Visual Processing Japan Co., Ltd.(334A) Financial Results

Current Period Guidance

Annual

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Dec, 2021 ＊	728	ー	55	39	27.9	2.50	ー	J-GAAP
Dec, 2022 ＊	911	109	144	74	53.4	2.50	ー	J-GAAP
Dec, 2023 ＊	1,056	139	140	90	64.3	5	ー	J-GAAP
Dec, 2024 ＊	1,208	183	184	122	87.4	13.11	Mar 25, 2025	J-GAAP
Dec, 2025 Guidance	1,362	255	242	155	93.3	15.74	Nov 13, 2025	J-GAAP
YoY	+12.7%	+39.3%	+31.5%	+27.0%	+6.8%

Guidance History

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Dec, 2019	753	－	Available in future release
Dec, 2020	802	+6.5
Dec, 2021	728	-9.2
Dec, 2022	911	+25.1
Dec, 2023	1,056	+15.9
Dec, 2024	1,208	+14.4
Dec, 2025 Guidance	1,362	+12.7	255	+39.3	242	+31.5	93.3	+6.8

Profitability

Fiscal Year	Revenue	Operating Profit	Operating Profit Margin	ROE	ROA	Total Asset Turnover Ratio	Adj. EPS
Dec, 2023 ＊	1,056	139	13.2	14.43	8.97	1.05	64.3
Dec, 2024 ＊	1,208	183	15.2	16.84	11.15	1.10	87.4
Dec, 2025 Guidance	1,362	255	18.7	12.94	10.16	0.89	93.3

All-Time High

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	1,208	183	184	122	87.4
Fiscal Year	Dec, 2024	Dec, 2024	Dec, 2024	Dec, 2024	Dec, 2024

Second Half

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jul - Dec, 2024	592	92	91	59	42.3	13.11	Mar 25, 2025	J-GAAP
Jul - Dec, 2025 Guidance	736	154	156	98	59.0	15.74	Nov 13, 2025	J-GAAP
YoY	+24.3%	+67.4%	+71.4%	+66.1%	+39.6%

Cash Flow

Annual

Fiscal Year	Operating Profit	Fee Cash Flow	Operating Cash Flow	Investing Cash Flow	Financial Cash Flow	Cash & Equivalents	Cash Ratio	Accounting Standards
Dec, 2022	109	35	133	-98	-69	505	54.59	J-GAAP
Dec, 2023	139	178	220	-42	-49	635	58.69	J-GAAP
Dec, 2024	183	71	112	-41	-13	695	62.78	J-GAAP

Actual Performance and Financial Trends

Accumulated Results 3rd Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Jan - Sep, 2024	896	118	117	79	56.8	ー	ー	J-GAAP
Jan - Dec, 2024	1,208	183	184	122	87.4	ー	Mar 25, 2025	J-GAAP
Jan - Sep, 2025	934	151	138	90	57.0	57.0	Nov 13, 2025	J-GAAP
YoY	－	－	－	－	－

Quarterly Results

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Jan - Mar, 2024	296	37	38	27	19.4	12.5	ー	J-GAAP
Apr - Jun, 2024	320	54	55	36	25.9	16.9	ー	J-GAAP
Jul - Sep, 2024	280	27	24	16	11.5	9.6	ー	J-GAAP
Oct - Dec, 2024	312	65	67	43	30.8	20.8	Mar 25, 2025	J-GAAP
Jan - Mar, 2025	292	45	31	21	14.9	15.4	May 14, 2025	J-GAAP
Apr - Jun, 2025	334	56	55	36	23.5	16.8	Aug 8, 2025	J-GAAP
Jul - Sep, 2025	308	50	52	33	20.9	16.2	Nov 13, 2025	J-GAAP
YoY	+10.0%	+85.2%	+116.7%	+106.3%	+81.7%

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Jan - Mar, 2024	296	－	Available in future release
Apr - Jun, 2024	320	－
Jul - Sep, 2024	280	－
Oct - Dec, 2024	312	－
Jan - Mar, 2025	292	-1.4
Apr - Jun, 2025	334	+4.4
Jul - Sep, 2025	308	+10.0	50	+85.2	52	+116.7	20.9	+81.7

All-Time High Quarterly Results

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	334	65	67	43	30.8
Fiscal Year	Jun, 2025	Dec, 2024	Dec, 2024	Dec, 2024	Dec, 2024

Key Balance Sheet Figures

Fiscal Year	BPS	Equity Ratio	Total Asset	Equity	Retained Earnings	Interest-Bearing Debt Ratio	Announce	Accounting Standards
Dec, 2022	829,700.00	62.7	925	580	ー	ー	ー	J-GAAP
Dec, 2023	476.65	61.6	1,082	667	ー	ー	ー	J-GAAP
Dec, 2024	559.02	70.6	1,107	782	747	ー	Mar 25, 2025	J-GAAP
Jan - Sep, 2025	ー	78.6	1,525	1,198	819	ー	Nov 13, 2025	J-GAAP