IMAGE MAGIC Inc. FY2025 Q3 Earnings Report | IR Tracker

IMAGE MAGIC Inc. FY2025 Q3 Earnings Report | IR Tracker

Financial Highlights

Net Sales: ¥6.88B
Operating Income: ¥497M
Net Income: ¥296M
EPS: ¥122.82

Income Statement

Item	Current	Prior	YoY %
Net Sales	¥6.88B	¥5.58B	+23.2%
Cost of Sales	¥4.06B	¥3.44B	+17.9%
Gross Profit	¥2.82B	¥2.14B	+31.6%
SG&A Expenses	¥2.32B	¥1.78B	+30.6%
Operating Income	¥497M	¥364M	+36.5%
Non-operating Income	¥6M	¥12M	-52.1%
Non-operating Expenses	¥4M	¥2M	+61.3%
Ordinary Income	¥499M	¥374M	+33.4%
Profit Before Tax	¥428M	¥374M	+14.5%
Income Tax Expense	¥131M	¥123M	+6.7%
Net Income	¥296M	¥250M	+18.4%
Interest Expense	¥2M	¥2M	-17.7%
Basic EPS	¥122.82	¥107.68	+14.1%
Diluted EPS	¥117.33	¥99.89	+17.5%
Dividend Per Share	¥0.00	¥0.00	-

Balance Sheet

Item	Current End	Prior End	Change
Current Assets	¥2.04B	¥1.87B	+¥166M
Cash and Deposits	¥890M	¥941M	¥-50M
Accounts Receivable	¥594M	¥454M	+¥140M
Inventories	¥134M	¥86M	+¥48M
Non-current Assets	¥1.21B	¥1.15B	+¥58M

Profitability Ratios

Item	Value
Net Profit Margin	4.3%
Gross Profit Margin	41.0%
Current Ratio	196.2%
Quick Ratio	183.3%
Debt-to-Equity Ratio	0.60x
Interest Coverage Ratio	262.96x
Effective Tax Rate	30.6%

Year-over-Year Comparison

Item	YoY Change
Net Sales YoY Change	+23.2%
Operating Income YoY Change	+36.4%
Ordinary Income YoY Change	+33.4%
Net Income YoY Change	+18.4%

Item	Value
Shares Outstanding (incl. Treasury)	2.53M shares
Treasury Stock	47K shares
Average Shares Outstanding	2.42M shares
Book Value Per Share	¥816.47

Dividend Information

Item	Amount
Q2 Dividend	¥0.00
Year-End Dividend	¥30.00

Full Year Forecast

Item	Forecast
Net Sales Forecast	¥9.33B
Operating Income Forecast	¥530M
Ordinary Income Forecast	¥530M
Net Income Forecast	¥310M
Basic EPS Forecast	¥124.74
Dividend Per Share Forecast	¥32.00