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OVERLAP, First Half Net Income Increases by 4%, The Undecided Dividend Raised by 7.8 Yen

Tue Apr 14, 2026 4:00 pm JST Earnings

414A OVERLAP Holdings,Inc.

Earnings Report

OVERLAP Holdings,Inc. <414A> [TSE Growth] announced its financial results (based on IFRS) after the market closed on April 14th (16:00). The consolidated net income for the cumulative second quarter of the fiscal year ending August 2026 (September 2025 to February 2026) increased 3.8% from the same period last year, reaching 0.79 billion yen. However, Progress toward the full-year plan of 2.23 billion yen was 35.5%, almost the same as the same period of the previous year of 36.9%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income for the March to August period (second half) is expected to grow 10.4% from the same period last year, reaching 1.44 billion yen.

At the same time, the company has decided to implement a year-end lump-sum dividend of 44 yen for the current fiscal year, which was previously undecided (compared to 36.2 yen in the prior term).

In the most recent three-month period, from December to February (2Q), the consolidated net income grew 14.0% from the same period last year, reaching 0.45 billion yen. However, the operating profit margin remained almost flat, changing from 31.3% in the same period last year to 31.3%.

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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, 2025 4,143 1,200 1,126 792 39.6 34.7 Apr 14, 2026 IFRS
YoY － － － － －

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 IFRS
Sep - Feb, 2025 Results 4,143 1,200 1,126 792 39.6 0 Apr 14, 2026 IFRS
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 9,209 3,421 3,243 2,232 111.6 － Oct 15, 2025 IFRS
Aug, 2026 New 9,209 3,421 3,243 2,232 111.6 44 Apr 14, 2026 IFRS
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 4,880 1,881 1,801 1,304 65.2 36.20 Oct 15, 2025 IFRS
Mar - Aug, 2026 Guidance 5,066 2,221 2,117 1,440 72.0 44 Apr 14, 2026 IFRS
YoY +3.8% +18.1% +17.5% +10.4% +10.4%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2025 8,535 3,026 2,872 2,067 103.4 36.20 Oct 15, 2025 IFRS
Aug, 2026 Guidance 9,209 3,421 3,243 2,232 111.6 44 Apr 14, 2026 IFRS
YoY +7.9% +13.1% +12.9% +8.0% +8.0%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jun - Aug, 2025 2,480 933 895 696 34.8 37.6 Oct 15, 2025 IFRS
Sep - Nov, 2025 1,929 507 468 335 16.8 26.3 Jan 14, 2026 IFRS
Dec - Feb, 2025 2,214 693 658 457 22.9 31.3 Apr 14, 2026 IFRS
YoY － － － － －

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