drastically improved from 1.8% in the same period last year to 7.9%.

Kabutan News

Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Apr - Dec, 2023 2,002 -22 -22 -23 -2.9 ー Feb 14, 2024 IFRS
Apr - Dec, 2024 1,919 24 22 34 4.4 13.5 Feb 13, 2025 IFRS
Apr - Dec, 2025 1,939 51 46 27 3.5 ー Feb 13, 2026 IFRS
YoY +1.0% +112.5% +109.1% -20.6% -20.6%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 1,446 148 151 236 29.8 3 May 15, 2025 IFRS
Oct - Mar, 2025 Guidance 1,568 115 ー 87 11.2 2 Nov 14, 2025 IFRS
YoY +8.4% -22.3% － -63.1% -62.6%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 2,846 102 110 112 14.1 2 May 14, 2024 IFRS
Mar, 2025 2,741 161 163 246 31.0 3 May 15, 2025 IFRS
Mar, 2026 Guidance 2,800 110 ー 70 9.0 2 May 15, 2025 IFRS
YoY +2.2% -31.7% － -71.5% -71.1%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 624 11 10 24 3.1 1.8 Feb 13, 2025 IFRS
Jan - Mar, 2025 822 137 141 212 26.8 16.7 May 15, 2025 IFRS
Apr - Jun, 2025 580 0 -1 -7 -0.9 0.0 Aug 14, 2025 IFRS
Jul - Sep, 2025 652 -5 -9 -10 -1.3 -0.8 Nov 14, 2025 IFRS
Oct - Dec, 2025 707 56 56 44 5.7 7.9 Feb 13, 2026 IFRS
YoY +13.3% +409.1% +460.0% +83.3% +83.4%

Related Articles