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BESTERRA, August-October (3Q) Ordinary Profit Turns to Loss

Tue Dec 10, 2024 3:30 pm JST Earnings

1433 BESTERRA CO., LTD. 【J-GAAP】

Earnings Report

BESTERRA CO., LTD. <1433> [TSE Prime] announced its financial results after the market closed on December 10th (15:30). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending January 2025 (February to October) increased 11.3% from the same period last year, reaching 236 million yen. However, The progress rate toward the full-year plan of 650 million yen was 36.3%, also falling below the five-year average of 84.6%.

Based on the third-quarter cumulative performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the November to January period (4Q) is expected to surge 2.1 times that of the same period last year, reaching 414 million yen.

In the most recent three-month period, from August to October (3Q), the consolidated ordinary profit/loss turned to a loss of 22 million yen (compared to a profit of 221 million yen in the same period last year). The operating profit/loss margin drastically worsened from 6.4% in the same period last year to -3.5%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Feb - Oct, 2022 3,863 7 77 16 1.9 ー Dec 8, 2022 J-GAAP
Feb - Oct, 2023 5,862 100 212 101 11.4 52.1 Dec 8, 2023 J-GAAP
Feb - Oct, 2024 8,004 132 236 218 24.7 36.3 Dec 10, 2024 J-GAAP
YoY +36.5% +32.0% +11.3% +115.8% +115.7%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug - Jan, 2023 6,066 307 416 259 29.2 10 Mar 8, 2024 J-GAAP
Aug - Jan, 2024 Guidance 5,233 289 392 353 39.8 10 Sep 9, 2024 J-GAAP
YoY -13.7% -5.9% -5.8% +36.3% +36.3%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan, 2023 5,458 -215 -94 -64 -7.3 20 Mar 10, 2023 J-GAAP
Jan, 2024 9,394 246 407 231 26.1 20 Mar 8, 2024 J-GAAP
Jan, 2025 Guidance 11,000 500 650 480 54.2 20 Sep 5, 2024 J-GAAP
YoY +17.1% +103.3% +59.7% +107.8% +107.7%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Aug - Oct, 2023 2,534 161 221 129 14.6 6.4 Dec 8, 2023 J-GAAP
Nov - Jan, 2023 3,532 146 195 130 14.7 4.1 Mar 8, 2024 J-GAAP
Feb - Apr, 2024 2,958 17 15 -29 -3.3 0.6 Jun 7, 2024 J-GAAP
May - Jul, 2024 2,809 194 243 156 17.6 6.9 Sep 9, 2024 J-GAAP
Aug - Oct, 2024 2,237 -79 -22 91 10.3 -3.5 Dec 10, 2024 J-GAAP
YoY -11.7% － － -29.5% -29.5%

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