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FRIENDLY, Apr-Dec (Cumulative 3Q) Net Income Loss Widens, Oct-Dec Net Income Loss Widens

Fri Feb 13, 2026 3:30 pm JST Earnings

8209 FRIENDLY CORPORATION 【J-GAAP】

Earnings Report

FRIENDLY CORPORATION <8209> [TSE Std] announced its financial results after the market closed on February 13th (15:30). The net loss (non-consolidated) for the cumulative third quarter of the fiscal year ending March 2026 (April to December) expanded to a loss of 58 million yen (compared to a loss of 46 million yen in the same period last year). The company has been in a state of excessive liabilities (99 million yen) for four consecutive quarters.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the net income/loss for the January to March period (4Q) is expected to turn into a profit of 36 million yen (compared to a loss of 39 million yen in the same period last year).

In the most recent three-month period, from October to December (3Q), the net loss expanded to a loss of 49 million yen (compared to a loss of 18 million yen in the same period last year). The operating profit/loss margin drastically worsened from -3.0% in the same period last year to -8.2%.

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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 1,572 -8 3 -10 -14.1 27.3 Feb 9, 2024 J-GAAP
Apr - Dec, 2024 1,564 -37 -28 -46 -27.0 ー Feb 10, 2025 J-GAAP
Apr - Dec, 2025 1,608 -47 -39 -58 -31.2 ー Feb 13, 2026 J-GAAP
YoY +2.8% -27.0% -39.3% -26.1% -15.7%

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 1,065 -18 -13 -57 -29.5 0 May 9, 2025 J-GAAP
Oct - Mar, 2025 Guidance 1,074 -10 -6 -13 -12.9 0 Jan 19, 2026 J-GAAP
YoY +0.8% +44.4% +53.8% +77.2% +56.4%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 2,067 -3 11 -6 -16.3 0 May 10, 2024 J-GAAP
Mar, 2025 2,103 -39 -28 -85 -44.0 0 May 9, 2025 J-GAAP
Mar, 2026 Guidance 2,195 -17 -7 -22 -21.7 0 Jan 19, 2026 J-GAAP
YoY +4.4% +56.4% +75.0% +74.1% +50.5%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 526 -16 -13 -18 -10.6 -3.0 Feb 10, 2025 J-GAAP
Jan - Mar, 2025 539 -2 0 -39 -20.2 -0.4 May 9, 2025 J-GAAP
Apr - Jun, 2025 557 1 3 0 -3.5 0.2 Aug 12, 2025 J-GAAP
Jul - Sep, 2025 564 -8 -4 -9 -10.4 -1.4 Nov 10, 2025 J-GAAP
Oct - Dec, 2025 487 -40 -38 -49 -26.4 -8.2 Feb 13, 2026 J-GAAP
YoY -7.4% -150.0% -192.3% -172.2% -149.8%

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