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Eternal Hospitality, Ordinary Profit Forecast for the Fiscal Year Revised Upward by 9%, Highest in Two Terms
3193 Eternal Hospitality Group Co.,Ltd. 【J-GAAP】
Earnings ReportEternal Hospitality Group Co.,Ltd. <3193> [TSE Prime] announced its financial results after the market closed on March 13th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending July 2026 (August 2025 to January 2026) increased 22.0% from the same period last year, reaching 1.62 billion yen, exceeded the previous forecast of 1.33 billion yen.
In addition, the full-year forecast for consolidated ordinary profit has been revised upward 9.4%, from the previous forecast of 3.14 billion yen to 3.43 billion yen (compared to 3.10 billion yen in the previous period), increasing the growth rate from 1.2% to 10.7%, reaches new record high for the first time in two terms.
Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated ordinary profit for the February to July period (second half) is expected to grow 2.3% from the same period last year, reaching 1.81 billion yen.
In the most recent three-month period, from November to January (2Q), the consolidated ordinary profit grew 21.7% from the same period last year, reaching 0.71 billion yen. The operating profit margin improved from 5.3% in the same period last year to 5.7%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Aug - Jan, 2023 | 20,046 | 1,661 | 1,676 | 1,061 | 91.6 | 51.4 | Mar 8, 2024 | J-GAAP |
| Aug - Jan, 2024 | 22,186 | 1,320 | 1,330 | 755 | 65.5 | 42.9 | Mar 7, 2025 | J-GAAP |
| Aug - Jan, 2025 | 25,393 | 1,617 | 1,622 | 1,056 | 91.6 | 47.2 | Mar 13, 2026 | J-GAAP |
| YoY | +14.5% | +22.5% | +22.0% | +39.9% | +39.8% |
First Half Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Aug - Jan, 2025 Guidance | 24,946 | 1,339 | 1,331 | 766 | 66.4 | 23 | Sep 12, 2025 | J-GAAP |
| Aug - Jan, 2025 Results | 25,393 | 1,617 | 1,622 | 1,056 | 91.6 | 23 | Mar 13, 2026 | J-GAAP |
| Revision Rate | +1.8% | +20.8% | +21.9% | +37.9% | +37.9% |
Guidance Update
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul, 2026 Prev | 52,355 | 3,152 | 3,140 | 1,839 | 159.4 | 46 | Sep 12, 2025 | J-GAAP |
| Jul, 2026 New | 52,801 | 3,430 | 3,435 | 2,113 | 183.2 | 46 | Mar 13, 2026 | J-GAAP |
| Revision Rate | +0.9% | +8.8% | +9.4% | +14.9% | +14.9% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Feb - Jul, 2025 | 24,170 | 1,801 | 1,773 | 965 | 83.7 | 23 | Sep 12, 2025 | J-GAAP |
| Feb - Jul, 2026 Guidance | 27,408 | 1,813 | 1,813 | 1,057 | 91.6 | 23 | Mar 13, 2026 | J-GAAP |
| YoY | +13.4% | +0.7% | +2.3% | +9.5% | +9.4% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul, 2024 | 41,914 | 3,248 | 3,261 | 2,127 | 183.7 | 29 | Sep 13, 2024 | J-GAAP |
| Jul, 2025 | 46,356 | 3,121 | 3,103 | 1,720 | 149.2 | 46 | Sep 12, 2025 | J-GAAP |
| Jul, 2026 Guidance | 52,801 | 3,430 | 3,435 | 2,113 | 183.2 | 46 | Mar 13, 2026 | J-GAAP |
| YoY | +13.9% | +9.9% | +10.7% | +22.8% | +22.7% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Nov - Jan, 2024 | 11,249 | 592 | 589 | 327 | 28.4 | 5.3 | Mar 7, 2025 | J-GAAP |
| Feb - Apr, 2025 | 11,636 | 705 | 658 | 361 | 31.3 | 6.1 | Jun 6, 2025 | J-GAAP |
| May - Jul, 2025 | 12,534 | 1,096 | 1,115 | 604 | 52.4 | 8.7 | Sep 12, 2025 | J-GAAP |
| Aug - Oct, 2025 | 12,567 | 888 | 905 | 767 | 66.5 | 7.1 | Dec 5, 2025 | J-GAAP |
| Nov - Jan, 2025 | 12,826 | 729 | 717 | 289 | 25.1 | 5.7 | Mar 13, 2026 | J-GAAP |
| YoY | +14.0% | +23.1% | +21.7% | -11.6% | -11.7% |
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