EUCALIA, First Half Ordinary Profit Decreases by 40%, Apr-Jun Ordinary Profit Decreases by 39%
286A EUCALIA Inc. 【J-GAAP】
Earnings ReportEUCALIA Inc. <286A> [TSE Growth] announced its financial results after the market closed on August 14th (16:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending December 2025 (January to June) dropped 40.1% from the same period last year to 0.98 billion yen. Progress toward the full-year plan of 2.67 billion yen was 36.6%, also falling below the same period of the previous year of 58.5%.
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 July to December period (second half) is expected to expand 46.0% from the same period last year, reaching 1.69 billion yen.
In the most recent three-month period, from April to June (2Q), the consolidated ordinary profit dropped to 0.71 billion yen, a 39.5% decrease compared to the same period last year. However, the operating profit margin rose from 12.0% in the same period last year to 13.3%.
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Actual Performance and Financial Trends
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Progress Rate vs. First Half |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
|
|
10,520M | 1,134M | 981M | 823M | 23.2 | 36.6 | Aug 14, 2025 | J-GAAP |
| YoY | - | - | - | - | - |
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Adj. Dividend |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Jun, 2025 Guidance | ー | ー | ー | ー | - | 0 | Feb 14, 2025 | J-GAAP |
| Jan - Jun, 2025 Results | 10,520M | 1,134M | 981M | 823M | 23.2 | 0 | Aug 14, 2025 | J-GAAP |
| Revision Rate | - | - | - | - | - |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Adj. Dividend |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
|
|
10,418M | 1,231M | 1,162M | 921M | 29.3 | 0 | Feb 14, 2025 | J-GAAP |
|
Guidance
Jul - Dec, 2025
|
13,201M | 1,791M | 1,697M | 1,785M | 50.1 | 0 | Aug 14, 2025 | J-GAAP |
| YoY | +26.7% | +45.5% | +46.0% | +93.8% | +71.0% |
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Adj. Dividend |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
|
|
19,833M | 2,292M | 2,801M | 2,025M | 64.4 | 0 | Feb 14, 2025 | J-GAAP |
|
Guidance
Dec, 2025
|
23,721M | 2,925M | 2,678M | 2,608M | 73.2 | 0 | Feb 14, 2025 | J-GAAP |
| YoY | +19.6% | +27.6% | -4.4% | +28.8% | +13.6% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit |
Ordinary Profit |
Net Profit |
Adj. EPS |
Operating Profit Margin |
Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
|
|
5,245M | 881M | 832M | 510M | 16.3 | 16.8 | Dec 12, 2024 | J-GAAP |
|
|
5,173M | 350M | 330M | 411M | 13.1 | 6.8 | Feb 14, 2025 | J-GAAP |
|
|
4,677M | 356M | 270M | 411M | 11.6 | 7.6 | May 15, 2025 | J-GAAP |
|
|
5,843M | 778M | 711M | 412M | 11.6 | 13.3 | Aug 14, 2025 | J-GAAP |
| YoY | - | - | - | - | - |