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BUSINESS BRAIN SHOWAOTA, Apr-Dec (Cumulative 3Q) Net Income Increases by 5%, Oct-Dec Net Income Decreases by 14%
9658 BUSINESS BRAIN SHOWAOTA INC. 【IFRS】
Earnings ReportBUSINESS BRAIN SHOWAOTA INC. <9658> [TSE Prime] announced its financial results (based on IFRS) after the market closed on February 12th (16:00). The consolidated net income for the cumulative third quarter of the fiscal year ending March 2026 (April to December) increased 5.0% from the same period last year, reaching 2.05 billion yen. Progress toward the full-year plan of 2.56 billion yen was 80.3%, also surpassing the five-year average of 78.0%.
Based on the cumulative third-quarter performance announced by the company and the unchanged full-year plan, our calculation indicates that the consolidated net income for the January to March period (4Q) is expected to decrease 1.2% from the same period last year to 0.50 billion yen.
In the most recent three-month period, from October to December (3Q), the consolidated net income decreased to 0.82 billion yen, a 14.5% decrease compared to the same period last year. The operating profit margin decreased from 10.0% in the same period last year to 8.9%.
Kabutan News
Actual Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Progress Rate vs. First Half | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Apr - Dec, 2023 | 25,072 | 19,968 | 19,816 | 13,467 | 1,166.6 | 96.3 | Jan 31, 2024 | IFRS |
| Apr - Dec, 2024 | 28,291 | 2,199 | 2,561 | 1,958 | 168.7 | 76.4 | Feb 13, 2025 | IFRS |
| Apr - Dec, 2025 | 31,106 | 2,445 | 3,111 | 2,055 | 189.9 | 78.4 | Feb 12, 2026 | IFRS |
| YoY | +10.0% | +11.2% | +21.5% | +5.0% | +12.6% |
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 | 20,740 | 1,696 | 1,962 | 1,477 | 128.3 | 41 | May 13, 2025 | IFRS |
| Oct - Mar, 2025 Guidance | 22,190 | 1,810 | 1,995 | 1,331 | 123.0 | 66.50 | Nov 10, 2025 | IFRS |
| YoY | +7.0% | +6.7% | +1.7% | -9.9% | -4.1% |
Current Period Guidance
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Adj. Dividend | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Mar, 2024 | 34,218 | 20,690 | 20,574 | 14,141 | 1,224.1 | 75 | May 8, 2024 | IFRS |
| Mar, 2025 | 38,804 | 2,872 | 3,352 | 2,469 | 214.5 | 78 | May 13, 2025 | IFRS |
| Mar, 2026 Guidance | 42,600 | 3,300 | 3,970 | 2,560 | 236.7 | 133 | Oct 31, 2025 | IFRS |
| YoY | +9.8% | +14.9% | +18.4% | +3.7% | +10.3% |
Quarterly Results
| Fiscal Year | Revenue | Operating Profit | Ordinary Profit | Net Profit | Adj. EPS | Operating Profit Margin | Announce | Accounting Standards |
|---|---|---|---|---|---|---|---|---|
| Oct - Dec, 2024 | 10,227 | 1,023 | 1,171 | 966 | 83.2 | 10.0 | Feb 13, 2025 | IFRS |
| Jan - Mar, 2025 | 10,513 | 673 | 791 | 511 | 44.4 | 6.4 | May 13, 2025 | IFRS |
| Apr - Jun, 2025 | 10,052 | 655 | 974 | 551 | 50.9 | 6.5 | Aug 13, 2025 | IFRS |
| Jul - Sep, 2025 | 10,358 | 835 | 1,001 | 678 | 62.7 | 8.1 | Nov 10, 2025 | IFRS |
| Oct - Dec, 2025 | 10,696 | 955 | 1,136 | 826 | 76.3 | 8.9 | Feb 12, 2026 | IFRS |
| YoY | +4.6% | -6.6% | -3.0% | -14.5% | -8.3% |
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