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CSS HOLDINGS, Oct-Jun (Cumulative 3Q) Ordinary Profit Increases by 1%, Current Fiscal Year Dividend Revised Upward by 15 Yen

Tue Aug 12, 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 August 12th (16:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending September 2025 (October 2024 to June 2025) was 636 million yen, a 1.4% increase compared to the same period last year. Progress toward the full-year plan of 684 million yen was 93.0%, also surpassing the five-year average of 86.4%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the July to September period (4Q) is expected to surge 16 times that of the same period last year, reaching 48 million yen.

At the same time, the company has significantly increased its planned annual dividend for the current fiscal year from the original plan of 30 yen to 45 yen (compared to 30 yen in the previous period).

In the most recent three-month period, from April to June (3Q), the consolidated ordinary profit amounted to 106 million yen, a 0.9% decrease compared to the same period last year. The operating profit margin remained almost flat, changing from 2.4% in the same period last year to 2.2%.

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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
Oct - Jun, 2022 10,915 266 299 234 46.9 95.5 Aug 10, 2023 J-GAAP
Oct - Jun, 2023 13,299 605 627 394 78.9 99.5 Aug 13, 2024 J-GAAP
Oct - Jun, 2024 14,447 613 636 369 73.7 93.0 Aug 12, 2025 J-GAAP
YoY +8.6% +1.3% +1.4% -6.3% -6.6%

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Apr - Sep, 2025 Prev 9,344 145 154 203 41.1 15 May 13, 2025 J-GAAP
Apr - Sep, 2025 New 9,344 145 154 203 41.1 30 Aug 12, 2025 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep, 2025 Prev 19,230 657 684 505 102.3 30 May 13, 2025 J-GAAP
Sep, 2025 New 19,230 657 684 505 102.3 45 Aug 12, 2025 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, 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 30 Aug 12, 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 45 Aug 12, 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
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
Apr - Jun, 2025 4,561 101 106 67 13.4 2.2 Aug 12, 2025 J-GAAP
YoY +9.5% +3.1% -0.9% -5.6% -6.0%

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