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CSS HOLDINGS, The Current Fiscal Year Ordinary Profit Revised Upward to an Unexpected 9% Increase

Tue May 13, 2025 4:00 pm JST Earnings

2304 CSS HOLDINGS,LTD. 【J-GAAP】

Earnings Report

CSS HOLDINGS,LTD. <2304> [TSE Std] announced its financial results after the market closed on May 13th (16:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending September 2025 (October 2024 to March 2025) was 530 million yen, a 1.9% increase compared to the same period last year, resulting in an increase in profits compared to the previous forecast of a 21.3% decrease.

In addition, the full-year consolidated ordinary profit has been revised upward 11.6%, from the previous forecast of 613 million yen to 684 million yen (compared to 630 million yen in the previous period), turning to an 8.6% increase in the consolidated ordinary profit outlook.

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 April to September period (2H) is expected to expand 40.0% from the same period last year, reaching 154 million yen.

In the most recent three-month period, from January to March (2Q), the consolidated ordinary profit decreased to 286 million yen, a 23.1% decrease compared to the same period last year. The operating profit margin worsened from 7.6% in the same period last year to 5.6%.

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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
Oct - Mar, 2022 7,439 238 269 202 40.6 85.9 May 12, 2023 J-GAAP
Oct - Mar, 2023 9,135 507 520 323 64.8 82.5 May 14, 2024 J-GAAP
Oct - Mar, 2024 9,886 512 530 302 60.5 77.5 May 13, 2025 J-GAAP
YoY +8.2% +1.0% +1.9% -6.5% -6.7%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 Guidance 9,700 404 409 265 52.8 15 Nov 12, 2024 J-GAAP
Oct - Mar, 2024 Results 9,886 512 530 302 60.5 15 May 13, 2025 J-GAAP
Revision Rate +1.9% +26.7% +29.6% +14.0% +14.5%

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep, 2025 Prev 19,018 600 613 453 91.8 30 Nov 12, 2024 J-GAAP
Sep, 2025 New 19,230 657 684 505 102.3 30 May 13, 2025 J-GAAP
Revision Rate +1.1% +9.5% +11.6% +11.5% +11.5%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr - Sep, 2024 8,496 88 110 106 21.2 20 Nov 12, 2024 J-GAAP
Apr - Sep, 2025 Guidance 9,344 145 154 203 41.1 15 May 13, 2025 J-GAAP
YoY +10.0% +64.8% +40.0% +91.5% +93.8%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep, 2023 14,832 276 313 230 46.1 17 Nov 14, 2023 J-GAAP
Sep, 2024 17,631 595 630 429 85.9 30 Nov 12, 2024 J-GAAP
Sep, 2025 Guidance 19,230 657 684 505 102.3 30 May 13, 2025 J-GAAP
YoY +9.1% +10.4% +8.6% +17.7% +19.1%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jan - Mar, 2024 4,930 374 372 218 43.7 7.6 May 14, 2024 J-GAAP
Apr - Jun, 2024 4,164 98 107 71 14.2 2.4 Aug 13, 2024 J-GAAP
Jul - Sep, 2024 4,332 -10 3 35 7.0 -0.2 Nov 12, 2024 J-GAAP
Oct - Dec, 2024 4,936 233 244 151 30.3 4.7 Feb 12, 2025 J-GAAP
Jan - Mar, 2025 4,950 279 286 151 30.2 5.6 May 13, 2025 J-GAAP
YoY +0.4% -25.4% -23.1% -30.7% -30.8%

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