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ESPOIR, The Current Fiscal Year Net Income Loss Widened in Downward Revision

Tue Jan 14, 2025 2:50 pm JST Earnings

3260 ESPOIR Co.,Ltd. 【J-GAAP】

Earnings Report

ESPOIR Co.,Ltd. <3260> [NSE Next] announced its financial results in the afternoon session on January 14th (14:50). The consolidated net income/loss for the cumulative third quarter of the fiscal year ending February 2025 (March to November) turned into a loss of 0.16 billion yen (compared to a profit of 1.46 billion yen in the same period last year).

In addition, the full-year consolidated net income/loss has been revised downward from an expected loss of 0.09 billion yen to a loss of 0.18 billion yen (compared to a profit of 1.42 billion yen in the previous period), indicating an expansion in the loss margin.

Based on the full-year plan announced by the company after the downward revision, our estimate of the consolidated net income/loss for the September to February period (2H) has been revised downward from an expected profit of 0.03 billion yen to a loss of 0.05 billion yen (compared to a loss of 0.04 billion yen in the same period of the previous year), turning to a loss outlook.

In the most recent three-month period, from September to November (3Q), the consolidated net loss expanded to a loss of 0.03 billion yen (compared to a loss of 0 billion yen in the same period last year). The operating profit/loss margin drastically worsened from -25.6% in the same period last year to -58.8%.

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Actual Results

Accumulated Results 3rd Quarter
Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Progress Rate vs. First Half Announce Accounting Standards
Mar - Nov, 2022 987 64 32 27 18.1 128.0 Jan 12, 2023 J-GAAP
Mar - Nov, 2023 679 185 168 1,467 879.6 136.6 Jan 12, 2024 J-GAAP
Mar - Nov, 2024 174 -159 -149 -163 -91.5 ー Jan 14, 2025 J-GAAP
YoY -74.4% － － － －

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep - Feb, 2024 Prev 815 26 24 32 17.3 0 Oct 15, 2024 J-GAAP
Sep - Feb, 2024 New 186 -65 -56 -57 -30.8 0 Jan 14, 2025 J-GAAP
Revision Rate -77.2% － － － －

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Feb, 2025 Prev 921 -93 -91 -96 -52.0 0 Oct 15, 2024 J-GAAP
Feb, 2025 New 292 -184 -171 -185 -100.1 0 Jan 14, 2025 J-GAAP
Revision Rate -68.3% -97.8% -87.9% -92.7% -92.7%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep - Feb, 2023 72 -57 -57 -49 -29.4 0 Apr 12, 2024 J-GAAP
Sep - Feb, 2024 Guidance 186 -65 -56 -57 -30.8 0 Jan 14, 2025 J-GAAP
YoY +158.3% -14.0% +1.8% -16.3% -5.0%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Feb, 2023 1,395 72 25 -2,359 -1,524.7 0 Apr 14, 2023 J-GAAP
Feb, 2024 708 139 123 1,421 852.1 0 Apr 12, 2024 J-GAAP
Feb, 2025 Guidance 292 -184 -171 -185 -100.1 0 Jan 14, 2025 J-GAAP
YoY -58.8% － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Sep - Nov, 2023 43 -11 -12 -3 -1.8 -25.6 Jan 12, 2024 J-GAAP
Dec - Feb, 2023 29 -46 -45 -46 -27.6 -158.6 Apr 12, 2024 J-GAAP
Mar - May, 2024 49 -39 -41 -43 -25.6 -79.6 Jul 12, 2024 J-GAAP
Jun - Aug, 2024 57 -80 -74 -85 -48.5 -140.4 Oct 15, 2024 J-GAAP
Sep - Nov, 2024 68 -40 -34 -35 -19.7 -58.8 Jan 14, 2025 J-GAAP
YoY +58.1% -263.6% -183.3% -1,066.7% -992.2%

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