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Commerce One, Apr-Dec (Cumulative 3Q) Ordinary Profit Increases by 18%, Oct-Dec Ordinary Profit Decreases by 9%
4496 Commerce One Holdings Inc. 【J-GAAP】
Earnings ReportCommerce One Holdings Inc. <4496> [TSE Growth] announced its financial results after the market closed on February 13th (16:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending March 2026 (April to December) increased 18.0% from the same period last year, reaching 393 million yen. However, Progress toward the full-year plan of 673 million yen was 58.4%, also falling below the five-year average of 74.1%.
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 for the January to March period (4Q) is expected to surge 3.1 times that of the same period last year, reaching 280 million yen.
In the most recent three-month period, from October to December (3Q), the consolidated ordinary profit decreased to 115 million yen, an 8.7% decrease compared to the same period last year. The operating profit margin significantly dropped from 18.7% in the same period last year to 10.7%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Dec, 2023 | 2,628 | 446 | 497 | 320 | 44.5 | 70.8 | Feb 14, 2024 | J-GAAP |
| Apr - Dec, 2024 | 2,752 | 495 | 333 | 128 | 17.9 | 78.7 | Feb 14, 2025 | J-GAAP |
| Apr - Dec, 2025 | 2,924 | 314 | 393 | 269 | 38.1 | 58.4 | Feb 13, 2026 | J-GAAP |
| YoY | +6.3% | -36.6% | +18.0% | +110.2% | +112.7% |
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 | 1,877 | 318 | 216 | 14 | 2.0 | 10 | May 14, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 2,477 | 460 | 395 | 328 | 46.7 | 11 | Nov 14, 2025 | J-GAAP |
| YoY | +32.0% | +44.7% | +82.9% | +2,242.9% | +2,269.0% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 3,557 | 644 | 702 | 414 | 57.5 | 38 | May 15, 2024 | J-GAAP |
| Mar, 2025 | 3,693 | 638 | 423 | 91 | 12.8 | 20 | May 14, 2025 | J-GAAP |
| Mar, 2026 Guidance | 4,387 | 665 | 673 | 485 | 69.0 | 21 | May 14, 2025 | J-GAAP |
| YoY | +18.8% | +4.2% | +59.1% | +433.0% | +440.0% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 936 | 175 | 126 | 51 | 7.1 | 18.7 | Feb 14, 2025 | J-GAAP |
| Jan - Mar, 2025 | 941 | 143 | 90 | -37 | -5.2 | 15.2 | May 14, 2025 | J-GAAP |
| Apr - Jun, 2025 | 910 | 130 | 161 | 93 | 13.1 | 14.3 | Aug 14, 2025 | J-GAAP |
| Jul - Sep, 2025 | 1,000 | 75 | 117 | 64 | 9.1 | 7.5 | Nov 14, 2025 | J-GAAP |
| Oct - Dec, 2025 | 1,014 | 109 | 115 | 112 | 15.9 | 10.7 | Feb 13, 2026 | J-GAAP |
| YoY | +8.3% | -37.7% | -8.7% | +119.6% | +122.1% |
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