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TWOSTONE&Sons, Dec-Feb (2Q) Ordinary Profit Turns to Loss, Current Fiscal Year Dividend Revised Upward by 0.5 Yen

Tue Apr 14, 2026 3:30 pm JST Earnings

7352 TWOSTONE&Sons Inc. 【J-GAAP】

Earnings Report

TWOSTONE&Sons Inc. <7352> [TSE Growth] announced its financial results after the market closed on April 14th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending August 2026 (September 2025 to February 2026) decreased 25.8% from the same period last year to 0.59 billion yen. Progress toward the full-year plan of 1.32 billion yen was 45.0%, also falling below the five-year average of 55.5%.

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 surge 145 times that of the same period last year, reaching 0.72 billion yen.

At the same time, the company has significantly increased its planned year-end lump-sum dividend for the current fiscal year from the original plan of 0.5 yen to 1 yen (compared to 0.5 yen in the previous period).

In the most recent three-month period, from December to February (2Q), the consolidated ordinary profit/loss turned to a loss of 0.03 billion yen (compared to a profit of 0.52 billion yen in the same period last year). The operating profit/loss margin drastically worsened from 10.9% in the same period last year to -2.1%.

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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 6,490 67 65 13 0.3 14.6 Apr 12, 2024 J-GAAP
Sep - Feb, 2024 8,909 808 802 539 12.5 99.4 Apr 14, 2025 J-GAAP
Sep - Feb, 2025 10,661 524 595 313 7.2 45.0 Apr 14, 2026 J-GAAP
YoY +19.7% -35.1% -25.8% -41.9% -42.3%

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 ー ー ー ー － 0 Oct 15, 2025 J-GAAP
Sep - Feb, 2025 Results 10,661 524 595 313 7.2 0 Apr 14, 2026 J-GAAP
Revision Rate － － － － －

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2026 Prev 24,182 1,324 1,321 660 14.9 0.50 Oct 15, 2025 J-GAAP
Aug, 2026 New 24,182 1,324 1,321 660 14.9 1 Apr 14, 2026 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

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 9,168 11 5 -45 -1.0 0.50 Oct 15, 2025 J-GAAP
Mar - Aug, 2026 Guidance 13,521 800 726 347 7.8 1 Apr 14, 2026 J-GAAP
YoY +47.5% +7,172.7% +14,420.0% － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2024 14,290 474 445 188 4.5 0.50 Oct 15, 2024 J-GAAP
Aug, 2025 18,077 819 807 494 11.4 0.50 Oct 15, 2025 J-GAAP
Aug, 2026 Guidance 24,182 1,324 1,321 660 14.9 1 Apr 14, 2026 J-GAAP
YoY +33.8% +61.7% +63.7% +33.6% +30.8%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Dec - Feb, 2024 4,772 519 520 348 8.0 10.9 Apr 14, 2025 J-GAAP
Mar - May, 2025 4,493 81 75 33 0.8 1.8 Jul 14, 2025 J-GAAP
Jun - Aug, 2025 4,675 -70 -70 -78 -1.8 -1.5 Oct 15, 2025 J-GAAP
Sep - Nov, 2025 5,740 629 625 367 8.4 11.0 Jan 14, 2026 J-GAAP
Dec - Feb, 2025 4,921 -105 -30 -54 -1.2 -2.1 Apr 14, 2026 J-GAAP
YoY +3.1% － － － －

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