BRANU Inc.(460A) Financial Results

Current Period Guidance

Annual

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Oct, 2022 Changed ＊	489	ー	-58	-83	-20.9	0	ー	J-GAAP
Oct, 2023 ＊	1,146	51	48	47	12.0	0	ー	J-GAAP
Oct, 2024 ＊	1,412	100	96	65	16.4	0	ー	J-GAAP
Oct, 2025 ＊	2,122	331	328	241	60.5	0	Dec 12, 2025	J-GAAP
Oct, 2026 Guidance	2,800	395	378	261	58.0	0	Dec 12, 2025	J-GAAP
YoY	+32.0%	+19.3%	+15.2%	+8.3%	-4.1%

Guidance History

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards
Oct, 2025	Dec 1, 2025	2,121	331	328	237	0*	J-GAAP
Results	Dec 12, 2025	2,122	331	328	241	0*	J-GAAP
Oct, 2026	Dec 12, 2025	2,800	395	378	261	0	J-GAAP

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
Mar, 2020	760	－	Available in future release
Mar, 2021	821	+8.0
Mar, 2022	911	+11.0
Oct, 2022 Changed	489	－
Oct, 2023	1,146	+134.4
Oct, 2024	1,412	+23.2
Oct, 2025	2,122	+50.3
Oct, 2026 Guidance	2,800	+32.0	395	+19.3	378	+15.2	58.0	-4.1

Profitability

Fiscal Year	Revenue	Operating Profit	Operating Profit Margin	ROE	ROA	Total Asset Turnover Ratio	Adj. EPS
Oct, 2024 ＊	1,412	100	7.08	46.76	7.50	1.63	16.4
Oct, 2025 ＊	2,122	331	15.6	82.25	22.74	2.00	60.5
Oct, 2026 Guidance	2,800	395	14.1	63.04	21.41	2.30	58.0

All-Time High

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	2,122	331	328	241	60.5
Fiscal Year	Oct, 2025	Oct, 2025	Oct, 2025	Oct, 2025	Oct, 2025

First Half

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Nov - Apr, 2024	924	108	107	76	19.0	0	ー	J-GAAP
Nov - Apr, 2025 Guidance	ー	ー	ー	ー	－	0	Dec 12, 2025	J-GAAP
YoY	－	－	－	－	－

Guidance History

Revision Direction	Revision Date	Revenue	Operating Profit	Ordinary Profit	Net Profit	Revised Dividend	Accounting Standards

Cash Flow

Annual

Fiscal Year	Operating Profit	Fee Cash Flow	Operating Cash Flow	Investing Cash Flow	Financial Cash Flow	Cash & Equivalents	Cash Ratio	Accounting Standards
Oct, 2023	51	88	93	-5	-45	662	79.47	J-GAAP
Oct, 2024	100	97	104	-7	-43	716	79.47	J-GAAP
Oct, 2025	331	108	246	-138	-38	786	64.48	J-GAAP

Actual Performance and Financial Trends

Historical Performance

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Adj. Dividend	Announce	Accounting Standards
Oct, 2023	1,146	51	48	47	12.0	0	ー	J-GAAP
Oct, 2024	1,412	100	96	65	16.4	0	ー	J-GAAP
Oct, 2025	2,122	331	328	241	60.5	0	Dec 12, 2025	J-GAAP
YoY	+50.3%	+231.0%	+241.7%	+270.8%	+269.5%

Quarterly Results

Result

Fiscal Year	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS	Operating Profit Margin	Announce	Accounting Standards
May - Jul, 2025	562	84	83	58	14.6	14.9	ー	J-GAAP
Aug - Oct, 2025	636	139	138	107	26.9	21.9	Dec 12, 2025	J-GAAP
YoY	－	－	－	－	－

Growth Rate

Fiscal Year	Revenue	YoY	Operating Profit	YoY	Ordinary Profit	YoY	Adj. EPS	YoY
May - Jul, 2025	562	－	Available in future release
Aug - Oct, 2025	636	－	139	－	138	－	26.9	－

All-Time High Quarterly Results

	Revenue	Operating Profit	Ordinary Profit	Net Profit	Adj. EPS
Record	636	139	138	107	26.9
Fiscal Year	Oct, 2025	Oct, 2025	Oct, 2025	Oct, 2025	Oct, 2025

Key Balance Sheet Figures

Fiscal Year	BPS	Equity Ratio	Total Asset	Equity	Retained Earnings	Interest-Bearing Debt Ratio	Announce	Accounting Standards
Oct, 2023	2,665.00	12.7	833	106	ー	ー	ー	J-GAAP
Oct, 2024	4,302.00	19.1	901	172	101	2.86	ー	J-GAAP
Oct, 2025	103.51	34.0	1,219	414	343	1.09	Dec 12, 2025	J-GAAP