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Scala, First Half Net Income Turns to Profit, Exceeds Full-Year Plan

Fri Feb 14, 2025 5:00 pm JST Earnings

4845 Scala, Inc. 【IFRS】

Earnings Report

Scala, Inc. <4845> [TSE Prime] announced its financial results (based on IFRS) after the market closed on February 14th (17:00). The consolidated net income/loss for the cumulative second quarter of the fiscal year ending June 2025 (July to December) turned into a profit of 0.35 billion yen (compared to a loss of 0.24 billion yen in the same period last year). The progress rate toward the full-year plan of 0.34 billion yen is 103.8%.

Based on the first-half performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net loss for the January to June period (2H) is expected to further decrease loss of 0.01 billion yen (compared to a loss of 2.64 billion yen in the same period last year).

In the most recent three-month period, from October to December (2Q), the consolidated net income/loss turned to a profit of 0.39 billion yen (compared to a loss of 0.14 billion yen in the same period last year). The operating profit/loss margin drastically improved from -4.4% in the same period last year to 11.6%.

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Actual Results

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, 2022 6,336 136 116 90 5.2 31.0 Feb 14, 2023 IFRS
Jul - Dec, 2023 4,622 -162 -176 -246 -14.2 ー Feb 14, 2024 IFRS
Jul - Dec, 2024 4,803 264 253 353 20.4 46.9 Feb 14, 2025 IFRS
YoY +3.9% － － － －

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jul - Dec, 2024 Guidance ー ー ー ー － 8 Aug 14, 2024 IFRS
Jul - Dec, 2024 Results 4,803 264 253 353 20.4 8 Feb 14, 2025 IFRS
Revision Rate － － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2024 3,571 -1,286 -1,290 -2,641 -152.3 18.75 Aug 14, 2024 IFRS
Jan - Jun, 2025 Guidance 5,297 286 287 -13 -0.8 8 Feb 14, 2025 IFRS
YoY +48.3% － － +99.5% +99.5%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jun, 2023 11,838 397 374 -218 -12.6 37 Aug 14, 2023 IFRS
Jun, 2024 8,193 -1,448 -1,466 -2,887 -166.5 37.50 Aug 14, 2024 IFRS
Jun, 2025 Guidance 10,100 550 540 340 19.6 16 Aug 14, 2024 IFRS
YoY +23.3% － － － －

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Oct - Dec, 2023 2,296 -100 -102 -142 -8.2 -4.4 Feb 14, 2024 IFRS
Jan - Mar, 2024 2,496 -585 -596 -1,381 -79.7 -23.4 May 15, 2024 IFRS
Apr - Jun, 2024 1,075 -701 -694 -1,260 -72.7 -65.2 Aug 14, 2024 IFRS
Jul - Sep, 2024 1,848 30 19 -43 -2.5 1.6 Nov 14, 2024 IFRS
Oct - Dec, 2024 2,955 234 234 396 22.9 7.9 Feb 14, 2025 IFRS
YoY +28.7% － － － －

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