kabutan

ISB, Ordinary Profit Forecast for the Fiscal Year Revised Upward by 20%, Dividend Revised Upward by 1 Yen

Thu Aug 7, 2025 3:30 pm JST Earnings

9702 ISB CORPORATION 【J-GAAP】

Earnings Report

ISB CORPORATION <9702> [TSE Prime] announced its financial results after the market closed on August 7th (15:30). The consolidated ordinary profit for the cumulative second quarter of the fiscal year ending December 2025 (January to June) decreased 9.5% from the same period last year to 1.42 billion yen.

However, the full-year forecast for consolidated ordinary profit has been revised upward 19.6%, from the previous forecast of 2.30 billion yen to 2.75 billion yen (compared to 2.89 billion yen in the previous period), and the declining rate is expected to decrease from 20.5% to 4.9%.

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 July to December period (second half) is expected to nearly flat at 1.33 billion yen, up 0.5% from the same period last year.

In light of the strong performance, the company has increased its planned year-end lump-sum dividend for the current fiscal year from the original plan of 54 yen to 55 yen (compared to 54 yen in the previous period).

In the most recent three-month period, from April to June (2Q), the consolidated ordinary profit dropped to 0.28 billion yen, a 35.7% decrease compared to the same period last year. The operating profit margin worsened from 5.3% in the same period last year to 3.1%.

Kabutan News

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 15,919 1,315 1,340 762 66.9 47.7 Jul 31, 2023 J-GAAP
Jan - Jun, 2024 16,673 1,537 1,569 1,120 98.0 54.3 Jul 30, 2024 J-GAAP
Jan - Jun, 2025 18,439 1,402 1,420 781 68.3 51.6 Aug 7, 2025 J-GAAP
YoY +10.6% -8.8% -9.5% -30.3% -30.3%

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 17,700 950 980 670 58.5 0 Feb 14, 2025 J-GAAP
Jan - Jun, 2025 Results 18,439 1,402 1,420 781 68.3 0 Aug 7, 2025 J-GAAP
Revision Rate +4.2% +47.6% +44.9% +16.6% +16.8%

Guidance Update

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2025 Prev 36,100 2,200 2,300 1,570 137.0 54 Feb 14, 2025 J-GAAP
Dec, 2025 New 36,900 2,660 2,750 1,690 147.4 55 Aug 7, 2025 J-GAAP
Revision Rate +2.2% +20.9% +19.6% +7.6% +7.6%

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 17,281 1,263 1,323 912 79.8 54 Feb 14, 2025 J-GAAP
Jul - Dec, 2025 Guidance 18,461 1,258 1,330 909 79.3 55 Aug 7, 2025 J-GAAP
YoY +6.8% -0.4% +0.5% -0.3% -0.6%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Dec, 2023 32,388 2,734 2,810 1,472 129.1 42 Feb 14, 2024 J-GAAP
Dec, 2024 33,954 2,800 2,892 2,032 177.8 54 Feb 14, 2025 J-GAAP
Dec, 2025 Guidance 36,900 2,660 2,750 1,690 147.4 55 Aug 7, 2025 J-GAAP
YoY +8.7% -5.0% -4.9% -16.8% -17.1%

Quarterly Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Operating Profit Margin Announce Accounting Standards
Apr - Jun, 2024 8,142 432 437 360 31.5 5.3 Jul 30, 2024 J-GAAP
Jul - Sep, 2024 8,365 616 623 430 37.6 7.4 Oct 30, 2024 J-GAAP
Oct - Dec, 2024 8,916 647 700 482 42.2 7.3 Feb 14, 2025 J-GAAP
Jan - Mar, 2025 9,712 1,131 1,139 726 63.5 11.6 May 8, 2025 J-GAAP
Apr - Jun, 2025 8,727 271 281 55 4.8 3.1 Aug 7, 2025 J-GAAP
YoY +7.2% -37.3% -35.7% -84.7% -84.7%

Related Articles