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Frontier Management, Returning to Profitability This Year

Fri Feb 13, 2026 3:30 pm JST Earnings

7038 Frontier Management Inc. 【J-GAAP】

Earnings Report

Frontier Management Inc. <7038> [TSE Prime] announced its financial results after the market closed on February 13th (15:30). The consolidated ordinary loss for the fiscal year ended December 2025 was loss of 664 million yen, a reduction in the deficit compared to loss of 710 million yen in the previous term. For the fiscal year ending December 2026, the consolidated ordinary profit/loss is expected to turn into a profit of 430 million yen.

At the same time, the company has decided not to pay the year-end lump-sum dividend, which had previously been undecided, and has left the annual dividend for the current term undetermined.

In the most recent three-month period, from October to December (4Q), the consolidated ordinary loss improved to a deficit of 378 million yen (compared to a loss of 728 million yen in the same period last year). The operating profit/loss margin drastically improved from -28.8% in the same period last year to -5.7%.

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Actual Results

Historical Performance
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2023 10,025 1,251 1,238 780 67.5 41 Feb 14, 2024 J-GAAP
Dec, 2024 9,265 -632 -710 -694 -59.2 0 Feb 13, 2025 J-GAAP
Dec, 2025 13,489 -335 -664 -1,106 -94.1 0 Feb 13, 2026 J-GAAP
YoY +45.6% +47.0% +6.5% -59.4% -58.9%

Full Year Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2025 Guidance 13,080 -350 -600 -870 -73.9 － Nov 14, 2025 J-GAAP
Dec, 2025 Results 13,489 -335 -664 -1,106 -94.1 0 Feb 13, 2026 J-GAAP
Revision Rate +3.1% +4.3% -10.7% -27.1% -27.3%

Current Period Guidance

H1 Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2025 5,771 -10 -199 -398 -33.9 0 Aug 13, 2025 J-GAAP
Jan - Jun, 2026 Guidance ー ー ー ー － 0 Feb 13, 2026 J-GAAP
YoY － － － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2024 9,265 -632 -710 -694 -59.2 0 Feb 13, 2025 J-GAAP
Dec, 2025 13,489 -335 -664 -1,106 -94.1 0 Feb 13, 2026 J-GAAP
Dec, 2026 Guidance 15,000 610 430 50 4.3 － Feb 13, 2026 J-GAAP
YoY +11.2% － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 2,517 -724 -728 -585 -49.9 -28.8 Feb 13, 2025 J-GAAP
Jan - Mar, 2025 2,434 55 -74 -129 -11.0 2.3 May 14, 2025 J-GAAP
Apr - Jun, 2025 3,337 -65 -125 -269 -22.9 -1.9 Aug 13, 2025 J-GAAP
Jul - Sep, 2025 3,007 -58 -87 -149 -12.7 -1.9 Nov 14, 2025 J-GAAP
Oct - Dec, 2025 4,711 -267 -378 -559 -47.6 -5.7 Feb 13, 2026 J-GAAP
YoY +87.2% +63.1% +48.1% +4.4% +4.7%

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