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Smartvalue, Net Income Forecast for the Fiscal Year Loss Widened in Downward Revision

Fri Feb 13, 2026 3:30 pm JST Earnings

9417 Smartvalue Co.,Ltd. 【J-GAAP】

Earnings Report

Smartvalue Co.,Ltd. <9417> [TSE Std] announced its financial results after the market closed on February 13th (15:30). The consolidated net loss for the cumulative second quarter of the fiscal year ending June 2026 (July to December) expanded to a loss of 0.62 billion yen (compared to a loss of 0.18 billion yen in the same period last year), further increasing the deficit beyond the forecast of a loss of 0.33 billion yen.

In addition, the full-year forecast for consolidated net income/loss has been revised downward from an expected loss of 0.06 billion yen to a loss of 0.78 billion yen (compared to a profit of 0.91 billion yen in the previous period), indicating an expansion in the loss margin.

Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated net income/loss for the January to June period (second half) is expected to turn into a loss of 0.16 billion yen (compared to a profit of 1.10 billion yen in the same period last year).

In the most recent three-month period, from October to December (2Q), the consolidated net loss expanded to a loss of 0.38 billion yen (compared to a loss of 0.08 billion yen in the same period last year). However, the operating profit/loss margin drastically improved from -4.7% in the same period last year to 1.2%.

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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 1,714 -303 -303 -280 -27.0 ー Feb 14, 2024 J-GAAP
Jul - Dec, 2024 1,806 -152 -157 -187 -18.0 ー Feb 14, 2025 J-GAAP
Jul - Dec, 2025 2,830 -49 -498 -627 -61.2 ー Feb 13, 2026 J-GAAP
YoY +56.7% +67.8% -217.2% -235.3% -240.2%

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 3,270 71 -376 -332 -33.0 0 Aug 14, 2025 J-GAAP
Jul - Dec, 2025 Results 2,830 -49 -498 -627 -61.2 0 Feb 13, 2026 J-GAAP
Revision Rate -13.5% － -32.4% -88.9% -85.8%

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun, 2026 Prev 7,421 910 20 -68 -6.8 10 Aug 14, 2025 J-GAAP
Jun, 2026 New 5,936 261 -634 -789 -78.8 10 Feb 13, 2026 J-GAAP
Revision Rate -20.0% -71.3% － -1,060.3% -1,059.9%

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 2,555 -288 -576 1,103 106.2 8 Aug 14, 2025 J-GAAP
Jan - Jun, 2026 Guidance 3,106 310 -136 -162 -16.2 10 Feb 13, 2026 J-GAAP
YoY +21.6% － +76.4% － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun, 2024 3,814 -308 -312 -348 -33.6 6 Aug 14, 2024 J-GAAP
Jun, 2025 4,361 -440 -733 916 88.2 8 Aug 14, 2025 J-GAAP
Jun, 2026 Guidance 5,936 261 -634 -789 -78.8 10 Feb 13, 2026 J-GAAP
YoY +36.1% － +13.5% － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 1,001 -47 -50 -85 -8.2 -4.7 Feb 14, 2025 J-GAAP
Jan - Mar, 2025 1,104 -101 -165 -136 -13.1 -9.1 May 15, 2025 J-GAAP
Apr - Jun, 2025 1,451 -187 -411 1,239 119.2 -12.9 Aug 14, 2025 J-GAAP
Jul - Sep, 2025 1,239 -68 -293 -242 -23.4 -5.5 Nov 14, 2025 J-GAAP
Oct - Dec, 2025 1,591 19 -205 -385 -37.6 1.2 Feb 13, 2026 J-GAAP
YoY +58.9% － -310.0% -352.9% -359.7%

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