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Scala, First Half Net Income Decreases by 96%, Oct-Dec Net Income Decreases by 75%

Mon Feb 16, 2026 3:30 pm JST Earnings

4845 Scala, Inc. 【IFRS】

Earnings Report

Scala, Inc. <4845> [TSE Prime] announced its financial results (based on IFRS) after the market closed on February 16th (15:30). The consolidated net income for the cumulative second quarter of the fiscal year ending June 2026 (July to December) significantly dropped 96.0% from the same period last year to 14 million yen. Progress toward the full-year plan of 410 million yen was 3.4%, also falling below the same period of the previous year of 35.9%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income for the January to June period (second half) is expected to drop 37.0% from the same period last year to 396 million yen.

In the most recent three-month period, from October to December (2Q), the consolidated net income significantly dropped to 98 million yen, a 75.3% decrease compared to the same period last year. The operating profit margin sharply declined from 14.8% in the same period last year to 6.0%.

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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 4,622 -162 -176 -246 -14.2 ー Feb 14, 2024 IFRS
Jul - Dec, 2024 4,179 374 361 353 20.4 49.9 Feb 14, 2025 IFRS
Jul - Dec, 2025 4,007 56 45 14 0.8 7.6 Feb 16, 2026 IFRS
YoY -4.1% -85.0% -87.5% -96.0% -95.9%

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 ー ー ー ー － 8.50 Aug 14, 2025 IFRS
Jul - Dec, 2025 Results 4,007 56 45 14 0.8 8.50 Feb 16, 2026 IFRS
Revision Rate － － － － －

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 4,000 377 363 629 36.2 8.50 Aug 14, 2025 IFRS
Jan - Jun, 2026 Guidance 4,793 574 545 396 22.8 8.50 Feb 16, 2026 IFRS
YoY +19.8% +52.3% +50.1% -37.0% -37.1%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun, 2024 8,193 -1,448 -1,466 -2,887 -166.5 37.50 Aug 14, 2024 IFRS
Jun, 2025 8,179 751 724 982 56.6 16.50 Aug 14, 2025 IFRS
Jun, 2026 Guidance 8,800 630 590 410 23.6 17 Aug 14, 2025 IFRS
YoY +7.6% -16.1% -18.5% -58.2% -58.3%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2024 2,331 344 342 396 22.9 14.8 Feb 14, 2025 IFRS
Jan - Mar, 2025 3,082 255 242 181 10.4 8.3 May 15, 2025 IFRS
Apr - Jun, 2025 918 122 121 448 25.8 13.3 Aug 14, 2025 IFRS
Jul - Sep, 2025 1,863 -72 -85 -84 -4.9 -3.9 Nov 14, 2025 IFRS
Oct - Dec, 2025 2,144 128 130 98 5.9 6.0 Feb 16, 2026 IFRS
YoY -8.0% -62.8% -62.0% -75.3% -74.3%

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