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CMC, First Half Ordinary Profit Increases by 41%, Current Fiscal Year Dividend Revised Upward by 2 Yen
2185 CMC CORPORATION 【J-GAAP】
Earnings ReportCMC CORPORATION <2185> [TSE Std] announced its financial results in the afternoon session on May 13th (15:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending September 2026 (October 2025 to March 2026) expanded 2.08 billion yen, an increase 40.7% compared to the same period last year. Progress toward the full-year plan of 3.30 billion yen was 63.2%, also surpassing the five-year average of 44.9%.
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 29.5% from the same period last year to 1.21 billion yen.
At the same time, the company has increased its planned annual dividend for the current fiscal year from the original plan of 55 yen to 57 yen (compared to 52 yen in the previous period).
In the most recent three-month period, from January to March (2Q), the consolidated ordinary profit increased 30.1% from the same period last year, reaching 1.24 billion yen. The operating profit margin rose from 17.4% in the same period last year to 20.5%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2023 | 9,634 | 1,538 | 1,461 | 955 | 72.1 | 45.9 | May 13, 2024 | J-GAAP |
| Oct - Mar, 2024 | 8,935 | 1,167 | 1,482 | 980 | 74.3 | 46.2 | May 13, 2025 | J-GAAP |
| Oct - Mar, 2025 | 10,235 | 1,824 | 2,085 | 1,416 | 109.6 | 63.2 | May 13, 2026 | J-GAAP |
| YoY | +14.5% | +56.3% | +40.7% | +44.5% | +47.6% |
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 | 10,200 | 1,800 | 2,000 | 1,400 | 108.4 | 27 | May 7, 2026 | J-GAAP |
| Oct - Mar, 2025 Results | 10,235 | 1,824 | 2,085 | 1,416 | 109.6 | 27 | May 13, 2026 | J-GAAP |
| Revision Rate | +0.3% | +1.3% | +4.3% | +1.1% | +1.2% |
Guidance Update
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep, 2026 Prev | 20,000 | 3,000 | 3,300 | 2,200 | 170.3 | 55 | Nov 11, 2025 | J-GAAP |
| Sep, 2026 New | 20,000 | 3,000 | 3,300 | 2,200 | 170.3 | 57 | May 13, 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 |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2025 | 9,321 | 1,527 | 1,723 | 1,169 | 89.3 | 28 | Nov 11, 2025 | J-GAAP |
| Apr - Sep, 2026 Guidance | 9,765 | 1,176 | 1,215 | 784 | 60.7 | 30 | May 13, 2026 | J-GAAP |
| YoY | +4.8% | -23.0% | -29.5% | -32.9% | -32.0% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep, 2024 | 19,523 | 2,975 | 3,182 | 2,078 | 156.7 | 44 | Nov 11, 2024 | J-GAAP |
| Sep, 2025 | 18,256 | 2,694 | 3,205 | 2,149 | 164.1 | 52 | Nov 11, 2025 | J-GAAP |
| Sep, 2026 Guidance | 20,000 | 3,000 | 3,300 | 2,200 | 170.3 | 57 | May 13, 2026 | J-GAAP |
| YoY | +9.6% | +11.4% | +3.0% | +2.4% | +3.7% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Mar, 2025 | 5,222 | 907 | 954 | 634 | 48.1 | 17.4 | May 13, 2025 | J-GAAP |
| Apr - Jun, 2025 | 3,663 | 302 | 305 | 194 | 14.8 | 8.2 | Aug 8, 2025 | J-GAAP |
| Jul - Sep, 2025 | 5,658 | 1,225 | 1,418 | 975 | 74.5 | 21.7 | Nov 11, 2025 | J-GAAP |
| Oct - Dec, 2025 | 4,569 | 660 | 844 | 562 | 43.5 | 14.4 | Feb 10, 2026 | J-GAAP |
| Jan - Mar, 2026 | 5,666 | 1,164 | 1,241 | 854 | 66.1 | 20.5 | May 13, 2026 | J-GAAP |
| YoY | +8.5% | +28.3% | +30.1% | +34.7% | +37.6% |
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