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C.S. LUMBER, Ordinary Profit Forecast for the Fiscal Year Revised Downward to an Unexpected 35% Decrease
7808 C.S. LUMBER CO., INC 【J-GAAP】
Earnings ReportC.S. LUMBER CO., INC <7808> [TSE Std] announced its financial results after the market closed on January 14th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending May 2026 (June to November) dropped 37.0% from the same period last year to 0.51 billion yen, resulting in a decrease in profits compared to the previous forecast of a 1.7% increase.
In addition, the full-year forecast for consolidated ordinary profit has decreased 35.3%, from the previous forecast of 1.70 billion yen to 1.10 billion yen (compared to 1.68 billion yen in the previous period). This changes the outlook from an anticipated profit increase to a projection of a 34.5% decrease in profit.
Based on the first-half performance announced by the company and the full-year plan, our calculation indicates that the consolidated ordinary profit for the December to May period (second half) is expected to drop 32.2% from the same period last year to 0.58 billion yen.
In the most recent three-month period, from September to November (2Q), the consolidated ordinary profit dropped to 0.27 billion yen, a 47.0% decrease compared to the same period last year. The operating profit margin drastically worsened from 9.6% in the same period last year to 6.0%.
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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 | 10,866 | 1,292 | 1,251 | 855 | 462.4 | 60.1 | Jan 15, 2024 | J-GAAP |
| Jun - Nov, 2024 | 9,852 | 859 | 816 | 567 | 306.7 | 48.6 | Jan 14, 2025 | J-GAAP |
| Jun - Nov, 2025 | 10,096 | 580 | 514 | 383 | 207.3 | 46.7 | Jan 14, 2026 | J-GAAP |
| YoY | +2.5% | -32.5% | -37.0% | -32.5% | -32.4% |
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 | 10,940 | 870 | 830 | 580 | 313.6 | 0 | Jul 15, 2025 | J-GAAP |
| Jun - Nov, 2025 Results | 10,096 | 580 | 514 | 383 | 207.3 | 0 | Jan 14, 2026 | J-GAAP |
| Revision Rate | -7.7% | -33.3% | -38.1% | -34.0% | -33.9% |
Guidance Update
Full Year Update
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| May, 2026 Prev | 22,100 | 1,800 | 1,700 | 1,190 | 643.3 | 80 | Jul 15, 2025 | J-GAAP |
| May, 2026 New | 22,100 | 1,200 | 1,100 | 800 | 432.5 | 80 | Jan 14, 2026 | J-GAAP |
| Revision Rate | 0.0% | -33.3% | -35.3% | -32.8% | -32.8% |
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 | 10,821 | 915 | 864 | 590 | 319.2 | 80 | Jul 15, 2025 | J-GAAP |
| Dec - May, 2025 Guidance | 12,004 | 620 | 586 | 417 | 225.4 | 80 | Jan 14, 2026 | J-GAAP |
| YoY | +10.9% | -32.2% | -32.2% | -29.3% | -29.4% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| May, 2024 | 21,132 | 2,174 | 2,082 | 1,435 | 776.1 | 80 | Jul 16, 2024 | J-GAAP |
| May, 2025 | 20,673 | 1,774 | 1,680 | 1,157 | 626.0 | 80 | Jul 15, 2025 | J-GAAP |
| May, 2026 Guidance | 22,100 | 1,200 | 1,100 | 800 | 432.5 | 80 | Jan 14, 2026 | J-GAAP |
| YoY | +6.9% | -32.4% | -34.5% | -30.9% | -30.9% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Sep - Nov, 2024 | 5,425 | 523 | 523 | 369 | 199.6 | 9.6 | Jan 14, 2025 | J-GAAP |
| Dec - Feb, 2024 | 5,220 | 386 | 377 | 261 | 141.2 | 7.4 | Apr 14, 2025 | J-GAAP |
| Mar - May, 2025 | 5,601 | 529 | 487 | 329 | 178.0 | 9.4 | Jul 15, 2025 | J-GAAP |
| Jun - Aug, 2025 | 4,777 | 262 | 237 | 201 | 108.9 | 5.5 | Oct 15, 2025 | J-GAAP |
| Sep - Nov, 2025 | 5,319 | 318 | 277 | 182 | 98.5 | 6.0 | Jan 14, 2026 | J-GAAP |
| YoY | -2.0% | -39.2% | -47.0% | -50.7% | -50.7% |
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