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S E, Net Income Forecast for the Fiscal Year Revised Downward to a Loss

Mon Mar 9, 2026 3:30 pm JST Revision

3423 S E Corporation 【J-GAAP】

Guidance Update Report

S E Corporation <3423> [TSE Std] announced a performance revision after the market closed on March 9th (15:30). The consolidated net income/loss forecast for the fiscal year ending March 2026 has been revised downward from an expected profit of 57 million yen to a loss of 494 million yen (compared to a profit of 543 million yen in the previous period), turning to a loss outlook. However, the full-year forecast for consolidated ordinary profit has been revised upward 27.4%, from the previous forecast of 438 million yen to 558 million yen (compared to 885 million yen in the previous period), and the declining rate is expected to decrease from 50.5% to 36.9%.

Based on the downwardly revised full-year plan announced by the company, our calculation indicates that the October to March period (second half) consolidated net income/loss has been revised downward from an expected profit of 113 million yen to a loss of 438 million yen (compared to a profit of 359 million yen in the same period of the previous year), turning to a loss outlook.

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 15,699 515 460 113 3.8 13 Nov 7, 2025 J-GAAP
Oct - Mar, 2025 New 14,760 616 580 -438 -14.5 13 Mar 9, 2026 J-GAAP
Revision Rate -6.0% +19.6% +26.1% － －

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev 26,500 472 438 57 1.9 13 May 9, 2025 J-GAAP
Mar, 2026 New 25,561 573 558 -494 -16.4 13 Mar 9, 2026 J-GAAP
Revision Rate -3.5% +21.4% +27.4% － －

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 14,034 561 562 359 11.9 13 May 9, 2025 J-GAAP
Oct - Mar, 2025 Guidance 14,760 616 580 -438 -14.5 13 Mar 9, 2026 J-GAAP
YoY +5.2% +9.8% +3.2% － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 26,474 1,364 1,373 969 32.1 13 May 10, 2024 J-GAAP
Mar, 2025 25,887 849 885 543 18.0 13 May 9, 2025 J-GAAP
Mar, 2026 Guidance 25,561 573 558 -494 -16.4 13 Mar 9, 2026 J-GAAP
YoY -1.3% -32.5% -36.9% － －

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