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BESTERRA, 34% Increase in Ordinary Profit, Update Record High for Second Consecutive Term
1433 BESTERRA CO., LTD. 【J-GAAP】
Earnings ReportBESTERRA CO., LTD. <1433> [TSE Prime] announced its financial results after the market closed on March 12th (15:30). The consolidated ordinary profit for the fiscal year ended January 2026 increased by 28.9% from the previous period to 0.76 billion yen. For the fiscal year ending January 2027, the consolidated ordinary profit is expected to expand to 33.7% to 1.02 billion yen, marking the second consecutive term of record-high profits. This will be the fourth consecutive term of revenue and the third consecutive term of profit growth.
In the most recent three-month period, from November to January (4Q), the consolidated ordinary profit dropped to 0.23 billion yen, a 34.3% decrease compared to the same period last year. The operating profit margin worsened from 8.3% in the same period last year to 6.7%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan, 2024 | 9,394 | 246 | 407 | 231 | 26.1 | 20 | Mar 8, 2024 | J-GAAP |
| Jan, 2025 | 10,897 | 373 | 592 | 409 | 46.3 | 20 | Mar 12, 2025 | J-GAAP |
| Jan, 2026 | 11,140 | 741 | 763 | 732 | 81.4 | 40 | Mar 12, 2026 | J-GAAP |
| YoY | +2.2% | +98.7% | +28.9% | +79.0% | +75.9% |
Full Year Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan, 2026 Guidance | 12,000 | 700 | 700 | 550 | 62.1 | 40 | Sep 9, 2025 | J-GAAP |
| Jan, 2026 Results | 11,140 | 741 | 763 | 732 | 81.4 | 40 | Mar 12, 2026 | J-GAAP |
| Revision Rate | -7.2% | +5.9% | +9.0% | +33.1% | +31.1% |
Current Period Guidance
H1 Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Feb - Jul, 2025 | 5,100 | 226 | 215 | 220 | 24.8 | 15 | Sep 9, 2025 | J-GAAP |
| Feb - Jul, 2026 Guidance | 5,706 | 400 | 416 | 287 | 32.4 | 15 | Mar 12, 2026 | J-GAAP |
| YoY | +11.9% | +77.0% | +93.5% | +30.5% | +30.7% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan, 2025 | 10,897 | 373 | 592 | 409 | 46.3 | 20 | Mar 12, 2025 | J-GAAP |
| Jan, 2026 | 11,140 | 741 | 763 | 732 | 81.4 | 40 | Mar 12, 2026 | J-GAAP |
| Jan, 2027 Guidance | 13,000 | 1,000 | 1,020 | 700 | 79.0 | 40 | Mar 12, 2026 | J-GAAP |
| YoY | +16.7% | +35.0% | +33.7% | -4.4% | -2.9% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Nov - Jan, 2024 | 2,893 | 241 | 356 | 191 | 21.6 | 8.3 | Mar 12, 2025 | J-GAAP |
| Feb - Apr, 2025 | 2,531 | 133 | 121 | 144 | 16.3 | 5.3 | Jun 9, 2025 | J-GAAP |
| May - Jul, 2025 | 2,569 | 93 | 94 | 76 | 8.6 | 3.6 | Sep 9, 2025 | J-GAAP |
| Aug - Oct, 2025 | 2,968 | 309 | 314 | 216 | 24.1 | 10.4 | Dec 10, 2025 | J-GAAP |
| Nov - Jan, 2025 | 3,072 | 206 | 234 | 296 | 32.9 | 6.7 | Mar 12, 2026 | J-GAAP |
| YoY | +6.2% | -14.5% | -34.3% | +55.0% | +52.3% |
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