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Linical (2183) · TargetWidening full-year EPS loss; next fiscal year expected to return to profit

Management Using Earnings per Share as a Target Metric

First written in FY2017. 3 of 28 entries say "Advanced", first in FY2021. Latest entry: FY2026.

28entries
10years
1from disclosures
Share on X
How it moved
ProgressHeldSoftenedWorseOtherFY2017 – FY2020-Q3OtherFY2023-Q1 – FY20262017: 220172018: 420182019: 420192020: 420202021: 320212022: 320222023: 220232024: 320242025: 120252026: 22026
Same theme, other companies
Enhancing Corporate Value Through Earnings per Share (EPS)A theme 11 companies write about · 0 as a headwind · 11 as a tailwind

The whole theme swung hardest in 2020: 2 of 10 companies on the "Worse" side.

1 other company's latest entry also says "Other".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. FY2026Widening full-year EPS loss; next fiscal year expected to return to profitAnnual report

    「Net loss per share for the current consolidated fiscal year was ¥147.41. This was due to the recognition of a net loss attributable to owners of the parent as a result of the factors described in “1. Overview of Business Results, etc. (2) Business Results.”」

    Full-year EPS loss widened from a net loss per share of ¥23.87 in the previous fiscal year to ¥147.41. Meanwhile, the company presented a forecast of positive EPS of ¥7.97 for the fiscal year ending March 2027.
  2. 2026-06-10RestatedFinancial results presentation materials

    「一株当たり利益の持続的成長を確保」

    資本政策において、一株当たり利益を持続的に成長させる方針が明示された。
  3. FY2026-H1Wider interim EPS lossAnnual report

    「Interim net loss per share (△) △¥12.42 △¥41.07」

    The interim net loss per share widened from ¥12.42 in the same period of the previous year to ¥41.07.
  4. FY2025-H1Interim EPS turns negativeAnnual report

    「Interim net income or net loss per share (△) ¥7.92 △¥12.42」

    Interim net income per share changed from ¥7.92 in the same period of the previous year to an interim net loss per share of ¥12.42 in the current interim consolidated accounting period.
  5. FY2024Sharp full-year EPS decline and recovery forecast for the next fiscal yearAnnual report

    「Net income per share for the current consolidated fiscal year was ¥14.98, down 66.3% year on year. Actual net income per share through the fiscal year ending March 2024 and the forecast for the fiscal year ending March 2025 are as follows.」

    Full-year EPS declined from ¥44.47 in the previous fiscal year to ¥14.98, while the company presented a forecast of ¥30.86 for the fiscal year ending March 2025.
  6. FY2024-Q3Quarterly EPS declinedAnnual report

    「Quarterly net income per share ¥25.57 ¥11.23」

    Quarterly net income per share for the cumulative third quarter was ¥11.23, below the ¥25.57 recorded in the same period of the previous year.
  7. FY2024-Q2Quarterly EPS declinedAnnual report

    「Quarterly net income per share ¥20.76 ¥7.92」

    Cumulative quarterly net income per share for the second quarter declined from ¥20.76 in the same period of the previous year to ¥7.92.
  8. FY2023-Q3Increase in quarterly EPSAnnual report

    「Quarterly net income per share changed from ¥23.24 to ¥25.57.」

    Cumulative quarterly net income per share for the third quarter increased from ¥23.24 in the same period of the previous year to ¥25.57.
  9. FY2023-Q2Increase in quarterly EPSAnnual report

    「Quarterly net income per share changed from ¥11.18 to ¥20.76.」

    Cumulative quarterly net income per share for the second quarter increased from ¥11.18 in the same period of the previous year to ¥20.76.
  10. FY2023-Q1Increase in quarterly EPSAnnual report

    「Quarterly net income per share ¥3.00 ¥3.41」

    Quarterly net income per share increased from ¥3.00 in the same period of the previous year to ¥3.41.
  11. FY2022-Q3AdvancedAnnual report

    「Quarterly net income per share ¥23.24」

    Quarterly net income per share for the cumulative third quarter was ¥23.24, up from ¥6.96 in the same period of the previous year.
  12. FY2022-Q1AdvancedAnnual report

    「Quarterly net income or net loss per share (△) △¥8.83 ¥3.00」

    Quarterly net income per share changed from a ¥8.83 loss in the same period of the previous year to income of ¥3.00 in the current period.
  13. FY2021AdvancedAnnual report

    「Net income per share for the current consolidated fiscal year was ¥23.91, up 11.8% year on year. Actual net income per share through the fiscal year ended March 2021 and the forecast for the fiscal year ending March 2022 are as follows. Forecast for the fiscal year ending March 2022: Undetermined」

    Full-year EPS increased from ¥21.38 in the previous fiscal year to ¥23.91. The EPS forecast for the fiscal year ending March 2022 was left undetermined because it was difficult to reasonably calculate uncertainties such as fluctuations in foreign exchange rates.
  14. FY2021-Q3Quarterly EPS turns positiveAnnual report

    「Quarterly net income per share changed from ¥17.66 to ¥6.96.」

    Cumulative quarterly net income per share for the third quarter was ¥6.96, below the ¥17.66 recorded in the same period of the previous year, but the company returned to profitability from the loss reported for the previous cumulative quarter.
  15. FY2021-Q2Quarterly EPS remained negative, but the loss narrowedAnnual report

    「Quarterly net income or net loss per share (△) ¥10.20 △¥0.61」

    Cumulative quarterly net loss per share for the second quarter was ¥0.61, compared with net income of ¥10.20 in the same period of the previous year, resulting in a shift into the red. The loss narrowed from the ¥8.83 loss recorded for the cumulative first quarter of the previous year.
  16. FY2021-Q1Quarterly EPS turned negativeAnnual report

    「Quarterly net income or loss per share (△) ¥0.69 △¥8.83」

    Quarterly net income per share turned from ¥0.69 in the same period of the previous year to a quarterly net loss per share of ¥8.83 in the current period.
  17. FY2020SoftenedAnnual report

    「Net income per share for the current consolidated fiscal year was ¥21.38, down 14.8% year on year. Actual net income per share through the fiscal year ended March 2020 and the forecast for the fiscal year ending March 2021 are as follows.」

    EPS declined from ¥25.09 to ¥21.38, while the forecast for the fiscal year ending March 2021 was listed as "undecided" because the impact of the novel coronavirus spread could not be reasonably quantified.
  18. FY2020-Q3Quarterly EPS continued to declineAnnual report

    「Quarterly net income per share ¥20.01 ¥17.66」

    Quarterly net income per share for the nine-month period was ¥17.66, below ¥20.01 in the same period of the previous year.
  19. FY2020-Q2Quarterly EPS declinedAnnual report

    「Quarterly net income per share ¥17.02 ¥10.20」

    Quarterly net income per share for the six-month period was ¥10.20, below ¥17.02 in the same period of the previous year.
  20. FY2020-Q1Quarterly EPS declinedAnnual report

    「Quarterly net income per share was ¥0.69」

    Quarterly net income per share for the first quarter was ¥0.69, below ¥1.74 in the same period of the previous year.
  21. FY2019Full-year EPS declined; following-year forecast disclosedAnnual report

    「Net income per share for the current consolidated fiscal year was ¥25.09, down 56.0% year on year. Actual net income per share through the fiscal year ended March 2019 and the forecast for the fiscal year ending March 2020 are as follows.」

    Full-year net income per share was ¥25.09, down from ¥57.02 in the previous fiscal year. Meanwhile, ¥43.02 was presented as the forecast for the fiscal year ending March 2020.
  22. FY2019-Q3Quarterly EPS declinedAnnual report

    「Quarterly net income per share ¥39.62 ¥20.22」

    Quarterly net income per share for the nine-month period was ¥20.22, below ¥39.62 in the same period of the previous year.
  23. FY2019-Q2Quarterly EPS declinedAnnual report

    「Quarterly net income per share ¥17.15」

    Quarterly net income per share for the six-month period was ¥17.15, below ¥23.63 in the same period of the previous year.
  24. FY2019-Q1Quarterly EPS declinedAnnual report

    「Quarterly net income per share　¥1.87」

    Quarterly net income per share for the first quarter was ¥1.87, below ¥7.04 in the same period of the previous year.
  25. FY2018Full-year EPS results updatedAnnual report

    「Net income per share　¥57.02」

    Net income per share for the current consolidated fiscal year was ¥57.02, below ¥63.59 in the previous fiscal year.
  26. FY2018-Q3Quarterly EPS results updatedAnnual report

    「Quarterly net income per share ¥39.62」

    Quarterly net income per share for the nine-month period was ¥39.62, below ¥46.83 in the same period of the previous year.
  27. FY2018-Q2Quarterly EPS results disclosedAnnual report

    「Quarterly net income per share ¥23.63」

    Quarterly net income per share for the six-month period was ¥23.63, below ¥32.84 in the same period of the previous year.
  28. FY2017First statedAnnual report

    「The Group regards increasing corporate value through medium- to long-term growth and optimizing the balance of profit returns as important measures, and uses EPS, the source of stable profit returns, as a target management indicator.」

    EPS was explicitly positioned for the first time as a target management indicator and a source of stable profit returns.
Moved together

"Foreign Exchange Losses Caused by Rapid Yen Appreciation" moved the same way as this thread, in the same document, in 4 of its 28 moves.

432222★123456
  1. ★This thread
  2. 1Foreign Exchange Losses Caused by Rapid Yen Appreciation4×
  3. 2ＬＡＡ社 Order Intake Plan Shortfall and Underperformance3×
  4. 3Continued Expansion of Sales and Profit2×
  5. 4Global structure to support international joint clinical trials2×
  6. 5Expansion of the North American Business Through the Acquisition of Accelovance2×
  7. 6Additional payment of contingent acquisition consideration in connection with the acquisition2×

★ is this thread; numbers match the list above. The number on a line is how many documents both moved the same way in; lines between the other threads count the documents they moved together in too. Threads that move together often sit closer.

When this could move next
No upcoming earnings preview for Linical yet. It last moved in the Financial results presentation materials of 2026-06-10: "Restated".
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Management Using Earnings per Share as a Target Metric | Linical Co.,Ltd. (2183) | Komori