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SIGMA KOKI , First Half Ordinary Profit Decreases by 1%
7713 SIGMA KOKI CO.,LTD. 【J-GAAP】
Earnings ReportSIGMA KOKI CO.,LTD. <7713> [TSE Std] announced its financial results in the afternoon session on January 9th (15:00). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending May 2026 (June to November) was 0.58 billion yen, a 0.5% decrease compared to the same period last year. Progress toward the full-year plan of 1.32 billion yen was 44.6%, also falling below the five-year average of 49.1%.
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 December to May period (second half) is expected to grow 8.0% from the same period last year, reaching 0.73 billion yen.
In the most recent three-month period, from September to November (2Q), the consolidated ordinary profit grew 9.9% from the same period last year, reaching 0.40 billion yen. The operating profit margin rose from 11.8% in the same period last year to 12.7%.
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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 |
|---|---|---|---|---|---|---|---|---|
| Jun - Nov, 2023 | 5,702 | 652 | 741 | 512 | 72.3 | 54.9 | Jan 11, 2024 | J-GAAP |
| Jun - Nov, 2024 | 5,550 | 553 | 592 | 404 | 57.1 | 46.7 | Jan 10, 2025 | J-GAAP |
| Jun - Nov, 2025 | 5,441 | 526 | 589 | 382 | 54.1 | 44.6 | Jan 9, 2026 | J-GAAP |
| YoY | -2.0% | -4.9% | -0.5% | -5.4% | -5.3% |
First Half Results vs. Previous Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Jun - Nov, 2025 Guidance | 5,570 | 475 | 505 | 315 | 44.5 | 21 | Jul 11, 2025 | J-GAAP |
| Jun - Nov, 2025 Results | 5,441 | 526 | 589 | 382 | 54.1 | 21 | Jan 9, 2026 | J-GAAP |
| Revision Rate | -2.3% | +10.7% | +16.6% | +21.3% | +21.5% |
Current Period Guidance
Second Half Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Dec - May, 2024 | 6,030 | 578 | 677 | 582 | 82.2 | 21 | Jul 11, 2025 | J-GAAP |
| Dec - May, 2025 Guidance | 6,254 | 694 | 731 | 503 | 71.0 | 21 | Jan 9, 2026 | J-GAAP |
| YoY | +3.7% | +20.1% | +8.0% | -13.6% | -13.6% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| May, 2024 | 11,213 | 1,178 | 1,349 | 687 | 97.0 | 42 | Jul 11, 2024 | J-GAAP |
| May, 2025 | 11,580 | 1,131 | 1,269 | 986 | 139.2 | 42 | Jul 11, 2025 | J-GAAP |
| May, 2026 Guidance | 11,695 | 1,220 | 1,320 | 885 | 125.0 | 42 | Jul 11, 2025 | J-GAAP |
| YoY | +1.0% | +7.9% | +4.0% | -10.2% | -10.2% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep - Nov, 2024 | 2,896 | 341 | 364 | 259 | 36.6 | 11.8 | Jan 10, 2025 | J-GAAP |
| Dec - Feb, 2024 | 3,148 | 321 | 344 | 244 | 34.5 | 10.2 | Apr 10, 2025 | J-GAAP |
| Mar - May, 2025 | 2,882 | 257 | 333 | 338 | 47.7 | 8.9 | Jul 11, 2025 | J-GAAP |
| Jun - Aug, 2025 | 2,505 | 152 | 189 | 108 | 15.3 | 6.1 | Oct 9, 2025 | J-GAAP |
| Sep - Nov, 2025 | 2,936 | 374 | 400 | 274 | 38.8 | 12.7 | Jan 9, 2026 | J-GAAP |
| YoY | +1.4% | +9.7% | +9.9% | +5.8% | +6.0% |
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