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SALA, First Half Ordinary Profit Decreases by 6%, Mar-May Ordinary Profit Decreases by 31%

Tue Jul 8, 2025 3:00 pm JST Earnings

2734 SALA CORPORATION 【J-GAAP】

Earnings Report

SALA CORPORATION <2734> [TSE Prime] announced its financial results in the afternoon session on July 8th (15:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending November 2025 (December 2024 to May 2025) decreased 6.4% from the same period last year to 5.73 billion yen. Progress toward the full-year plan of 7.70 billion yen was 74.4%, below the five-year average of 81.3%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the June to November period (second half) is expected to decrease 4.7% from the same period last year to 1.96 billion yen.

In the most recent three-month period, from March to May (2Q), the consolidated ordinary profit dropped to 2.22 billion yen, a 31.2% decrease compared to the same period last year. However, the operating profit margin improved from 3.9% in the same period last year to 4.4%.

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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
Dec - May, 2022 125,976 5,022 5,680 4,748 74.4 72.2 Jul 7, 2023 J-GAAP
Dec - May, 2023 118,897 4,889 6,127 4,304 67.3 74.8 Jul 5, 2024 J-GAAP
Dec - May, 2024 131,253 5,886 5,732 4,051 63.1 74.4 Jul 8, 2025 J-GAAP
YoY +10.4% +20.4% -6.4% -5.9% -6.1%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec - May, 2024 Guidance 133,000 5,500 6,000 4,000 62.3 16 Apr 7, 2025 J-GAAP
Dec - May, 2024 Results 131,253 5,886 5,732 4,051 63.1 16 Jul 8, 2025 J-GAAP
Revision Rate -1.3% +7.0% -4.5% +1.3% +1.3%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun - Nov, 2024 121,601 1,419 2,066 945 14.7 17 Jan 14, 2025 J-GAAP
Jun - Nov, 2025 Guidance 131,747 1,314 1,968 1,049 16.3 16 Jul 8, 2025 J-GAAP
YoY +8.3% -7.4% -4.7% +11.0% +10.9%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Nov, 2023 242,059 6,083 7,870 6,099 95.5 26 Jan 12, 2024 J-GAAP
Nov, 2024 240,498 6,308 8,193 5,249 81.9 30 Jan 14, 2025 J-GAAP
Nov, 2025 Guidance 263,000 7,200 7,700 5,100 79.4 32 Apr 7, 2025 J-GAAP
YoY +9.4% +14.1% -6.0% -2.8% -3.0%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Mar - May, 2024 59,731 2,348 3,227 2,367 37.0 3.9 Jul 5, 2024 J-GAAP
Jun - Aug, 2024 57,528 -263 -338 -324 -5.1 -0.5 Oct 4, 2024 J-GAAP
Sep - Nov, 2024 64,073 1,682 2,404 1,269 19.8 2.6 Jan 14, 2025 J-GAAP
Dec - Feb, 2024 65,986 3,040 3,511 2,375 37.0 4.6 Apr 7, 2025 J-GAAP
Mar - May, 2025 65,267 2,846 2,221 1,676 26.1 4.4 Jul 8, 2025 J-GAAP
YoY +9.3% +21.2% -31.2% -29.2% -29.4%

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