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Business One Holdings, Apr-Dec (Cumulative 3Q) Ordinary Profit Increases by 15%, Oct-Dec Ordinary Profit Decreases by 39%

Fri Feb 13, 2026 3:00 pm JST Earnings

4827 Business One Holdings,Inc. 【J-GAAP】

Earnings Report

Business One Holdings,Inc. <4827> [FSE Q-bd] announced its financial results in the afternoon session on February 13th (15:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) increased 15.4% from the same period last year, reaching 0.98 billion yen. Progress toward the full-year plan of 1.30 billion yen was 75.5%, it was below the five-year average of 86.5%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the January to March period (4Q) is expected to decrease 22.0% from the same period last year to 0.31 billion yen.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit dropped to 0.17 billion yen, a 39.5% decrease compared to the same period last year. The operating profit margin worsened from 7.5% in the same period last year to 5.7%.

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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 9,670 1,203 1,071 701 169.1 92.6 Feb 9, 2024 J-GAAP
Apr - Dec, 2024 11,726 1,005 850 535 129.1 67.5 Feb 14, 2025 J-GAAP
Apr - Dec, 2025 12,350 1,113 981 650 156.7 75.5 Feb 13, 2026 J-GAAP
YoY +5.3% +10.7% +15.4% +21.5% +21.3%

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 8,940 798 703 432 104.2 10 May 14, 2025 J-GAAP
Oct - Mar, 2025 Guidance 8,437 702 497 302 72.8 10 Nov 13, 2025 J-GAAP
YoY -5.6% -12.0% -29.3% -30.1% -30.1%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 13,409 1,331 1,157 743 179.1 10 May 9, 2024 J-GAAP
Mar, 2025 16,094 1,461 1,259 828 199.7 10 May 14, 2025 J-GAAP
Mar, 2026 Guidance 17,000 1,600 1,300 850 204.9 10 May 14, 2025 J-GAAP
YoY +5.6% +9.5% +3.3% +2.7% +2.6%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 4,572 342 294 139 33.6 7.5 Feb 14, 2025 J-GAAP
Jan - Mar, 2025 4,368 456 409 293 70.7 10.4 May 14, 2025 J-GAAP
Apr - Jun, 2025 3,817 356 292 204 49.3 9.3 Aug 12, 2025 J-GAAP
Jul - Sep, 2025 4,746 542 511 344 83.0 11.4 Nov 13, 2025 J-GAAP
Oct - Dec, 2025 3,787 215 178 102 24.6 5.7 Feb 13, 2026 J-GAAP
YoY -17.2% -37.1% -39.5% -26.6% -26.7%

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