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eBASE, First Half Ordinary Profit Decreases by 23%
3835 eBASE Co.,Ltd. 【J-GAAP】
Earnings ReporteBASE Co.,Ltd. <3835> [TSE Prime] announced its financial results after the market closed on October 31st (16:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) decreased 22.8% from the same period last year to 0.56 billion yen. Progress toward the full-year plan of 1.35 billion yen was 42.0%, which was higher than the five-year average of 36.2%.
Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated ordinary profit for the October to March period (second half) is expected to decrease 26.3% from the same period last year to 0.78 billion yen.
In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit decreased to 0.41 billion yen, a 24.2% decrease compared to the same period last year. The operating profit margin decreased from 36.3% in the same period last year to 29.6%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2023 | 2,371 | 628 | 636 | 434 | 9.5 | 38.3 | Oct 31, 2023 | J-GAAP |
| Apr - Sep, 2024 | 2,530 | 701 | 734 | 487 | 10.8 | 40.8 | Oct 31, 2024 | J-GAAP |
| Apr - Sep, 2025 | 2,437 | 550 | 567 | 386 | 8.6 | 42.0 | Oct 31, 2025 | J-GAAP |
| YoY | -3.7% | -21.5% | -22.8% | -20.7% | -19.9% |
First Half Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2025 Guidance | 2,413 | 541 | 558 | 380 | 8.5 | 0 | Oct 14, 2025 | J-GAAP |
| Apr - Sep, 2025 Results | 2,437 | 550 | 567 | 386 | 8.6 | 0 | Oct 31, 2025 | J-GAAP |
| Revision Rate | +1.0% | +1.7% | +1.6% | +1.6% | +1.8% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Mar, 2024 | 2,939 | 1,030 | 1,063 | 763 | 16.9 | 13.90 | May 15, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 2,563 | 776 | 783 | 535 | 12.0 | 15.20 | Oct 31, 2025 | J-GAAP |
| YoY | -12.8% | -24.7% | -26.3% | -29.9% | -28.8% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 5,192 | 1,651 | 1,662 | 1,144 | 25.0 | 10.10 | May 15, 2024 | J-GAAP |
| Mar, 2025 | 5,469 | 1,731 | 1,797 | 1,250 | 27.7 | 13.90 | May 15, 2025 | J-GAAP |
| Mar, 2026 Guidance | 5,000 | 1,326 | 1,350 | 921 | 20.7 | 15.20 | Oct 14, 2025 | J-GAAP |
| YoY | -8.6% | -23.4% | -24.9% | -26.3% | -25.2% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 1,467 | 532 | 550 | 364 | 8.0 | 36.3 | Oct 31, 2024 | J-GAAP |
| Oct - Dec, 2024 | 1,166 | 239 | 241 | 163 | 3.6 | 20.5 | Jan 31, 2025 | J-GAAP |
| Jan - Mar, 2025 | 1,773 | 791 | 822 | 600 | 13.3 | 44.6 | May 15, 2025 | J-GAAP |
| Apr - Jun, 2025 | 1,074 | 147 | 150 | 100 | 2.2 | 13.7 | Jul 31, 2025 | J-GAAP |
| Jul - Sep, 2025 | 1,363 | 403 | 417 | 286 | 6.4 | 29.6 | Oct 31, 2025 | J-GAAP |
| YoY | -7.1% | -24.2% | -24.2% | -21.4% | -20.5% |
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