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ESPOIR, First Half Net Income Loss Narrows

Wed Oct 15, 2025 5:00 pm JST Earnings

3260 ESPOIR Co.,Ltd. 【J-GAAP】

Earnings Report

ESPOIR Co.,Ltd. <3260> [NSE Next] announced its financial results after the market closed on October 15th (17:00). The consolidated net loss for the cumulative second quarter of the fiscal year ending February 2026 (March to August) was a reduced loss of 86 million yen (compared to a loss of 128 million yen in the same period last year). The company has been in a state of excessive liabilities (127 million yen) for three consecutive quarters.

In the most recent three-month period, from June to August (2Q), the consolidated net loss improved to a deficit of 43 million yen (compared to a loss of 85 million yen in the same period last year). The operating profit/loss margin drastically improved from -140.4% in the same period last year to -46.1%.

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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
Mar - Aug, 2023 636 196 180 1,470 293.8 146.3 Oct 13, 2023 J-GAAP
Mar - Aug, 2024 106 -119 -115 -128 -24.4 ー Oct 15, 2024 J-GAAP
Mar - Aug, 2025 154 -82 -86 -86 -15.6 ー Oct 15, 2025 J-GAAP
YoY +45.3% +31.1% +25.2% +32.8% +35.8%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar - Aug, 2025 Guidance ー ー ー ー － 0 Apr 14, 2025 J-GAAP
Mar - Aug, 2025 Results 154 -82 -86 -86 -15.6 0 Oct 15, 2025 J-GAAP
Revision Rate － － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Sep - Feb, 2024 200 -92 -85 -119 -22.1 0 Apr 14, 2025 J-GAAP
Sep - Feb, 2025 Guidance ー ー ー ー － 0 Apr 14, 2025 J-GAAP
YoY － － － － －

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Feb, 2024 708 139 123 1,421 284.0 0 Apr 12, 2024 J-GAAP
Feb, 2025 306 -211 -200 -247 -45.9 0 Apr 14, 2025 J-GAAP
Feb, 2026 Guidance ー ー ー ー － 0 Apr 14, 2025 J-GAAP
YoY － － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jun - Aug, 2024 57 -80 -74 -85 -16.2 -140.4 Oct 15, 2024 J-GAAP
Sep - Nov, 2024 68 -40 -34 -35 -6.6 -58.8 Jan 14, 2025 J-GAAP
Dec - Feb, 2024 132 -52 -51 -84 -15.6 -39.4 Apr 14, 2025 J-GAAP
Mar - May, 2025 65 -41 -43 -43 -7.8 -63.1 Jul 15, 2025 J-GAAP
Jun - Aug, 2025 89 -41 -43 -43 -7.8 -46.1 Oct 15, 2025 J-GAAP
YoY +56.1% +48.8% +41.9% +49.4% +51.6%

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