OPTiM (3694) Q3 2025 earnings summary

Executive summary

• Achieved steady business progress toward record-high net sales and operating profit for the 25th consecutive year, despite temporary decreases in sales and profits in the first three quarters due to timing of revenue recognition.

• Net sales for the nine months ended December 31, 2024, were ¥6,835 million, down 3.1% year-over-year; operating profit was ¥1,094 million, down 17.3%; ordinary profit was ¥938 million, down 21.9%; profit attributable to owners was ¥538 million, down 24.0%.

• Aggressive growth investments continue, especially in stock-type sales, generative AI, and new technology development.

Financial highlights

• FY03/2025 Q3 net sales: ¥6.83 billion, 96.9% of prior year; operating profit: ¥1.09 billion, 82.7% of prior year; ordinary profit: ¥930 million, 78.1% of prior year; net profit: ¥540 million, 76.0% of prior year.

• Gross profit for the nine months was ¥3,476 million, down from ¥3,543 million year-over-year.

• SG&A expenses increased to ¥2,381 million from ¥2,219 million year-over-year.

• Basic EPS was ¥9.77, down from ¥12.86 year-over-year.

• Comprehensive income was ¥524 million, down 22.4% year-over-year.

Outlook and guidance

• Full-year FY03/2025 forecast: net sales ¥11.3 billion (110% YoY), operating profit ¥1.95 billion (17.3% margin, 100.5% YoY).

• No change to full-year guidance despite Q3 declines, as revenue recognition is expected to normalize in Q4.

• Expect record-high sales and operating profit for the second consecutive year, with continued aggressive investments in growth areas.