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b-style, Apr-Dec (Cumulative 3Q) Ordinary Profit Decreases by 12%, Exceeds Full-Year Plan

Fri Feb 13, 2026 3:30 pm JST Earnings

302A b-style holdings,Inc. 【J-GAAP】

Earnings Report

b-style holdings,Inc. <302A> [TSE Growth] announced its financial results after the market closed on February 13th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) decreased 12.0% from the same period last year to 161 million yen. However, Progress toward the full-year plan of 128 million yen is 125.8%, already exceeding the target and also exceeding the same period of the previous year of 56.3%.

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/loss for the January to March period (4Q) is expected to turn into a loss of 33 million yen (compared to a profit of 142 million yen in the same period last year). However, if the fourth-quarter performance remains at the same level as the first three quarters, the full-year plan may be increased.

In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit dropped to 43 million yen, a 33.8% decrease compared to the same period last year. The operating profit margin worsened from 2.3% in the same period last year to 1.6%.

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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, 2024 8,381 183 183 124 115.1 56.3 Feb 14, 2025 J-GAAP
Apr - Dec, 2025 8,922 170 161 43 29.7 125.8 Feb 13, 2026 J-GAAP
YoY +6.5% -7.1% -12.0% -65.3% -74.2%

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 5,558 204 207 115 98.7 0 May 15, 2025 J-GAAP
Oct - Mar, 2025 Guidance 6,695 36 10 -7 -4.8 0 Nov 14, 2025 J-GAAP
YoY +20.5% -82.4% -95.2% － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2025 11,214 323 325 195 167.4 0 May 15, 2025 J-GAAP
Mar, 2026 Guidance 12,743 160 128 32 22.0 0 May 15, 2025 J-GAAP
YoY +13.6% -50.5% -60.6% -83.6% -86.8%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 2,725 64 65 44 40.9 2.3 Feb 14, 2025 J-GAAP
Jan - Mar, 2025 2,833 140 142 71 60.9 4.9 May 15, 2025 J-GAAP
Apr - Jun, 2025 3,081 117 115 73 51.0 3.8 Aug 14, 2025 J-GAAP
Jul - Sep, 2025 2,967 7 3 -34 -23.9 0.2 Nov 14, 2025 J-GAAP
Oct - Dec, 2025 2,874 46 43 4 2.8 1.6 Feb 13, 2026 J-GAAP
YoY +5.5% -28.1% -33.8% -90.9% -93.2%

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