Revised forecast
Fiscal year ending March 2026 · Full yearPrevious forecast published 12 November 2025The bar length represents the relative magnitude of change, based on the item that changed the most in this document. The percentage change shown by the dotted line is calculated from the two reported figures because the company did not provide the rate.
The company recorded an income tax adjustment (loss) following a review of its accounting estimate regarding the recoverability of deferred tax assets under tax-effect accounting.
| Item | Details |
|---|---|
| Net Sales | ¥11,821 million → ¥11,820 million（0.0%） |
| Operating profit | ¥30 million → ¥23 million（△23.2%） |
| Ordinary income | ¥-174 million → ¥-170 million |
| Profit attributable to owners of the parent | ¥-170 million → ¥-470 million |
| Net income per share | △17.80 → △49.18 |
| Fiscal Period Covered | Fiscal year ending March 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 12 November 2025 |
| Previous-period results | Fiscal year ended March 2025: consolidated net sales of ¥14,191 million, consolidated operating loss of ¥1,025 million, consolidated ordinary loss of ¥837 million, net loss attributable to owners of the parent of ¥530 million, and consolidated earnings per share of ¥(53.74) |
| Reason for the revision | The company recorded an income tax adjustment (loss) following a review of its accounting estimate regarding the recoverability of deferred tax assets under tax-effect accounting. |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (2)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The company reviewed its accounting estimate regarding the recoverability of deferred tax assets under tax-effect accounting, reversed some deferred tax assets, and recorded an income tax adjustment (loss) of ¥204.297 million. The company explains that this accounting treatment is non-recurring and has no direct impact on operating income, ordinary income, or cash flow from operating activities.