CommSeed Corp. Quarterly Results: Standalone & Consolidated Reports

Quarterly Results

Results Snapshot

YoYQoQ

Figures in Million

Consolidate Quarterly Results

Dec'25

Sep'25

Jun'25

Mar'25

Dec'24

Sep'24

Jun'24

Net Sales

798.28

535.25

551.77

528.90

720.44

518.79

696.78

Other Operating Income

0.00

Total Operating income

798.28

535.25

551.77

528.90

720.44

518.79

696.78

Raw Material Cost

544.00

340.32

373.17

328.57

465.58

399.49

426.13

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

0.00

Power Cost

0.00

Manufacturing Expenses

3.33

2.85

2.74

3.53

3.94

3.59

3.78

Selling and Distribution Expenses

187.55

170.89

153.39

157.14

153.34

184.38

226.16

Other Expenses

-0.33

-0.28

-0.27

-0.35

-0.39

-0.36

-0.38

Total Expenditure (Excl Depreciation)

731.56

511.21

526.56

485.70

618.92

583.87

652.30

Operating Profit (PBDIT) excl Other Income

66.7

25.2

43.2

101.5

-65.1

44.5

Other Income

-0.67

9.96

2.70

1.40

3.69

-5.52

11.36

Operating Profit (PBDIT)

82.52

40.90

34.83

47.60

115.25

-42.50

70.73

Interest

3.33

2.85

2.74

3.53

3.94

3.59

3.78

Exceptional Items

0.00

-1.47

-0.36

-64.02

2.97

-181.79

-3.40

Gross Profit (PBDT)

254.28

194.93

178.61

200.33

254.86

119.31

270.65

Depreciation

16.47

6.90

6.92

3.01

10.04

28.09

14.89

Profit Before Tax

62.73

29.68

24.82

-22.96

104.25

-255.98

48.66

Tax

23.08

6.15

15.81

-22.57

9.27

7.31

14.28

Provisions and contingencies

0.00

Profit After Tax

39.64

23.53

9.01

-0.39

94.98

-263.29

34.38

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

39.64

23.53

9.01

-0.39

94.98

-263.29

34.38

Share in Profit of Associates

0.00

Minority Interest

0.00

Other related items

0.00

Consolidated Net Profit

39.64

23.53

9.01

-0.39

94.98

-263.29

34.38

Equity Capital

0.00

Face Value

0.0

Reserves

761.97

723.97

697.40

693.10

680.99

579.66

826.94

Earnings per share (EPS)

2.93

1.74

0.67

-0.03

7.05

-19.56

2.56

Diluted Earnings per share

2.93

1.74

0.67

-0.03

7.05

-19.56

2.56

Operating Profit Margin (Excl OI)

8.36%

4.49%

4.57%

8.17%

14.09%

-12.54%

6.38%

Gross Profit Margin

9.92%

6.83%

5.75%

-3.77%

15.86%

-43.93%

9.12%

PAT Margin

4.97%

4.4%

1.63%

-0.07%

13.18%

-50.75%

4.93%

Public Share Holdings (%)

0.0%

Pledged Promotor Holding (%)

0.0%

Quarterly Analysis Highlights - QoQ

Net Sales

QoQ Growth in quarter ended Dec 2025 is 49.13% vs -2.99% in Sep 2025

Consolidate Net Profit

QoQ Growth in quarter ended Dec 2025 is 68.51% vs 161.11% in Sep 2025

Operating Profit (PBDIT) excl Other Income

QoQ Growth in quarter ended Dec 2025 is 169.26% vs -3.74% in Sep 2025

Interest

QoQ Growth in quarter ended Dec 2025 is 17.86% vs 3.70% in Sep 2025

Operating Profit Margin (Excl OI)

QoQ Growth in quarter ended Dec 2025 has improved from Sep 2025

Compare Quarterly Results Of CommSeed Corp. With

Select Peers

Figures in Million

Consolidate Quarterly Results

Change(JPY)

Change(%)

Net Sales

798.28

255.22

543.06

212.78%

Other Operating Income

0.00

Total Operating income

798.28

255.22

543.06

212.78%

Raw Material Cost

544.00

67.83

476.17

702.01%

Purchase of Finished goods

0.00

(Increase) / Decrease In Stocks

0.00

Employee Cost

0.00

Power Cost

0.00

Manufacturing Expenses

3.33

0.73

2.60

356.16%

Selling and Distribution Expenses

187.55

219.16

-31.61

-14.42%

Other Expenses

-0.33

-0.07

-0.26

-371.43%

Total Expenditure (Excl Depreciation)

731.56

287.00

444.56

154.90%

Operating Profit (PBDIT) excl Other Income

66.73

-31.78

98.51

309.97%

Other Income

-0.67

0.01

-0.68

-6,800.00%

Operating Profit (PBDIT)

82.52

-22.53

105.05

466.27%

Interest

3.33

0.73

2.60

356.16%

Exceptional Items

0.00

2.16

-2.16

-100.00%

Gross Profit (PBDT)

254.28

187.38

66.90

35.70%

Depreciation

16.47

9.24

7.23

78.25%

Profit Before Tax

62.73

-124.61

187.34

150.34%

Tax

23.08

1.46

21.62

1,480.82%

Provisions and contingencies

0.00

Profit After Tax

39.64

-124.04

163.68

131.96%

Extraordinary Items

0.00

Prior Period Expenses

0.00

Other Adjustments

0.00

Net Profit

39.64

-124.04

163.68

131.96%

Share in Profit of Associates

0.00

Minority Interest

0.00

-2.03

2.03

100.00%

Other related items

0.00

Consolidated Net Profit

39.64

-126.07

165.71

131.44%

Equity Capital

0.00

Face Value

0.00

Reserves

761.97

272.33

489.64

179.80%

Earnings per share (EPS)

2.93

-14.99

17.92

119.55%

Diluted Earnings per share

2.93

-14.99

17.92

119.55%

Operating Profit Margin (Excl OI)

8.36%

-12.45%

0.00

20.81%

Gross Profit Margin

9.92%

-45.20%

0.00

55.12%

PAT Margin

4.97%

-48.60%

0.00

53.57%

Public Share Holdings (%)

0.00

0.00%

Pledged Promotor Holding (%)

0.00

0.00%

Quarterly - Net Sales

Net Sales 79.83 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is 49.13% vs -2.99% in Sep 2025

YoY Growth in quarter ended Dec 2025 is 10.81% vs 12.26% in Dec 2024

Quarterly - Consolidate Net Profit

Consolidate Net Profit 3.96 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is 68.51% vs 161.11% in Sep 2025

YoY Growth in quarter ended Dec 2025 is -58.32% vs 331.14% in Dec 2024

Quarterly - Operating Profit (PBDIT)

Operating Profit (PBDIT) 8.32 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is 169.26% vs -3.74% in Sep 2025

YoY Growth in quarter ended Dec 2025 is -25.45% vs 768.26% in Dec 2024

Quarterly - Interest

Interest 0.33 Million

in Dec 2025

Figures in Million

QoQ Growth in quarter ended Dec 2025 is 17.86% vs 3.70% in Sep 2025

YoY Growth in quarter ended Dec 2025 is -15.38% vs 77.27% in Dec 2024

Quarterly - Operating Profit Margin (Excl OI)

Operating Profit Margin (Excl OI) 8.36%

in Dec 2025

Figures in %

QoQ Growth in quarter ended Dec 2025 has improved from Sep 2025

YoY Growth in quarter ended Dec 2025 has fallen from Dec 2024