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Science Arts, First Half Ordinary Profit Increases by 6.1 times, Dec-Feb Ordinary Profit Increases by 2.1 times

Tue Apr 14, 2026 3:30 pm JST Earnings

4412 Science Arts, Inc. 【J-GAAP】

Earnings Report

Science Arts, Inc. <4412> [TSE Growth] announced its financial results after the market closed on April 14th (15:30). The ordinary profit (non-consolidated) for the cumulative second quarter of the fiscal year ending August 2026 (September 2025 to February 2026) surged 6.1 times that of the same period last year, reaching 103 million yen. Progress toward the full-year plan of 148 million yen was 69.6%, also surpassing progress of 18.5% from the same period of the previous year.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit for the March to August period (second half) is expected to drop 40.0% from the same period last year to 45 million yen.

In the most recent three-month period, from December to February (2Q), the ordinary profit surged 2.1 times that of the same period last year, reaching 49 million yen. The operating profit margin significantly improved from 6.2% in the same period last year to 9.4%.

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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 559 -15 -16 -16 -2.4 ー Apr 12, 2024 J-GAAP
Sep - Feb, 2024 729 32 17 14 2.0 18.5 Apr 14, 2025 J-GAAP
Sep - Feb, 2025 1,027 104 103 87 10.8 69.6 Apr 14, 2026 J-GAAP
YoY +40.9% +225.0% +505.9% +521.4% +445.7%

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 1,027 104 103 87 10.8 0 Apr 14, 2026 J-GAAP
Revision Rate － － － － －

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 925 75 75 98 12.5 0 Oct 15, 2025 J-GAAP
Mar - Aug, 2026 Guidance 1,042 46 45 33 4.1 1 Apr 14, 2026 J-GAAP
YoY +12.6% -38.7% -40.0% -66.3% -67.5%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2024 1,184 -31 -34 -31 -4.8 0 Oct 15, 2024 J-GAAP
Aug, 2025 1,654 107 92 112 14.3 0 Oct 15, 2025 J-GAAP
Aug, 2026 Guidance 2,069 150 148 120 14.8 1 Oct 15, 2025 J-GAAP
YoY +25.1% +40.2% +60.9% +7.1% +3.3%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Dec - Feb, 2024 389 24 23 19 2.7 6.2 Apr 14, 2025 J-GAAP
Mar - May, 2025 431 25 24 20 2.6 5.8 Jul 15, 2025 J-GAAP
Jun - Aug, 2025 494 50 51 78 10.0 10.1 Oct 15, 2025 J-GAAP
Sep - Nov, 2025 515 56 54 47 5.9 10.9 Jan 14, 2026 J-GAAP
Dec - Feb, 2025 512 48 49 40 4.9 9.4 Apr 14, 2026 J-GAAP
YoY +31.6% +100.0% +113.0% +110.5% +85.0%

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