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WATTS, First Half Ordinary Profit Unexpectedly Revised Upward by 3%
2735 WATTS CO., LTD. 【J-GAAP】
Earnings ReportWATTS CO., LTD. <2735> [TSE Std] announced its financial results after the market closed on April 10th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending August 2026 (September 2025 to February 2026) increased 3.3% from the same period last year, reaching 0.89 billion yen, resulting in an increase in profits compared to the previous forecast of a 13.4% decrease.
Progress toward the full-year plan of 1.50 billion yen was 59.7%, almost the same as the five-year average of 57.9%.
Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the March to August period (second half) is expected to grow 7.5% from the same period last year, reaching 0.60 billion yen.
In the most recent three-month period, from December to February (2Q), the consolidated ordinary profit amounted to 0.56 billion yen, an increase of 1.3% compared to the same period last year. The operating profit margin remained almost flat, changing from 3.6% in the same period last year to 3.7%.
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 | 30,255 | 743 | 749 | 436 | 32.9 | 61.0 | Apr 10, 2024 | J-GAAP |
| Sep - Feb, 2024 | 30,465 | 820 | 866 | 536 | 40.8 | 60.6 | Apr 10, 2025 | J-GAAP |
| Sep - Feb, 2025 | 31,275 | 857 | 895 | 495 | 37.4 | 59.7 | Apr 10, 2026 | J-GAAP |
| YoY | +2.7% | +4.5% | +3.3% | -7.6% | -8.2% |
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 | 31,000 | 750 | 750 | 450 | 33.9 | 7.50 | Oct 10, 2025 | J-GAAP |
| Sep - Feb, 2025 Results | 31,275 | 857 | 895 | 495 | 37.4 | 7.50 | Apr 10, 2026 | J-GAAP |
| Revision Rate | +0.9% | +14.3% | +19.3% | +10.0% | +10.3% |
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 | 31,113 | 599 | 563 | 334 | 25.3 | 12.50 | Oct 10, 2025 | J-GAAP |
| Mar - Aug, 2026 Guidance | 31,725 | 643 | 605 | 405 | 30.5 | 12.50 | Apr 10, 2026 | J-GAAP |
| YoY | +2.0% | +7.3% | +7.5% | +21.3% | +20.4% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Aug, 2024 | 61,257 | 1,246 | 1,228 | 904 | 68.5 | 20 | Oct 10, 2024 | J-GAAP |
| Aug, 2025 | 61,578 | 1,419 | 1,429 | 870 | 66.0 | 23 | Oct 10, 2025 | J-GAAP |
| Aug, 2026 Guidance | 63,000 | 1,500 | 1,500 | 900 | 67.8 | 20 | Oct 10, 2025 | J-GAAP |
| YoY | +2.3% | +5.7% | +5.0% | +3.4% | +2.7% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec - Feb, 2024 | 15,470 | 553 | 559 | 345 | 26.2 | 3.6 | Apr 10, 2025 | J-GAAP |
| Mar - May, 2025 | 15,547 | 202 | 151 | 56 | 4.3 | 1.3 | Jul 10, 2025 | J-GAAP |
| Jun - Aug, 2025 | 15,566 | 397 | 412 | 278 | 21.1 | 2.6 | Oct 10, 2025 | J-GAAP |
| Sep - Nov, 2025 | 15,351 | 271 | 329 | 194 | 14.7 | 1.8 | Jan 9, 2026 | J-GAAP |
| Dec - Feb, 2025 | 15,924 | 586 | 566 | 301 | 22.7 | 3.7 | Apr 10, 2026 | J-GAAP |
| YoY | +2.9% | +6.0% | +1.3% | -12.8% | -13.3% |
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