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CEDAR.Co, Net Income Forecast for the Fiscal Year Revised Upward to an Unexpected 11% Increase, Raises Record High Profit, Dividend Revised Upward by 2 Yen
2435 CEDAR.Co.,Ltd 【J-GAAP】
Guidance Update ReportCEDAR.Co.,Ltd <2435> [TSE Std] announced a revision to its performance and dividend after the market closed on March 5th (17:00). The consolidated net income forecast for the fiscal year ending March 2026 has been revised upward 96.4%, from the previous forecast of 251 million yen to 493 million yen (compared to 444 million yen in the previous period), record profits reach two consecutive terms, turning to an 11.0% increase in the consolidated net income outlook. However, the full-year forecast for consolidated operating profit has decreased 2.5%, from the previous forecast of 670 million yen to 653 million yen (compared to 892 million yen in the previous period), leading to an increase in the profit decline rate from 24.9% to 26.8%.
Based on the upwardly revised full-year plan announced by the company, our calculation indicates that the October to March period (second half) consolidated net income is expected to increase 12 times, from the previous forecast of 23 million yen to 265 million yen (compared to 199 million yen in the same period of the previous year), turning to a 33.2% increase in the consolidated net income outlook.
In light of the strong performance, the company has significantly increased its planned year-end lump-sum dividend for the current fiscal year from the original plan of 6 yen to 8 yen (compared to 10 yen in the previous period).
Kabutan News
Guidance Update
Second Half Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2025 Prev | 8,854 | 342 | 92 | 23 | 2.1 | 6 | Nov 6, 2025 | J-GAAP |
| Oct - Mar, 2025 New | 9,113 | 325 | 179 | 265 | 23.6 | 8 | Mar 5, 2026 | J-GAAP |
| Revision Rate | +2.9% | -5.0% | +94.6% | +1,052.2% | +1,051.7% |
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2026 Prev | 17,898 | 670 | 396 | 251 | 22.4 | 6 | May 9, 2025 | J-GAAP |
| Mar, 2026 New | 18,157 | 653 | 483 | 493 | 43.9 | 8 | Mar 5, 2026 | J-GAAP |
| Revision Rate | +1.4% | -2.5% | +22.0% | +96.4% | +96.4% |
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 | 8,906 | 328 | 196 | 199 | 17.8 | 10 | May 9, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 9,113 | 325 | 179 | 265 | 23.6 | 8 | Mar 5, 2026 | J-GAAP |
| YoY | +2.3% | -0.9% | -8.7% | +33.2% | +32.9% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 17,304 | 767 | 646 | 203 | 18.1 | 4 | May 14, 2024 | J-GAAP |
| Mar, 2025 | 17,829 | 892 | 668 | 444 | 39.7 | 10 | May 9, 2025 | J-GAAP |
| Mar, 2026 Guidance | 18,157 | 653 | 483 | 493 | 43.9 | 8 | Mar 5, 2026 | J-GAAP |
| YoY | +1.8% | -26.8% | -27.7% | +11.0% | +10.8% |
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