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Okayama Paper Industries, Jun-Feb (Cumulative 3Q) Ordinary Profit Decreases by 15%
3892 Okayama Paper Industries Co.,Ltd. 【J-GAAP】
Earnings ReportOkayama Paper Industries Co.,Ltd. <3892> [TSE Std] announced its financial results in the afternoon session on April 14th (13:00). The ordinary profit (non-consolidated) for the cumulative third quarter of the fiscal year ending May 2026 (June 2025 to February 2026) decreased 14.8% from the same period last year to 0.84 billion yen. However, Progress toward the full-year plan of 1.00 billion yen was 84.8%, also surpassing the five-year average of 76.2%.
Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit for the March to May period (4Q) is expected to nearly flat at 0.15 billion yen.
In the most recent three-month period, from December to February (3Q), the ordinary profit decreased to 0.27 billion yen, a 9.4% decrease compared to the same period last year. The operating profit margin worsened from 9.5% in the same period last year to 8.1%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jun - Feb, 2023 | 8,579 | 1,430 | 1,517 | 1,052 | 227.6 | 85.3 | Mar 29, 2024 | J-GAAP |
| Jun - Feb, 2024 | 8,678 | 894 | 995 | 681 | 147.0 | 86.7 | Apr 11, 2025 | J-GAAP |
| Jun - Feb, 2025 | 8,268 | 717 | 848 | 618 | 133.2 | 84.8 | Apr 14, 2026 | J-GAAP |
| YoY | -4.7% | -19.8% | -14.8% | -9.3% | -9.4% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec - May, 2024 | 5,556 | 395 | 450 | 315 | 68.0 | 25 | Jul 14, 2025 | J-GAAP |
| Dec - May, 2025 Guidance | 5,969 | 397 | 422 | 271 | 58.3 | 25 | Jan 13, 2026 | J-GAAP |
| YoY | +7.4% | +0.5% | -6.2% | -14.0% | -14.2% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| May, 2024 | 11,511 | 1,681 | 1,779 | 1,157 | 250.2 | 24 | Jul 12, 2024 | J-GAAP |
| May, 2025 | 11,522 | 1,032 | 1,147 | 798 | 172.3 | 40 | Jul 14, 2025 | J-GAAP |
| May, 2026 Guidance | 11,600 | 900 | 1,000 | 700 | 150.7 | 50 | Jul 14, 2025 | J-GAAP |
| YoY | +0.7% | -12.8% | -12.8% | -12.3% | -12.5% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec - Feb, 2024 | 2,712 | 257 | 298 | 198 | 42.7 | 9.5 | Apr 11, 2025 | J-GAAP |
| Mar - May, 2025 | 2,844 | 138 | 152 | 117 | 25.3 | 4.9 | Jul 14, 2025 | J-GAAP |
| Jun - Aug, 2025 | 2,762 | 222 | 278 | 222 | 48.1 | 8.0 | Oct 14, 2025 | J-GAAP |
| Sep - Nov, 2025 | 2,869 | 281 | 300 | 207 | 44.6 | 9.8 | Jan 13, 2026 | J-GAAP |
| Dec - Feb, 2025 | 2,637 | 214 | 270 | 189 | 40.7 | 8.1 | Apr 14, 2026 | J-GAAP |
| YoY | -2.8% | -16.7% | -9.4% | -4.5% | -4.7% |
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