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EUCALIA, Jan-Sep (Cumulative 3Q) Ordinary Profit Decreases by 53%, Jul-Sep Ordinary Profit Decreases by 77%
286A EUCALIA Inc. 【J-GAAP】
Earnings ReportEUCALIA Inc. <286A> [TSE Growth] announced its financial results after the market closed on November 14th (16:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending December 2025 (January to September) significantly dropped 52.6% from the same period last year to 1.17 billion yen. Progress toward the full-year plan of 2.67 billion yen was 43.7%, also falling below the same period of the previous year of 88.2%.
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 October to December period (4Q) is expected to surge 4.6 times that of the same period last year, reaching 1.50 billion yen.
In the most recent three-month period, from July to September (3Q), the consolidated ordinary profit significantly dropped to 0.19 billion yen, a 77.2% decrease compared to the same period last year. The operating profit margin sharply declined from 16.8% in the same period last year to 3.3%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jan - Sep, 2024 | 14,660 | 1,942 | 2,471 | 1,614 | 51.7 | 88.2 | Dec 12, 2024 | J-GAAP |
| Jan - Sep, 2025 | 16,758 | 1,339 | 1,171 | 1,668 | 47.0 | 43.7 | Nov 14, 2025 | J-GAAP |
| YoY | +14.3% | -31.1% | -52.6% | +3.3% | -9.2% |
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 | 10,418 | 1,231 | 1,162 | 921 | 29.3 | 0 | Feb 14, 2025 | J-GAAP |
| Jul - Dec, 2025 Guidance | 13,201 | 1,791 | 1,697 | 1,785 | 50.1 | 0 | Aug 14, 2025 | J-GAAP |
| YoY | +26.7% | +45.5% | +46.0% | +93.8% | +71.0% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec, 2024 | 19,833 | 2,292 | 2,801 | 2,025 | 64.4 | 0 | Feb 14, 2025 | J-GAAP |
| Dec, 2025 Guidance | 23,721 | 2,925 | 2,678 | 2,608 | 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 |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 5,245 | 881 | 832 | 510 | 16.3 | 16.8 | Dec 12, 2024 | J-GAAP |
| Oct - Dec, 2024 | 5,173 | 350 | 330 | 411 | 13.1 | 6.8 | Feb 14, 2025 | J-GAAP |
| Jan - Mar, 2025 | 4,677 | 356 | 270 | 411 | 11.6 | 7.6 | May 15, 2025 | J-GAAP |
| Apr - Jun, 2025 | 5,843 | 778 | 711 | 412 | 11.6 | 13.3 | Aug 14, 2025 | J-GAAP |
| Jul - Sep, 2025 | 6,238 | 205 | 190 | 845 | 23.8 | 3.3 | Nov 14, 2025 | J-GAAP |
| YoY | +18.9% | -76.7% | -77.2% | +65.7% | +45.6% |
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