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Festaria Holdings, 8% Decrease in Ordinary Profit for The Current Fiscal Year
2736 Festaria Holdings Co.,Ltd. 【J-GAAP】
Earnings ReportFestaria Holdings Co.,Ltd. <2736> [TSE Std] announced its financial results after the market closed on October 14th (16:30). The consolidated ordinary profit for the fiscal year ended August 2025 increased by 25.7% from the previous period to 284 million yen. However, for the fiscal year ending August 2026, the consolidated ordinary profit is expected to decrease by 8.5% from the previous period to 260 million yen.
In the most recent three-month period, from June to August (4Q), the consolidated ordinary profit decreased to 109 million yen, a 7.6% decrease compared to the same period last year. The operating profit margin remained almost flat, changing from 5.7% in the same period last year to 5.5%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Aug, 2023 | 8,660 | 193 | 159 | 57 | 16.3 | 6.67 | Oct 13, 2023 | J-GAAP |
| Aug, 2024 | 9,305 | 270 | 226 | 139 | 39.1 | 6.67 | Oct 11, 2024 | J-GAAP |
| Aug, 2025 | 9,403 | 289 | 284 | 176 | 49.5 | 7 | Oct 14, 2025 | J-GAAP |
| YoY | +1.1% | +7.0% | +25.7% | +26.6% | +26.4% |
Full Year Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Aug, 2025 Guidance | 9,400 | 320 | 260 | 150 | 42.0 | 7 | Jan 10, 2025 | J-GAAP |
| Aug, 2025 Results | 9,403 | 289 | 284 | 176 | 49.5 | 7 | Oct 14, 2025 | J-GAAP |
| Revision Rate | +0.0% | -9.7% | +9.2% | +17.3% | +17.8% |
Current Period Guidance
H1 Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep - Feb, 2024 | 4,697 | 140 | 123 | 82 | 23.3 | 0 | Apr 11, 2025 | J-GAAP |
| Sep - Feb, 2025 Guidance | 5,010 | 148 | 130 | 65 | 18.2 | 0 | Oct 14, 2025 | J-GAAP |
| YoY | +6.7% | +5.7% | +5.7% | -20.7% | -21.8% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Aug, 2024 | 9,305 | 270 | 226 | 139 | 39.1 | 6.67 | Oct 11, 2024 | J-GAAP |
| Aug, 2025 | 9,403 | 289 | 284 | 176 | 49.5 | 7 | Oct 14, 2025 | J-GAAP |
| Aug, 2026 Guidance | 10,100 | 330 | 260 | 160 | 44.8 | 7 | Oct 14, 2025 | J-GAAP |
| YoY | +7.4% | +14.2% | -8.5% | -9.1% | -9.5% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jun - Aug, 2024 | 2,611 | 148 | 118 | 71 | 20.0 | 5.7 | Oct 11, 2024 | J-GAAP |
| Sep - Nov, 2024 | 2,077 | -85 | -90 | -79 | -22.3 | -4.1 | Jan 10, 2025 | J-GAAP |
| Dec - Feb, 2024 | 2,620 | 225 | 213 | 161 | 45.7 | 8.6 | Apr 11, 2025 | J-GAAP |
| Mar - May, 2025 | 2,176 | 9 | 52 | 35 | 9.9 | 0.4 | Jul 11, 2025 | J-GAAP |
| Jun - Aug, 2025 | 2,530 | 140 | 109 | 59 | 16.6 | 5.5 | Oct 14, 2025 | J-GAAP |
| YoY | -3.1% | -5.4% | -7.6% | -16.9% | -17.0% |
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