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SUNNY SIDE UP, Ordinary Profit Forecast for the Fiscal Year Revised Upward by 18%, Raises Record High Profit Forecast, Dividend Revised Upward by 2 Yen

Fri Feb 13, 2026 3:00 pm JST Earnings

2180 SUNNY SIDE UP GROUP INC. 【J-GAAP】

Earnings Report

SUNNY SIDE UP GROUP INC. <2180> [TSE Std] announced its financial results in the afternoon session on February 13th (15:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending June 2026 (July to December) expanded 1.61 billion yen, an increase 83.6% compared to the same period last year.

In addition, the full-year forecast for consolidated ordinary profit has been revised upward 18.4%, from the previous forecast of 1.90 billion yen to 2.25 billion yen (compared to 1.63 billion yen in the previous period), increasing the growth rate from 16.2% to 37.6%, further surpassing the previous forecast of record-high profits for five consecutive terms.

Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated ordinary profit for the January to June period (second half) is expected to decrease 16.2% from the same period last year to 0.63 billion yen.

In light of the strong performance, the company has increased its planned annual dividend for the current fiscal year from the original plan of 24 yen to 26 yen (compared to 22 yen in the previous period).

In the most recent three-month period, from October to December (2Q), the consolidated ordinary profit increased 44.8% from the same period last year, reaching 0.99 billion yen. The operating profit margin rose from 11.2% in the same period last year to 12.2%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Jul - Dec, 2023 9,179 997 1,004 601 40.3 66.9 Feb 13, 2024 J-GAAP
Jul - Dec, 2024 9,890 877 882 567 38.1 53.9 Feb 13, 2025 J-GAAP
Jul - Dec, 2025 13,508 1,604 1,619 1,136 77.1 72.0 Feb 13, 2026 J-GAAP
YoY +36.6% +82.9% +83.6% +100.4% +102.5%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jul - Dec, 2025 Guidance ー ー ー ー － 11 Aug 13, 2025 J-GAAP
Jul - Dec, 2025 Results 13,508 1,604 1,619 1,136 77.1 11 Feb 13, 2026 J-GAAP
Revision Rate － － － － －

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun, 2026 Prev 20,500 1,900 1,900 1,130 77.2 24 Aug 13, 2025 J-GAAP
Jun, 2026 New 23,200 2,250 2,250 1,280 87.4 26 Feb 13, 2026 J-GAAP
Revision Rate +13.2% +18.4% +18.4% +13.3% +13.3%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2025 9,697 720 753 381 25.6 15 Aug 13, 2025 J-GAAP
Jan - Jun, 2026 Guidance 9,692 646 631 144 9.8 15 Feb 13, 2026 J-GAAP
YoY -0.1% -10.3% -16.2% -62.2% -61.5%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun, 2024 17,908 1,465 1,501 795 53.3 20 Aug 13, 2024 J-GAAP
Jun, 2025 19,587 1,597 1,635 948 63.6 22 Aug 13, 2025 J-GAAP
Jun, 2026 Guidance 23,200 2,250 2,250 1,280 87.4 26 Feb 13, 2026 J-GAAP
YoY +18.4% +40.9% +37.6% +35.0% +37.5%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 6,211 697 689 439 29.5 11.2 Feb 13, 2025 J-GAAP
Jan - Mar, 2025 4,037 447 471 296 19.9 11.1 May 13, 2025 J-GAAP
Apr - Jun, 2025 5,660 273 282 85 5.7 4.8 Aug 13, 2025 J-GAAP
Jul - Sep, 2025 5,433 616 621 479 32.3 11.3 Nov 13, 2025 J-GAAP
Oct - Dec, 2025 8,075 988 998 657 44.6 12.2 Feb 13, 2026 J-GAAP
YoY +30.0% +41.8% +44.8% +49.7% +51.3%

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