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User Local, Jan-Mar (3Q) Ordinary Profit Increases by 30%, Current Fiscal Year Dividend Revised Upward by 4 Yen
3984 User Local,Inc. 【J-GAAP】
Earnings ReportUser Local,Inc. <3984> [TSE Prime] announced its financial results after the market closed on May 7th (15:30). The ordinary profit (non-consolidated) for the cumulative third quarter of the fiscal year ending June 2026 (July 2025 to March 2026) increased 25.3% from the same period last year, reaching 1.90 billion yen. Progress toward the full-year plan of 2.20 billion yen was 86.2%, also surpassing the five-year average of 77.7%.
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 April to June period (4Q) is expected to drop 32.9% from the same period last year to 0.30 billion yen.
At the same time, the company has increased its planned annual dividend for the current fiscal year from the original plan of 20 yen to 24 yen (compared to 14 yen in the previous period).
In the most recent three-month period, from January to March (3Q), the ordinary profit increased 30.4% from the same period last year, reaching 0.67 billion yen. The operating profit margin rose from 44.2% in the same period last year to 49.7%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Mar, 2023 | 2,875 | 1,336 | 1,328 | 901 | 56.3 | 77.2 | May 8, 2024 | J-GAAP |
| Jul - Mar, 2024 | 3,362 | 1,518 | 1,519 | 1,049 | 65.2 | 77.0 | May 8, 2025 | J-GAAP |
| Jul - Mar, 2025 | 3,934 | 1,889 | 1,903 | 1,384 | 86.6 | 86.2 | May 7, 2026 | J-GAAP |
| YoY | +17.0% | +24.4% | +25.3% | +31.9% | +32.9% |
Guidance Update
Second Half Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Jun, 2026 Prev | 2,703 | 990 | 981 | 609 | 38.6 | 10 | Feb 12, 2026 | J-GAAP |
| Jan - Jun, 2026 New | 2,703 | 990 | 981 | 609 | 38.6 | 14 | May 7, 2026 | J-GAAP |
| Revision Rate | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jun, 2026 Prev | 5,284 | 2,207 | 2,207 | 1,523 | 96.4 | 20 | Aug 7, 2025 | J-GAAP |
| Jun, 2026 New | 5,284 | 2,207 | 2,207 | 1,523 | 96.4 | 24 | May 7, 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 |
|---|---|---|---|---|---|---|---|---|
| Jan - Jun, 2025 | 2,388 | 970 | 972 | 737 | 45.9 | 14 | Aug 7, 2025 | J-GAAP |
| Jan - Jun, 2026 Guidance | 2,703 | 990 | 981 | 609 | 38.6 | 14 | May 7, 2026 | J-GAAP |
| YoY | +13.2% | +2.1% | +0.9% | -17.4% | -16.0% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jun, 2024 | 3,907 | 1,728 | 1,720 | 1,185 | 73.9 | 8 | Aug 8, 2024 | J-GAAP |
| Jun, 2025 | 4,581 | 1,971 | 1,972 | 1,429 | 88.9 | 14 | Aug 7, 2025 | J-GAAP |
| Jun, 2026 Guidance | 5,284 | 2,207 | 2,207 | 1,523 | 96.4 | 24 | May 7, 2026 | J-GAAP |
| YoY | +15.3% | +12.0% | +11.9% | +6.6% | +8.4% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Mar, 2025 | 1,169 | 517 | 519 | 357 | 22.2 | 44.2 | May 8, 2025 | J-GAAP |
| Apr - Jun, 2025 | 1,219 | 453 | 453 | 380 | 23.7 | 37.2 | Aug 7, 2025 | J-GAAP |
| Jul - Sep, 2025 | 1,267 | 616 | 622 | 430 | 27.0 | 48.6 | Nov 12, 2025 | J-GAAP |
| Oct - Dec, 2025 | 1,314 | 601 | 604 | 484 | 30.3 | 45.7 | Feb 12, 2026 | J-GAAP |
| Jan - Mar, 2026 | 1,353 | 672 | 677 | 470 | 29.4 | 49.7 | May 7, 2026 | J-GAAP |
| YoY | +15.7% | +30.0% | +30.4% | +31.7% | +32.6% |
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