Komori
Revision to earnings forecasts2221IWATSUKA CONFECTIONERY CO.,LTD.Foods

Notice regarding revisions to earnings forecasts

For the cumulative second quarter, revenue was revised up by 2.6%, while the operating profit forecast was changed from a ¥50 million profit to a ¥260 million loss, and forecasts for ordinary profit and interim net income were also revised down. For the full year, revenue and operating profit were left unchanged, while ordinary profit and net income attributable to owners of the parent were revised down.

Worth reading
81Important
Scored from 4 of 5 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-400
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Interim period Second quarter of the fiscal year ending March 2027 / Full year Fiscal year ending March 2027 · Interim period Cumulative second quarter / Full year Full yearPrevious forecast published 12 May 2026
Net SalesInterim period14,500→14,880million
+2.6%
Net SalesFull year30,600→30,600million
0.0%
Operating profitInterim period50→-260million
-620.0%
Operating profitFull year300→300million
0.0%
Ordinary incomeInterim period1,500→1,100million
-26.7%
Ordinary incomeFull year1,900→1,700million
-10.5%
Profit attributable to owners of the parentInterim period1,000→770million
-23.0%
Profit attributable to owners of the parentFull year1,300→1,150million
-11.5%
Net income per shareInterim period—→—yen
—
Net income per shareFull year—→—yen
—

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

Sales volumes remained sluggish as consumers became more budget-conscious amid rising prices. In addition to persistently high raw rice prices, rising packaging material and energy costs put pressure on earnings. Furthermore, as the year-end dividend from WANT WANT CHINA HOLDINGS LIMITED. fell below the initial forecast of ¥1,281 million, the forecast amount was revised to ¥1,100 million.

Previous-period resultsActual results for the second quarter of the previous fiscal year (second quarter of the fiscal year ending March 2026): revenue of ¥13,582 million, operating profit of ¥156 million, ordinary profit of ¥2,116 million, interim net income attributable to owners of the parent of ¥1,498 million, and interim net income per share of ¥145.37. Actual results for the previous fiscal year (fiscal year ending March 2026): revenue of ¥28,848 million, operating profit of ¥867 million, ordinary profit of ¥2,880 million, net income attributable to owners of the parent of ¥2,032 million, and net income per share of ¥197.62.
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net SalesInterim period 14,500 / Full year 30,600 → Interim period 14,880 / Full year 30,600(Interim period 2.6 / Full year Not disclosed)
Operating profitInterim period 50 / Full year 300 → Interim period -260 / Full year 300
Ordinary incomeInterim period 1,500 / Full year 1,900 → Interim period 1,100 / Full year 1,700(Interim period -26.7 / Full year -10.5)
Profit attributable to owners of the parentInterim period 1,000 / Full year 1,300 → Interim period 770 / Full year 1,150(Interim period -23 / Full year -11.5)
Net income per shareInterim period ¥97.48 / Full year ¥126.72 → Interim period ¥75.72 / Full year ¥113.09
Fiscal Period CoveredInterim period Second quarter of the fiscal year ending March 2027 / Full year Fiscal year ending March 2027
Period CoveredInterim period Cumulative second quarter / Full year Full year
Publication date of previous forecast12 May 2026
Previous-period resultsActual results for the second quarter of the previous fiscal year (second quarter of the fiscal year ending March 2026): revenue of ¥13,582 million, operating profit of ¥156 million, ordinary profit of ¥2,116 million, interim net income attributable to owners of the parent of ¥1,498 million, and interim net income per share of ¥145.37. Actual results for the previous fiscal year (fiscal year ending March 2026): revenue of ¥28,848 million, operating profit of ¥867 million, ordinary profit of ¥2,880 million, net income attributable to owners of the parent of ¥2,032 million, and net income per share of ¥197.62.
Reason for the revisionSales volumes remained sluggish as consumers became more budget-conscious amid rising prices. In addition to persistently high raw rice prices, rising packaging material and energy costs put pressure on earnings. Furthermore, as the year-end dividend from WANT WANT CHINA HOLDINGS LIMITED. fell below the initial forecast of ¥1,281 million, the forecast amount was revised to ¥1,100 million.
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.

Sales volumes remained sluggish as consumers became more budget-conscious, while persistently high raw rice prices and rising packaging material and energy costs put pressure on earnings. In addition, the year-end dividend from WANT WANT CHINA HOLDINGS LIMITED. came in below the initial forecast, prompting a reduction in the forecasts for ordinary profit and net income.

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