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ACSL, First Half Net Income Loss Narrows, Apr-Jun Net Income Loss Narrows

Thu Aug 14, 2025 3:30 pm JST Earnings

6232 ACSL Ltd. 【J-GAAP】

Earnings Report

ACSL Ltd. <6232> [TSE Growth] announced its financial results after the market closed on August 14th (15:30). The consolidated net loss for the cumulative second quarter of the fiscal year ending December 2025 (January to June) was a reduced loss of 0.27 billion yen (compared to a loss of 1.01 billion yen in the same period last year).

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 July to December period (second half) is expected to expand to a loss of 1.52 billion yen (compared to a loss of 1.36 billion yen in the same period last year).

In the most recent three-month period, from April to June (2Q), the consolidated net loss improved to a deficit of 0.25 billion yen (compared to a loss of 0.35 billion yen in the same period last year). However, the operating profit/loss margin drastically worsened from -24.5% in the same period last year to -187.3%.

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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
Jan - Jun, 2023 524 -880 -923 -935 -73.7 ー Aug 10, 2023 J-GAAP
Jan - Jun, 2024 2,050 -1,026 -963 -1,010 -68.6 ー Aug 13, 2024 J-GAAP
Jan - Jun, 2025 975 -754 -45 -271 -17.8 ー Aug 14, 2025 J-GAAP
YoY -52.4% +26.5% +95.3% +73.2% +74.1%

First Half Results vs. Previous Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jan - Jun, 2025 Guidance ー ー ー ー － 0 Feb 13, 2025 J-GAAP
Jan - Jun, 2025 Results 975 -754 -45 -271 -17.8 0 Aug 14, 2025 J-GAAP
Revision Rate － － － － －

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Jul - Dec, 2024 605 -1,267 -1,225 -1,361 -91.8 0 Feb 13, 2025 J-GAAP
Jul - Dec, 2025 Guidance 2,175 -1,616 -1,355 -1,529 -86.4 0 Aug 14, 2025 J-GAAP
YoY +259.5% -27.5% -10.6% -12.3% +5.9%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2023 896 -2,071 -2,102 -2,543 -197.1 0 Feb 14, 2024 J-GAAP
Dec, 2024 2,655 -2,293 -2,188 -2,371 -159.9 0 Feb 13, 2025 J-GAAP
Dec, 2025 Guidance 3,150 -2,370 -1,400 -1,800 -101.7 0 Aug 6, 2025 J-GAAP
YoY +18.6% -3.4% +36.0% +24.1% +36.4%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Apr - Jun, 2024 1,762 -432 -374 -354 -24.1 -24.5 Aug 13, 2024 J-GAAP
Jul - Sep, 2024 78 -497 -626 -646 -43.7 -637.2 Nov 13, 2024 J-GAAP
Oct - Dec, 2024 527 -770 -599 -715 -48.2 -146.1 Feb 13, 2025 J-GAAP
Jan - Mar, 2025 700 -239 -16 -16 -1.1 -34.1 May 14, 2025 J-GAAP
Apr - Jun, 2025 275 -515 -29 -255 -16.7 -187.3 Aug 14, 2025 J-GAAP
YoY -84.4% -19.2% +92.2% +28.0% +30.4%

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