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SHOEI, First Half Ordinary Profit Unexpectedly Revised Upward by 5%
7839 SHOEI CO., LTD. 【J-GAAP】
Earnings ReportSHOEI CO., LTD. <7839> [TSE Prime] announced its financial results after the market closed on April 24th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending September 2026 (October 2025 to March 2026) increased 4.6% from the same period last year, reaching 4.54 billion yen, resulting in an increase in profits compared to the previous forecast of a 7.7% decrease.
Progress toward the full-year plan of 8.38 billion yen was 54.2%, also surpassing the five-year average of 48.5%.
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 April to September period (second half) is expected to decrease 15.8% from the same period last year to 3.83 billion yen.
In the most recent three-month period, from January to March (2Q), the consolidated ordinary profit increased 35.7% from the same period last year, reaching 2.41 billion yen. The operating profit margin rose from 28.0% in the same period last year to 31.8%.
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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 |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2023 | 16,454 | 5,275 | 5,345 | 3,738 | 70.6 | 50.9 | Apr 26, 2024 | J-GAAP |
| Oct - Mar, 2024 | 14,562 | 4,373 | 4,343 | 3,040 | 57.9 | 48.8 | Apr 25, 2025 | J-GAAP |
| Oct - Mar, 2025 | 15,002 | 4,430 | 4,543 | 3,145 | 60.6 | 54.2 | Apr 24, 2026 | J-GAAP |
| YoY | +3.0% | +1.3% | +4.6% | +3.5% | +4.6% |
First Half Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2025 Guidance | 15,080 | 4,000 | 4,010 | 2,760 | 53.9 | 0 | Nov 14, 2025 | J-GAAP |
| Oct - Mar, 2025 Results | 15,002 | 4,430 | 4,543 | 3,145 | 60.6 | 0 | Apr 24, 2026 | J-GAAP |
| Revision Rate | -0.5% | +10.8% | +13.3% | +13.9% | +12.3% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2025 | 17,801 | 4,526 | 4,557 | 3,278 | 62.4 | 60 | Nov 14, 2025 | J-GAAP |
| Apr - Sep, 2026 Guidance | 18,948 | 3,940 | 3,837 | 2,795 | 54.6 | 60 | Apr 24, 2026 | J-GAAP |
| YoY | +6.4% | -12.9% | -15.8% | -14.7% | -12.5% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep, 2024 | 35,790 | 10,330 | 10,502 | 7,377 | 139.9 | 70 | Nov 15, 2024 | J-GAAP |
| Sep, 2025 | 32,363 | 8,899 | 8,900 | 6,318 | 120.2 | 60 | Nov 14, 2025 | J-GAAP |
| Sep, 2026 Guidance | 33,950 | 8,370 | 8,380 | 5,940 | 116.0 | 60 | Nov 14, 2025 | J-GAAP |
| YoY | +4.9% | -5.9% | -5.8% | -6.0% | -3.5% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Mar, 2025 | 6,724 | 1,885 | 1,781 | 1,236 | 23.5 | 28.0 | Apr 25, 2025 | J-GAAP |
| Apr - Jun, 2025 | 8,371 | 2,331 | 2,285 | 1,587 | 30.2 | 27.8 | Jul 30, 2025 | J-GAAP |
| Jul - Sep, 2025 | 9,430 | 2,195 | 2,272 | 1,691 | 32.2 | 23.3 | Nov 14, 2025 | J-GAAP |
| Oct - Dec, 2025 | 7,513 | 2,050 | 2,127 | 1,472 | 28.1 | 27.3 | Jan 30, 2026 | J-GAAP |
| Jan - Mar, 2026 | 7,489 | 2,380 | 2,416 | 1,673 | 32.2 | 31.8 | Apr 24, 2026 | J-GAAP |
| YoY | +11.4% | +26.3% | +35.7% | +35.4% | +36.9% |
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