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As Partners, Apr-Dec (Cumulative 3Q) Ordinary Profit Increases by 26%, Exceeds Full-Year Plan

Fri Feb 13, 2026 4:00 pm JST Earnings

160A As Partners CO.,LTD. 【J-GAAP】

Earnings Report

As Partners CO.,LTD. <160A> [TSE Std] announced its financial results after the market closed on February 13th (16:00). The ordinary profit (non-consolidated) for the cumulative third quarter of the fiscal year ending March 2026 (April to December) increased 25.7% from the same period last year, reaching 1691 million yen. Progress toward the full-year plan of 1508 million yen is 112.1%, already exceeding the target and also exceeding the same period of the previous year of 99.6%.

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 183 million yen (compared to a profit of 5 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 surged 5.2 times that of the same period last year, reaching 88 million yen. The operating profit margin improved from 0.2% in the same period last year to 1.4%.

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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 14,159 1,311 1,345 905 255.8 99.6 Feb 13, 2025 J-GAAP
Apr - Dec, 2025 19,085 1,607 1,691 1,139 318.5 112.1 Feb 13, 2026 J-GAAP
YoY +34.8% +22.6% +25.7% +25.9% +24.5%

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 7,330 2 22 52 14.7 55 May 14, 2025 J-GAAP
Oct - Mar, 2025 Guidance 10,253 -68 -95 -27 -7.5 65 Nov 14, 2025 J-GAAP
YoY +39.9% － － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 17,150 805 865 563 186.0 38 May 14, 2024 J-GAAP
Mar, 2025 17,917 1,305 1,350 956 269.7 55 May 14, 2025 J-GAAP
Mar, 2026 Guidance 23,863 1,460 1,508 1,065 297.4 65 May 14, 2025 J-GAAP
YoY +33.2% +11.9% +11.7% +11.4% +10.2%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 3,572 8 17 1 0.3 0.2 Feb 13, 2025 J-GAAP
Jan - Mar, 2025 3,758 -6 5 51 14.4 -0.2 May 14, 2025 J-GAAP
Apr - Jun, 2025 8,991 1,413 1,453 1,000 279.7 15.7 Aug 14, 2025 J-GAAP
Jul - Sep, 2025 4,619 115 150 92 25.7 2.5 Nov 14, 2025 J-GAAP
Oct - Dec, 2025 5,475 79 88 47 13.1 1.4 Feb 13, 2026 J-GAAP
YoY +53.3% +887.5% +417.6% +4,600.0% +4,592.9%

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