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NJS, Ordinary Profit Forecast for the Fiscal Year Revised Upward to an Unexpected 18% Increase, Raises Record High Profit
2325 NJS Co.,Ltd. 【J-GAAP】
Guidance Update ReportNJS Co.,Ltd. <2325> [TSE Prime] announced a performance revision after the market closed on August 26th (15:30). The consolidated ordinary profit forecast for the fiscal year ending December 2025 has been revised upward 19.4%, from the previous forecast of 3.10 billion yen to 3.70 billion yen (compared to 3.14 billion yen in the previous period), record profits reach two consecutive terms, turning to a 17.8% increase in the consolidated ordinary profit outlook.
Based on the upwardly revised full-year plan announced by the company, our calculation indicates that the July to December period (second half) consolidated ordinary profit/loss has been revised upward from an expected loss of 0.85 billion yen to a loss of 0.25 billion yen (compared to a loss of 0.21 billion yen in the same period of the previous year), indicating a reduction in the loss margin.
Kabutan News
Guidance Update
Second Half Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Dec, 2025 Prev | 10,707 | -859 | -859 | -534 | -56.1 | 50 | Aug 12, 2025 | J-GAAP |
| Jul - Dec, 2025 New | 11,207 | -309 | -259 | -334 | -35.1 | 50 | Aug 26, 2025 | J-GAAP |
| Revision Rate | +4.7% | +64.0% | +69.8% | +37.5% | +37.5% |
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2025 Prev | 25,000 | 3,050 | 3,100 | 2,150 | 225.8 | 100 | May 14, 2025 | J-GAAP |
| Dec, 2025 New | 25,500 | 3,600 | 3,700 | 2,350 | 246.8 | 100 | Aug 26, 2025 | J-GAAP |
| Revision Rate | +2.0% | +18.0% | +19.4% | +9.3% | +9.3% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Dec, 2024 | 9,243 | -250 | -213 | -167 | -17.6 | 50 | Feb 14, 2025 | J-GAAP |
| Jul - Dec, 2025 Guidance | 11,207 | -309 | -259 | -334 | -35.1 | 50 | Aug 26, 2025 | J-GAAP |
| YoY | +21.2% | -23.6% | -21.6% | -100.0% | -99.8% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2023 | 22,027 | 1,618 | 1,704 | 1,997 | 209.3 | 85 | Feb 14, 2024 | J-GAAP |
| Dec, 2024 | 22,594 | 2,993 | 3,140 | 2,115 | 222.2 | 95 | Feb 14, 2025 | J-GAAP |
| Dec, 2025 Guidance | 25,500 | 3,600 | 3,700 | 2,350 | 246.8 | 100 | Aug 26, 2025 | J-GAAP |
| YoY | +12.9% | +20.3% | +17.8% | +11.1% | +11.0% |
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