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ART VIVANT, Jul-Sep (2Q) Ordinary Profit Increases by 57%, Dividend Policy Shifts from No Dividend to Implementing a 60 Yen Dividend

Wed Nov 12, 2025 3:00 pm JST Earnings

7523 ART VIVANT CO.,LTD. 【J-GAAP】

Earnings Report

ART VIVANT CO.,LTD. <7523> [TSE Std] announced its financial results in the afternoon session on November 12th (15:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending March 2026 (April to September) increased 16.1% from the same period last year, reaching 1.45 billion yen, resulting in an increase in profits compared to the previous forecast of a 20.4% decrease.

Progress toward the full-year plan of 2.05 billion yen was 71.2%, also surpassing the five-year average of 54.0%.

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 drop 41.5% from the same period last year to 0.59 billion yen.

At the same time, the company, which had previously planned no dividend for the current fiscal year, has decided to implement a annual dividend of 60 yen (compared to 100 yen in the prior term).

In the most recent three-month period, from July to September (2Q), the consolidated ordinary profit increased 56.7% from the same period last year, reaching 0.90 billion yen. The operating profit margin rose from 24.6% in the same period last year to 28.4%.

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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
Apr - Sep, 2023 5,776 1,453 1,774 1,168 107.0 60.8 Nov 10, 2023 J-GAAP
Apr - Sep, 2024 5,426 1,186 1,257 835 81.5 55.4 Nov 13, 2024 J-GAAP
Apr - Sep, 2025 5,553 1,455 1,459 913 100.3 71.2 Nov 12, 2025 J-GAAP
YoY +2.3% +22.7% +16.1% +9.3% +23.1%

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 5,400 1,000 1,000 600 65.9 0 Aug 29, 2025 J-GAAP
Apr - Sep, 2025 Results 5,553 1,455 1,459 913 100.3 30 Nov 12, 2025 J-GAAP
Revision Rate +2.8% +45.5% +45.9% +52.2% +52.2%

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev 11,000 2,100 2,050 1,200 131.1 0 Aug 29, 2025 J-GAAP
Mar, 2026 New 11,000 2,100 2,050 1,200 131.1 60 Nov 12, 2025 J-GAAP
Revision Rate 0.0% 0.0% 0.0% 0.0% 0.0%

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 5,305 927 1,010 431 44.5 70 May 15, 2025 J-GAAP
Oct - Mar, 2025 Guidance 5,447 645 591 287 31.4 30 Nov 12, 2025 J-GAAP
YoY +2.7% -30.4% -41.5% -33.4% -29.5%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 11,006 2,364 2,919 1,766 163.9 60 May 15, 2024 J-GAAP
Mar, 2025 10,731 2,113 2,267 1,266 130.6 100 May 15, 2025 J-GAAP
Mar, 2026 Guidance 11,000 2,100 2,050 1,200 131.1 60 Nov 12, 2025 J-GAAP
YoY +2.5% -0.6% -9.6% -5.2% +0.4%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Jul - Sep, 2024 2,671 657 578 358 34.9 24.6 Nov 13, 2024 J-GAAP
Oct - Dec, 2024 2,668 735 951 634 64.1 27.5 Feb 12, 2025 J-GAAP
Jan - Mar, 2025 2,637 192 59 -203 -20.9 7.3 May 15, 2025 J-GAAP
Apr - Jun, 2025 2,526 594 553 406 44.6 23.5 Aug 8, 2025 J-GAAP
Jul - Sep, 2025 3,027 861 906 507 55.7 28.4 Nov 12, 2025 J-GAAP
YoY +13.3% +31.1% +56.7% +41.6% +59.4%

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