WHY HOW DO COMPANY, Returning to Profitability This Year

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Mon Apr 14, 2025 3:30 pm JST Earnings

3823 THE WHY HOW DO COMPANY, Inc. 【J-GAAP】

Earnings Report

THE WHY HOW DO COMPANY, Inc. <3823> [TSE Std] announced its financial results after the market closed on April 14th (15:30). The consolidated ordinary loss for the cumulative second quarter of the fiscal year ending August 2025 (September 2024 to February 2025) was a reduced loss of 26 million yen (compared to a loss of 123 million yen in the same period last year).

In addition, the full-year forecast, which was not disclosed, indicated that consolidated ordinary profit/loss turn into a profit of 51 million yen (compared to a loss of 290 million yen in the previous period).

Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated ordinary profit/loss for the March to August period (2H) is expected to turn into a profit of 77 million yen (compared to a loss of 167 million yen in the same period last year).

In the most recent three-month period, from December to February (2Q), the consolidated ordinary loss improved to a deficit of 25 million yen (compared to a loss of 57 million yen in the same period last year). The operating profit/loss margin drastically improved from -34.4% in the same period last year to -2.2%.

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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
Sep - Feb, 2022	515	-65	-107	-126	-3.6	ー	Apr 14, 2023	J-GAAP
Sep - Feb, 2023	380	-125	-123	-175	-4.5	ー	Apr 15, 2024	J-GAAP
Sep - Feb, 2024	809	18	-26	-69	-0.8	ー	Apr 14, 2025	J-GAAP
YoY	+112.9%	－	+78.9%	+60.6%	+81.9%

First Half Results vs. Previous Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Sep - Feb, 2024 Guidance	ー	ー	ー	ー	－	0	Oct 18, 2024	J-GAAP
Sep - Feb, 2024 Results	809	18	-26	-69	-0.8	0	Apr 14, 2025	J-GAAP
Revision Rate	－	－	－	－	－

Guidance Update

Full Year Update

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Aug, 2025 Prev	ー	ー	ー	ー	－	0	Oct 18, 2024	J-GAAP
Aug, 2025 New	1,772	129	51	5	0.1	0	Apr 14, 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
Mar - Aug, 2024	367	-122	-167	-786	-14.4	0	Oct 18, 2024	J-GAAP
Mar - Aug, 2025 Guidance	963	111	77	74	0.7	0	Apr 14, 2025	J-GAAP
YoY	+162.4%	－	－	－	－

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Aug, 2023	941	-243	-296	-347	-10.0	0	Oct 16, 2023	J-GAAP
Aug, 2024	747	-247	-290	-961	-17.6	0	Oct 18, 2024	J-GAAP
Aug, 2025 Guidance	1,772	129	51	5	0.1	0	Apr 14, 2025	J-GAAP
YoY	+137.2%	－	－	－	－

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Dec - Feb, 2023	195	-67	-57	-112	-2.9	-34.4	Apr 15, 2024	J-GAAP
Mar - May, 2024	158	-99	-102	-145	-3.0	-62.7	Jul 16, 2024	J-GAAP
Jun - Aug, 2024	209	-23	-65	-641	-11.7	-11.0	Oct 18, 2024	J-GAAP
Sep - Nov, 2024	406	27	-1	-41	-0.5	6.7	Jan 14, 2025	J-GAAP
Dec - Feb, 2024	403	-9	-25	-28	-0.3	-2.2	Apr 14, 2025	J-GAAP
YoY	+106.7%	+86.6%	+56.1%	+75.0%	+88.7%