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BESTERRA, Ordinary Profit Forecast for the Fiscal Year Revised Downward by 45%

Tue Sep 9, 2025 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 September 9th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending January 2026 (February to July) decreased 16.7% from the same period last year to 0.21 billion yen, resulting in a decrease in profits compared to the previous forecast of a 52.3% increase.

In addition, the full-year forecast for consolidated ordinary profit has decreased 45.3%, from the previous forecast of 1.28 billion yen to 0.70 billion yen (compared to 0.59 billion yen in the previous period), leading to a reduction in the profit growth rate from 2.2 times to 18.2%.

Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated ordinary profit for the August to January period (second half) is expected to expand 45.2% from the same period last year, reaching 0.48 billion yen.

In the most recent three-month period, from May to July (2Q), the consolidated ordinary profit significantly dropped to 0.09 billion yen, a 61.3% decrease compared to the same period last year. The operating profit margin drastically worsened from 6.9% in the same period last year to 3.6%.

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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
Feb - Jul, 2023 3,328 -61 -9 -28 -3.2 ー Sep 8, 2023 J-GAAP
Feb - Jul, 2024 5,767 211 258 127 14.4 43.6 Sep 9, 2024 J-GAAP
Feb - Jul, 2025 5,100 226 215 220 24.8 30.7 Sep 9, 2025 J-GAAP
YoY -11.6% +7.1% -16.7% +73.2% +72.6%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Feb - Jul, 2025 Guidance 5,242 353 393 350 38.4 15 Jun 9, 2025 J-GAAP
Feb - Jul, 2025 Results 5,100 226 215 220 24.8 15 Sep 9, 2025 J-GAAP
Revision Rate -2.7% -36.0% -45.3% -37.1% -35.5%

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan, 2026 Prev 13,000 1,200 1,280 950 104.2 40 Jun 9, 2025 J-GAAP
Jan, 2026 New 12,000 700 700 550 60.3 40 Sep 9, 2025 J-GAAP
Revision Rate -7.7% -41.7% -45.3% -42.1% -42.1%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug - Jan, 2024 5,130 162 334 282 31.9 10 Mar 12, 2025 J-GAAP
Aug - Jan, 2025 Guidance 6,900 474 485 330 36.2 25 Sep 9, 2025 J-GAAP
YoY +34.5% +192.6% +45.2% +17.0% +13.5%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan, 2024 9,394 246 407 231 26.1 20 Mar 8, 2024 J-GAAP
Jan, 2025 10,897 373 592 409 46.3 20 Mar 12, 2025 J-GAAP
Jan, 2026 Guidance 12,000 700 700 550 60.3 40 Sep 9, 2025 J-GAAP
YoY +10.1% +87.7% +18.2% +34.5% +30.5%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
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
Nov - Jan, 2024 2,893 241 356 191 21.6 8.3 Mar 12, 2025 J-GAAP
Feb - Apr, 2025 2,531 133 121 144 16.3 5.3 Jun 9, 2025 J-GAAP
May - Jul, 2025 2,569 93 94 76 8.6 3.6 Sep 9, 2025 J-GAAP
YoY -8.5% -52.1% -61.3% -51.3% -51.5%

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