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Revision of earnings forecasts218ALiberaware Co.,Ltd.Electrical Equipment and Precision Instruments

Notice Regarding Differences Between Consolidated Earnings Forecasts and Actual Results and Recognition of Non-operating Income

Actual results for the fiscal year ending July 2026 fell below the full-year consolidated earnings forecast announced on 12 June 2026, with sales of ¥1,595 million, an operating loss of ¥2,397 million, and a net loss attributable to owners of the parent of ¥811 million. In addition, the Company recorded an equity-method investment gain and subsidy income as non-operating income.

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Revised forecast

Fiscal year ending July 2026 · Full yearPrevious forecast published 12 June 2026
Net Sales—→1,595million
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Operating profit—→—million
—
Ordinary income—→—million
—
Profit attributable to owners of the parent—→—million
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Net income per share—→—yen
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The bar length represents the relative magnitude of change, based on the item that changed the most in this document.

Reason for the revision

The development and commercialization of the new IBIS2 C product took longer than expected, and the product launch began on 24 July 2026, limiting the sales period. As a result, its expected contribution to sales was not realized. Profit differed from the forecast due to the impact of the sales shortfall, as well as the recognition of non-operating income and other factors.

Previous-period resultsSales of ¥1,406 million, an operating loss of ¥1,588 million, ordinary income of ¥46 million, net income attributable to owners of the parent of ¥46 million, and earnings per share of ¥2.44
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales1,700~1,900 → ¥1,595 million(△6.2~△16.1)
Operating profit△2,154~△2,311 → △2,397
Ordinary income△574~△730 → △807
Profit attributable to owners of the parent△575~△731 → △811
Net income per share△¥30.26–△¥38.47 → -¥42.27
Fiscal Period CoveredFiscal year ending July 2026
Period CoveredFull year
Publication date of previous forecast12 June 2026
Previous-period resultsSales of ¥1,406 million, an operating loss of ¥1,588 million, ordinary income of ¥46 million, net income attributable to owners of the parent of ¥46 million, and earnings per share of ¥2.44
Reason for the revisionThe development and commercialization of the new IBIS2 C product took longer than expected, and the product launch began on 24 July 2026, limiting the sales period. As a result, its expected contribution to sales was not realized. Profit differed from the forecast due to the impact of the sales shortfall, as well as the recognition of non-operating income and other factors.
Consolidated / non-consolidatedConsolidated
Items this document does not state (2)
Details and amount of extraordinary lossDividend 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.

The development and commercialization of the new IBIS2 C product took longer than initially expected, and the product launch began on 24 July 2026. As a result, the product's sales period during the fiscal year was limited, and its expected contribution to sales was not realized. Profit differed from the forecast due to the impact of the sales shortfall, as well as the recognition of non-operating income and other factors. The Company recorded an equity-method investment gain of ¥48.721 million and subsidy income of ¥35.632 million as non-operating income.

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Notice Regarding Differences Between Consolidated Earnings Forecasts and Actual Results and Recognition of Non-operating Income | Liberaware Co.,Ltd. (218A) timely disclosure | Komori