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AKATSUKI EAZIMA, First Half Ordinary Profit Increases by 52%, Dec-Feb Ordinary Profit Increases by 55%
1997 AKATSUKI EAZIMA CO., LTD. 【J-GAAP】
Earnings ReportAKATSUKI EAZIMA CO., LTD. <1997> [TSE Std] announced its financial results in the afternoon session on April 3rd (15:00). The ordinary profit (non-consolidated) for the cumulative second quarter of the fiscal year ending August 2026 (September 2025 to February 2026) expanded 0.78 billion yen, an increase 51.6% compared to the same period last year. Progress toward the full-year plan of 1.03 billion yen was 76.4%, also surpassing the five-year average of 40.7%.
Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit for the March to August period (second half) is expected to significant drop 62.1% from the same period last year to 0.24 billion yen.
In the most recent three-month period, from December to February (2Q), the ordinary profit increased 55.2% from the same period last year, reaching 0.49 billion yen. The operating profit margin jumped from 12.5% in the same period last year to 19.2%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep - Feb, 2023 | 4,659 | 359 | 368 | 249 | 122.6 | 47.0 | Apr 5, 2024 | J-GAAP |
| Sep - Feb, 2024 | 4,460 | 498 | 519 | 351 | 173.9 | 44.7 | Apr 4, 2025 | J-GAAP |
| Sep - Feb, 2025 | 4,712 | 762 | 787 | 557 | 275.8 | 76.4 | Apr 3, 2026 | J-GAAP |
| YoY | +5.7% | +53.0% | +51.6% | +58.7% | +58.6% |
First Half Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep - Feb, 2025 Guidance | 4,700 | 760 | 780 | 550 | 272.0 | 0 | Mar 27, 2026 | J-GAAP |
| Sep - Feb, 2025 Results | 4,712 | 762 | 787 | 557 | 275.8 | 0 | Apr 3, 2026 | J-GAAP |
| Revision Rate | +0.3% | +0.3% | +0.9% | +1.3% | +1.4% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar - Aug, 2025 | 4,675 | 628 | 641 | 445 | 220.2 | 110 | Oct 10, 2025 | J-GAAP |
| Mar - Aug, 2026 Guidance | 4,588 | 238 | 243 | 143 | 70.7 | 95 | Apr 3, 2026 | J-GAAP |
| YoY | -1.9% | -62.1% | -62.1% | -67.9% | -67.9% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Aug, 2024 | 8,825 | 751 | 783 | 559 | 275.7 | 75 | Oct 11, 2024 | J-GAAP |
| Aug, 2025 | 9,135 | 1,126 | 1,160 | 796 | 393.9 | 110 | Oct 10, 2025 | J-GAAP |
| Aug, 2026 Guidance | 9,300 | 1,000 | 1,030 | 700 | 346.2 | 95 | Oct 10, 2025 | J-GAAP |
| YoY | +1.8% | -11.2% | -11.2% | -12.1% | -12.1% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec - Feb, 2024 | 2,414 | 301 | 317 | 213 | 105.6 | 12.5 | Apr 4, 2025 | J-GAAP |
| Mar - May, 2025 | 2,367 | 451 | 454 | 311 | 154.0 | 19.1 | Jul 4, 2025 | J-GAAP |
| Jun - Aug, 2025 | 2,308 | 177 | 187 | 134 | 66.3 | 7.7 | Oct 10, 2025 | J-GAAP |
| Sep - Nov, 2025 | 2,232 | 286 | 295 | 204 | 100.9 | 12.8 | Jan 7, 2026 | J-GAAP |
| Dec - Feb, 2025 | 2,480 | 476 | 492 | 353 | 174.8 | 19.2 | Apr 3, 2026 | J-GAAP |
| YoY | +2.7% | +58.1% | +55.2% | +65.7% | +65.6% |
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