Abalance, Ordinary Profit Forecast for the Fiscal Year Revised Upward by 88%

Tue Jan 13, 2026 6:40 pm JST Earnings

3856 Abalance Corporation 【J-GAAP】

Earnings Report

Abalance Corporation <3856> [TSE Std] announced its financial results after the market closed on January 13th (18:40). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) was 6.09 billion yen.

In addition, the full-year forecast for consolidated ordinary profit has been revised upward 88.3%, from the previous forecast of 6.00 billion yen to 11.3 billion yen.

In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit surged 5.1 times that of the same period last year, reaching 1.91 billion yen. The operating profit margin drastically improved from 6.2% in the same period last year to 11.7%.

Note: Due to a change in the fiscal year ending March 2025 (9-month fiscal year), comparisons with the same period in the previous year are not provided since there is no corresponding period.

Kabutan News

Actual Performance and Financial Trends

Accumulated Results 2nd Quarter

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Progress Rate vs. First Half	Announce	Accounting Standards
Jul - Dec, 2023	108,543M	10,057M	10,507M	3,635M	209.8	42.2	Mar 14, 2024	J-GAAP
Changed Jul - Dec, 2024	45,613M	3,161M	3,289M	348M	19.6	88.0	Feb 14, 2025	J-GAAP
Apr - Sep, 2025	58,662M	6,274M	6,097M	2,807M	149.8	54.0	Jan 13, 2026	J-GAAP
YoY	－	－	－	－	－

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	ー	ー	ー	ー	－	3	Nov 12, 2025	J-GAAP
Apr - Sep, 2025 Results	58,662M	6,274M	6,097M	2,807M	149.8	3	Jan 13, 2026	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
Mar, 2026 Prev	95,000M	6,000M	6,000M	3,000M	158.3	－	May 15, 2025	J-GAAP
Mar, 2026 New	128,000M	11,500M	11,300M	4,700M	248.0	－	Jan 13, 2026	J-GAAP
Revision Rate	+34.7%	+91.7%	+88.3%	+56.7%	+56.7%

Current Period Guidance

Second Half Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Changed Jan - Mar, 2025	26,804M	441M	448M	603M	33.9	3	May 15, 2025	J-GAAP
Guidance Oct - Mar, 2025	69,338M	5,226M	5,203M	1,893M	99.9	－	Jan 13, 2026	J-GAAP
YoY	－	－	－	－	－

Current Period Guidance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Jun, 2024	208,972M	23,349M	24,894M	9,530M	547.8	8	Aug 14, 2024	J-GAAP
Changed Mar, 2025	72,417M	3,602M	3,737M	951M	53.5	3	May 15, 2025	J-GAAP
Guidance Mar, 2026	128,000M	11,500M	11,300M	4,700M	248.0	－	Jan 13, 2026	J-GAAP
YoY	－	－	－	－	－

Quarterly Results

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
Jul - Sep, 2024	21,655M	1,333M	375M	-578M	-32.5	6.2	Nov 14, 2024	J-GAAP
Oct - Dec, 2024	23,958M	1,828M	2,914M	926M	52.2	7.6	Feb 14, 2025	J-GAAP
Jan - Mar, 2025	26,804M	441M	448M	603M	33.9	1.6	May 15, 2025	J-GAAP
Apr - Jun, 2025	36,251M	3,642M	4,179M	1,172M	63.1	10.0	Aug 14, 2025	J-GAAP
Jul - Sep, 2025	22,411M	2,632M	1,918M	1,635M	87.2	11.7	Jan 13, 2026	J-GAAP
YoY	+3.5%	+97.4%	+411.5%	－	－