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First Brothers, Dec-Aug (Cumulative 3Q) Ordinary Profit Increases by 26%

Tue Oct 7, 2025 5:00 pm JST Earnings

3454 First Brothers Co., Ltd. 【J-GAAP】

Earnings Report

First Brothers Co., Ltd. <3454> [TSE Std] announced its financial results after the market closed on October 7th (17:00). The consolidated ordinary profit for the cumulative third quarter of the fiscal year ending November 2025 (December 2024 to August 2025) increased 25.9% from the same period last year, reaching 0.92 billion yen. However, Progress toward the full-year plan of 2.18 billion yen was 42.4%, also falling below the five-year average of 64.9%.

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 September to November period (4Q) is expected to decrease 13.9% from the same period last year to 1.25 billion yen.

In the most recent three-month period, from June to August (3Q), the consolidated ordinary profit increased 61.7% from the same period last year, reaching 0.57 billion yen. The operating profit margin rose from 15.4% in the same period last year to 15.7%.

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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
Dec - Aug, 2022 16,040 3,430 2,925 2,657 189.5 76.2 Oct 6, 2023 J-GAAP
Dec - Aug, 2023 7,909 1,149 735 502 35.8 33.5 Oct 8, 2024 J-GAAP
Dec - Aug, 2024 10,314 1,577 925 659 47.0 42.4 Oct 7, 2025 J-GAAP
YoY +30.4% +37.2% +25.9% +31.3% +31.4%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun - Nov, 2024 12,497 2,235 1,816 1,237 88.3 34 Jan 10, 2025 J-GAAP
Jun - Nov, 2025 Guidance 12,573 2,718 1,834 1,147 81.8 35 Jul 8, 2025 J-GAAP
YoY +0.6% +21.6% +1.0% -7.3% -7.3%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Nov, 2023 22,268 4,461 3,837 3,186 227.3 32 Jan 12, 2024 J-GAAP
Nov, 2024 16,865 2,838 2,193 1,416 101.0 67 Jan 10, 2025 J-GAAP
Nov, 2025 Guidance 17,950 3,520 2,180 1,370 97.7 35 Jan 10, 2025 J-GAAP
YoY +6.4% +24.0% -0.6% -3.2% -3.3%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jun - Aug, 2024 3,541 546 358 323 23.0 15.4 Oct 8, 2024 J-GAAP
Sep - Nov, 2024 8,956 1,689 1,458 914 65.2 18.9 Jan 10, 2025 J-GAAP
Dec - Feb, 2024 2,344 309 85 68 4.9 13.2 Apr 8, 2025 J-GAAP
Mar - May, 2025 3,033 493 261 155 11.1 16.3 Jul 8, 2025 J-GAAP
Jun - Aug, 2025 4,937 775 579 436 31.1 15.7 Oct 7, 2025 J-GAAP
YoY +39.4% +41.9% +61.7% +35.0% +35.1%

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