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F&M, First Half Ordinary Profit Increases by 50%, Jul-Sep Ordinary Profit Increases by 2.3 times
4771 F&M CO.,LTD. 【J-GAAP】
Earnings ReportF&M CO.,LTD. <4771> [TSE Std] announced its financial results in the afternoon session on October 31st (15:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) expanded 0.95 billion yen, an increase 50.2% compared to the same period last year. However, Progress toward the full-year plan of 3.15 billion yen was 30.3%, also falling below the five-year average of 34.5%.
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 grow 4.6% from the same period last year, reaching 2.19 billion yen.
In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit surged 2.3 times that of the same period last year, reaching 0.51 billion yen. The operating profit margin significantly improved from 6.2% in the same period last year to 10.6%.
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Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Sep, 2023 | 6,755 | 938 | 947 | 634 | 43.5 | 44.2 | Oct 31, 2023 | J-GAAP |
| Apr - Sep, 2024 | 7,133 | 625 | 638 | 404 | 27.7 | 23.3 | Oct 31, 2024 | J-GAAP |
| Apr - Sep, 2025 | 8,956 | 937 | 958 | 647 | 43.8 | 30.3 | Oct 31, 2025 | J-GAAP |
| YoY | +25.6% | +49.9% | +50.2% | +60.1% | +58.0% |
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 | 8,956 | 937 | 958 | 647 | 43.7 | 21 | Oct 30, 2025 | J-GAAP |
| Apr - Sep, 2025 Results | 8,956 | 937 | 958 | 647 | 43.8 | 21 | Oct 31, 2025 | J-GAAP |
| Revision Rate | 0.0% | 0.0% | 0.0% | 0.0% | +0.1% |
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 | 9,933 | 2,091 | 2,103 | 1,410 | 95.9 | 20 | May 14, 2025 | J-GAAP |
| Oct - Mar, 2025 Guidance | 11,911 | 2,195 | 2,199 | 1,441 | 97.4 | 21 | Oct 30, 2025 | J-GAAP |
| YoY | +19.9% | +5.0% | +4.6% | +2.2% | +1.6% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 14,861 | 2,128 | 2,143 | 1,609 | 110.3 | 38 | May 14, 2024 | J-GAAP |
| Mar, 2025 | 17,066 | 2,716 | 2,741 | 1,814 | 123.4 | 40 | May 14, 2025 | J-GAAP |
| Mar, 2026 Guidance | 20,867 | 3,132 | 3,157 | 2,088 | 141.2 | 42 | May 14, 2025 | J-GAAP |
| YoY | +22.3% | +15.3% | +15.2% | +15.1% | +14.4% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jul - Sep, 2024 | 3,496 | 217 | 223 | 160 | 11.0 | 6.2 | Oct 31, 2024 | J-GAAP |
| Oct - Dec, 2024 | 5,193 | 1,238 | 1,244 | 833 | 56.8 | 23.8 | Jan 31, 2025 | J-GAAP |
| Jan - Mar, 2025 | 4,740 | 853 | 859 | 577 | 39.3 | 18.0 | May 14, 2025 | J-GAAP |
| Apr - Jun, 2025 | 4,224 | 437 | 447 | 278 | 18.8 | 10.3 | Jul 31, 2025 | J-GAAP |
| Jul - Sep, 2025 | 4,732 | 500 | 511 | 369 | 25.0 | 10.6 | Oct 31, 2025 | J-GAAP |
| YoY | +35.4% | +130.4% | +129.1% | +130.6% | +127.6% |
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