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SALA, Dec-Feb (1Q) Ordinary Profit Increases by 41%

Tue Apr 7, 2026 3:00 pm JST Earnings

2734 SALA CORPORATION 【J-GAAP】

Earnings Report

SALA CORPORATION <2734> [TSE Prime] announced its financial results in the afternoon session on April 7th (15:00). The consolidated ordinary profit for the first quarter of the fiscal year ending November 2026 (December 2025 to February 2026) expanded 4.93 billion yen, an increase 40.6% compared to the same period last year. Progress toward the plan for the six months ending May (first half) of 6.10 billion yen was 80.9%, also surpassing the five-year average of 49.1%.

In the most recent three-month period, from December to February (1Q), the operating profit margin improved from 4.6% in the same period last year to 6.9%.

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Actual Results

Accumulated Results 1st Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Dec - Feb, 2023 59,166 2,541 2,900 1,937 30.3 47.3 Apr 5, 2024 J-GAAP
Dec - Feb, 2024 65,986 3,040 3,511 2,375 37.0 61.3 Apr 7, 2025 J-GAAP
Dec - Feb, 2025 66,243 4,540 4,937 3,188 49.7 80.9 Apr 7, 2026 J-GAAP
YoY +0.4% +49.3% +40.6% +34.2% +34.2%

Current Period Guidance

H1 Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec - May, 2024 131,253 5,886 5,732 4,051 63.1 16 Jul 8, 2025 J-GAAP
Dec - May, 2025 Guidance 132,000 6,000 6,100 4,100 64.4 16 Jan 13, 2026 J-GAAP
YoY +0.6% +1.9% +6.4% +1.2% +1.9%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Nov, 2024 240,498 6,308 8,193 5,249 81.9 30 Jan 14, 2025 J-GAAP
Nov, 2025 251,533 7,381 9,927 5,870 91.4 32 Jan 13, 2026 J-GAAP
Nov, 2026 Guidance 260,000 7,500 8,400 5,200 81.6 33 Jan 13, 2026 J-GAAP
YoY +3.4% +1.6% -15.4% -11.4% -10.8%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Dec - Feb, 2024 65,986 3,040 3,511 2,375 37.0 4.6 Apr 7, 2025 J-GAAP
Mar - May, 2025 65,267 2,846 2,221 1,676 26.1 4.4 Jul 8, 2025 J-GAAP
Jun - Aug, 2025 55,674 204 1,533 984 15.3 0.4 Oct 7, 2025 J-GAAP
Sep - Nov, 2025 64,606 1,291 2,662 835 13.0 2.0 Jan 13, 2026 J-GAAP
Dec - Feb, 2025 66,243 4,540 4,937 3,188 49.7 6.9 Apr 7, 2026 J-GAAP
YoY +0.4% +49.3% +40.6% +34.2% +34.2%

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