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Festaria Holdings, First Half Ordinary Profit Revised Downward to an Unexpected 50%Decrease

Mon Apr 13, 2026 4:00 pm JST Earnings

2736 Festaria Holdings Co.,Ltd. 【J-GAAP】

Earnings Report

Festaria Holdings Co.,Ltd. <2736> [TSE Std] announced its financial results after the market closed on April 13th (16:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending August 2026 (September 2025 to February 2026) significantly dropped 50.4% from the same period last year to 61 million yen, resulting in a decrease in profits compared to the previous forecast of a 5.7% increase.

Progress toward the full-year plan of 260 million yen was 23.5%, also falling below the five-year average of 47.0%.

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 23.6% from the same period last year, reaching 199 million yen.

In the most recent three-month period, from December to February (2Q), the consolidated ordinary profit decreased to 192 million yen, a 9.9% decrease compared to the same period last year. The operating profit margin worsened from 8.6% in the same period last year to 6.6%.

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Actual Results

Accumulated Results 2nd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Sep - Feb, 2023 4,447 60 51 34 9.8 22.6 Apr 12, 2024 J-GAAP
Sep - Feb, 2024 4,697 140 123 82 23.3 43.3 Apr 11, 2025 J-GAAP
Sep - Feb, 2025 4,976 60 61 47 13.2 23.5 Apr 13, 2026 J-GAAP
YoY +5.9% -57.1% -50.4% -42.7% -43.5%

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 5,010 148 130 65 18.1 0 Oct 14, 2025 J-GAAP
Sep - Feb, 2025 Results 4,976 60 61 47 13.2 0 Apr 13, 2026 J-GAAP
Revision Rate -0.7% -59.5% -53.1% -27.7% -27.5%

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 4,706 149 161 94 26.4 7 Oct 14, 2025 J-GAAP
Mar - Aug, 2026 Guidance 5,124 270 199 113 31.5 7 Apr 13, 2026 J-GAAP
YoY +8.9% +81.2% +23.6% +20.2% +19.3%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2024 9,305 270 226 139 39.1 6.67 Oct 11, 2024 J-GAAP
Aug, 2025 9,403 289 284 176 49.5 7 Oct 14, 2025 J-GAAP
Aug, 2026 Guidance 10,100 330 260 160 44.7 7 Oct 14, 2025 J-GAAP
YoY +7.4% +14.2% -8.5% -9.1% -9.7%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Dec - Feb, 2024 2,620 225 213 161 45.7 8.6 Apr 11, 2025 J-GAAP
Mar - May, 2025 2,176 9 52 35 9.9 0.4 Jul 11, 2025 J-GAAP
Jun - Aug, 2025 2,530 140 109 59 16.6 5.5 Oct 14, 2025 J-GAAP
Sep - Nov, 2025 2,052 -134 -131 -87 -24.4 -6.5 Jan 13, 2026 J-GAAP
Dec - Feb, 2025 2,924 194 192 134 37.5 6.6 Apr 13, 2026 J-GAAP
YoY +11.6% -13.8% -9.9% -16.8% -17.9%

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