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Science Arts, Sep-May (Cumulative 3Q) Ordinary Profit Turns to Profit, Exceeds Full-Year Plan

Tue Jul 15, 2025 3:30 pm JST Earnings

4412 Science Arts, Inc. 【J-GAAP】

Earnings Report

Science Arts, Inc. <4412> [TSE Growth] announced its financial results after the market closed on July 15th (15:30). The ordinary profit/loss (non-consolidated) for the cumulative third quarter of the fiscal year ending August 2025 (September 2024 to May 2025) turned into a profit of 41 million yen (compared to a loss of 37 million yen in the same period last year). Progress toward the full-year plan of 28 million yen is 146.4%.

Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the ordinary profit/loss for the June to August period (4Q) is expected to turn into a loss of 13 million yen (compared to a profit of 3 million yen in the same period last year). However, if the fourth-quarter performance remains at the same level as the first three quarters, the full-year plan may be increased.

In the most recent three-month period, from March to May (3Q), the ordinary profit/loss turned to a profit of 24 million yen (compared to a loss of 21 million yen in the same period last year). The operating profit/loss margin drastically improved from -6.3% in the same period last year to 5.8%.

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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
Sep - May, 2022 552 -31 -31 -36 -5.5 Jul 14, 2023 J-GAAP
Sep - May, 2023 878 -35 -37 -36 -5.6 Jul 12, 2024 J-GAAP
Sep - May, 2024 1,160 57 41 34 4.4 146.4 Jul 15, 2025 J-GAAP
YoY +32.1%

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 625 -16 -18 -15 -2.3 0 Oct 15, 2024 J-GAAP
Mar - Aug, 2025 Guidance 837 12 11 6 0.7 0 Apr 14, 2025 J-GAAP
YoY +33.9%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Aug, 2023 771 -67 -67 -81 -12.4 0 Oct 13, 2023 J-GAAP
Aug, 2024 1,184 -31 -34 -31 -4.8 0 Oct 15, 2024 J-GAAP
Aug, 2025 Guidance 1,566 44 28 20 2.5 0 Apr 14, 2025 J-GAAP
YoY +32.3%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Mar - May, 2024 319 -20 -21 -20 -3.1 -6.3 Jul 12, 2024 J-GAAP
Jun - Aug, 2024 306 4 3 5 0.8 1.3 Oct 15, 2024 J-GAAP
Sep - Nov, 2024 340 8 -6 -5 -0.8 2.4 Jan 14, 2025 J-GAAP
Dec - Feb, 2024 389 24 23 19 2.7 6.2 Apr 14, 2025 J-GAAP
Mar - May, 2025 431 25 24 20 2.6 5.8 Jul 15, 2025 J-GAAP
YoY +35.1%

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