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Revision of earnings forecasts2180SUNNY SIDE UP GROUP Inc.Information and Communications, Services and Others

Notice Regarding Differences Between Forecast and Actual Results

Compared with the forecast announced on 13 February 2026, consolidated results for the fiscal year ending June 2026 showed that net sales exceeded the forecast by 13.1%, while operating profit and ordinary profit fell slightly short. Net income attributable to owners of the parent was a loss due to the recognition of extraordinary losses.

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Revised forecast

Fiscal year ending June 2026 · Full yearPrevious forecast published 13 February 2026
Net Sales23,200→26,229million
+13.1%
Operating profit2,250→2,225million
-1.1%
Ordinary income2,250→2,220million
-1.3%
Profit attributable to owners of the parent1,280→-369million
-128.8%
Net income per share86.76→-25.05yen and sen
-128.9%

The 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.

Reason for the revision

Orders expanded due to continued strong orders for "Happy Kuji" and growth in public relations, while additional investments in human resources and marketing were made during the fourth quarter of the consolidated fiscal year. In addition, ¥635 million in tender offer-related expenses and ¥1,425 million in impairment losses on fixed assets were recorded as extraordinary losses.

Details and amount of extraordinary loss

Tender offer-related expenses: ¥635 million; impairment losses on fixed assets, including goodwill: ¥1,425 million

Previous-period resultsNet sales: ¥19,587 million; operating profit: ¥1,597 million; ordinary profit: ¥1,635 million; net income attributable to owners of the parent: ¥948 million; net income per share: ¥63.58
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥23,200 million → ¥26,229 million(+13.1%)
Operating profit¥2,250 million → ¥2,225 million(-1.1%)
Ordinary income¥2,250 million → ¥2,220 million(-1.3%)
Profit attributable to owners of the parent¥1,280 million → ¥-369 million
Net income per share86.76 yen and sen → -25.05 yen and sen
Fiscal Period CoveredFiscal year ending June 2026
Period CoveredFull year
Publication date of previous forecast13 February 2026
Previous-period resultsNet sales: ¥19,587 million; operating profit: ¥1,597 million; ordinary profit: ¥1,635 million; net income attributable to owners of the parent: ¥948 million; net income per share: ¥63.58
Reason for the revisionOrders expanded due to continued strong orders for "Happy Kuji" and growth in public relations, while additional investments in human resources and marketing were made during the fourth quarter of the consolidated fiscal year. In addition, ¥635 million in tender offer-related expenses and ¥1,425 million in impairment losses on fixed assets were recorded as extraordinary losses.
Details and amount of extraordinary lossTender offer-related expenses: ¥635 million; impairment losses on fixed assets, including goodwill: ¥1,425 million
Consolidated / non-consolidatedConsolidated
Items this document does not state (1)
Dividend forecast revision

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.

Net sales increased as orders expanded, driven by continued strong orders for "Happy Kuji" in the Brand Communications Business and growth in public relations. Operating profit and ordinary profit fell short of the forecast due to additional investments in human resources, including incentive bonuses, and marketing investments, including the development of IP content, during the fourth quarter of the consolidated fiscal year. Net income attributable to owners of the parent fell significantly short of the forecast because ¥635 million in tender offer-related expenses and ¥1,425 million in impairment losses on fixed assets, including goodwill, were recorded as extraordinary losses.

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Notice Regarding Differences Between Forecast and Actual Results | SUNNY SIDE UP GROUP Inc. (2180) timely disclosure | Komori