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Rebase, Apr-Dec (Cumulative 3Q) Ordinary Profit Decreases by 75%, Exceeds Full-Year Plan

Fri Feb 13, 2026 3:30 pm JST Earnings

5138 Rebase,Inc. 【J-GAAP】

Earnings Report

Rebase,Inc. <5138> [TSE Growth] announced its financial results after the market closed on February 13th (15:30). The ordinary profit (non-consolidated) for the cumulative third quarter of the fiscal year ending March 2026 (April to December) significantly dropped 74.7% from the same period last year to 96 million yen. Progress toward the full-year plan of 71 million yen is 135.2%, already exceeding the target and also exceeding the three-year average of 77.6%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit/loss for the January to March period (4Q) is expected to turn into a loss of 25 million yen (compared to a profit of 112 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 ordinary profit significantly dropped to 29 million yen, an 82.4% decrease compared to the same period last year. The operating profit margin sharply declined from 29.9% in the same period last year to 4.6%.

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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, 2023 1,085 256 256 162 35.4 76.2 Feb 13, 2024 J-GAAP
Apr - Dec, 2024 1,416 377 379 241 52.2 77.2 Feb 13, 2025 J-GAAP
Apr - Dec, 2025 1,604 94 96 66 13.5 135.2 Feb 13, 2026 J-GAAP
YoY +13.3% -75.1% -74.7% -72.6% -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 1,058 274 277 226 48.8 35 May 14, 2025 J-GAAP
Oct - Mar, 2025 Guidance 1,177 4 4 3 0.6 0 Nov 13, 2025 J-GAAP
YoY +11.2% -98.5% -98.6% -98.7% -98.7%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 1,490 335 336 228 49.7 0 May 14, 2024 J-GAAP
Mar, 2025 1,926 487 491 362 78.1 35 May 14, 2025 J-GAAP
Mar, 2026 Guidance 2,177 70 71 49 10.0 0 Nov 13, 2025 J-GAAP
YoY +13.0% -85.6% -85.5% -86.5% -87.2%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 548 164 165 105 22.7 29.9 Feb 13, 2025 J-GAAP
Jan - Mar, 2025 510 110 112 121 26.1 21.6 May 14, 2025 J-GAAP
Apr - Jun, 2025 494 61 61 42 8.7 12.3 Aug 13, 2025 J-GAAP
Jul - Sep, 2025 506 5 6 4 0.8 1.0 Nov 13, 2025 J-GAAP
Oct - Dec, 2025 604 28 29 20 4.1 4.6 Feb 13, 2026 J-GAAP
YoY +10.2% -82.9% -82.4% -81.0% -82.1%

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