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Palma, First Half Ordinary Profit Increases by 90%, Jan-Mar Ordinary Profit Increases by 2.9 times

Tue May 12, 2026 3:00 pm JST Earnings

3461 Palma Co., Ltd. 【J-GAAP】

Earnings Report

Palma Co., Ltd. <3461> [TSE Std] announced its financial results in the afternoon session on May 12th (15:00). The ordinary profit (non-consolidated) for the cumulative second quarter of the fiscal year ending September 2026 (October 2025 to March 2026) expanded 99 million yen, an increase 90.4% compared to the same period last year. Progress toward the full-year plan of 350 million yen was 28.3%, exceeding the five-year average of 19.0%.

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 April to September period (second half) is expected to expand 85.9% from the same period last year, reaching 251 million yen.

In the most recent three-month period, from January to March (2Q), the ordinary profit surged 2.9 times that of the same period last year, reaching 58 million yen. The operating profit margin significantly improved from 2.2% in the same period last year to 6.5%.

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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
Oct - Mar, 2023 998 16 20 2 0.4 14.2 May 10, 2024 J-GAAP
Oct - Mar, 2024 1,044 26 52 33 4.9 27.8 May 9, 2025 J-GAAP
Oct - Mar, 2025 1,070 58 99 63 9.4 28.3 May 12, 2026 J-GAAP
YoY +2.5% +123.1% +90.4% +90.9% +91.4%

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 ー ー ー ー － 0 Nov 14, 2025 J-GAAP
Oct - Mar, 2025 Results 1,070 58 99 63 9.4 0 May 12, 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
Apr - Sep, 2025 1,268 121 135 89 13.2 12 Nov 14, 2025 J-GAAP
Apr - Sep, 2026 Guidance ー 312 251 147 21.7 13 May 12, 2026 J-GAAP
YoY － +157.9% +85.9% +65.2% +64.6%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep, 2024 2,810 123 141 80 12.0 6 Nov 11, 2024 J-GAAP
Sep, 2025 2,312 147 187 122 18.1 12 Nov 14, 2025 J-GAAP
Sep, 2026 Guidance ー 370 350 210 31.0 13 Nov 14, 2025 J-GAAP
YoY － +151.7% +87.2% +72.1% +71.5%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jan - Mar, 2025 547 12 20 13 1.9 2.2 May 9, 2025 J-GAAP
Apr - Jun, 2025 549 38 48 29 4.3 6.9 Aug 8, 2025 J-GAAP
Jul - Sep, 2025 719 83 87 60 8.9 11.5 Nov 14, 2025 J-GAAP
Oct - Dec, 2025 517 22 41 26 3.9 4.3 Feb 6, 2026 J-GAAP
Jan - Mar, 2026 553 36 58 37 5.5 6.5 May 12, 2026 J-GAAP
YoY +1.1% +200.0% +190.0% +184.6% +186.0%

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