Komori
Revision of earnings forecasts2224COMO CO.,LTD.Food

Notice Regarding the Recognition of an Extraordinary Gain (Gain on Extinguishment of Shares Held in an Absorption-Type Merger) Resulting from the Absorption-Type Merger of a Wholly Owned Subsidiary, the Transition to Non-Consolidated Financial Statements, and Individual Financial Results Forecasts for the Fiscal Year Ending March 2027

Following the absorption-type merger of a wholly owned subsidiary, the Company will cease preparing consolidated financial statements and transition to non-consolidated financial statements from the fiscal year ending March 2027, and has disclosed full-year individual financial forecasts. In addition, the Company will recognize a special gain of ¥98.771 million in connection with the merger.

Worth reading
80Important
Scored from 4 of 5 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
98771
Thousands of yen (extraordinary income)
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending March 2027 · Full year
Net Sales—→7,300million
—
Operating profit—→208million
—
Ordinary income—→184million
—
Profit attributable to owners of the parent—→205million
—
Net income per share—→—yen
—

The bar length represents the relative magnitude of change, based on the item that changed the most in this document.

Reason for the revision

As the Company will absorb and merge its wholly owned subsidiary コモサポート株式会社 effective 1 April 2026, leaving no subsidiaries subject to consolidation, it will transition to non-consolidated financial statements from the fiscal year ending March 2027. Accordingly, the Company has prepared individual financial forecasts in place of its consolidated financial forecasts.

Details and amount of extraordinary loss

Gain on extinguishment of shares in merger (special gain): ¥98.771 million

Previous-period resultsNet sales ¥7,323 million, operating profit ¥172 million, ordinary profit ¥117 million, net income ¥76 million, and net income per share ¥22.14 (fiscal year ended March 2026, consolidated)
Consolidated / non-consolidatedNon-consolidated
Revised forecast
ItemDetails
Net SalesNot disclosed → ¥7,300 million
Operating profitNot disclosed → ¥208 million
Ordinary incomeNot disclosed → ¥184 million
Profit attributable to owners of the parentNot disclosed → ¥205 million
Net income per shareNot disclosed → ¥59.00
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredFull year
Previous-period resultsNet sales ¥7,323 million, operating profit ¥172 million, ordinary profit ¥117 million, net income ¥76 million, and net income per share ¥22.14 (fiscal year ended March 2026, consolidated)
Reason for the revisionAs the Company will absorb and merge its wholly owned subsidiary コモサポート株式会社 effective 1 April 2026, leaving no subsidiaries subject to consolidation, it will transition to non-consolidated financial statements from the fiscal year ending March 2027. Accordingly, the Company has prepared individual financial forecasts in place of its consolidated financial forecasts.
Details and amount of extraordinary lossGain on extinguishment of shares in merger (special gain): ¥98.771 million
Consolidated / non-consolidatedNon-consolidated
Items this document does not state (2)
Publication date of previous forecastDividend 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 Company will absorb and merge its wholly owned subsidiary コモサポート株式会社 effective 1 April 2026, leaving no subsidiaries subject to consolidation, and will therefore transition to non-consolidated financial statements. In connection with the merger, the Company will recognize a gain on extinguishment of shares in merger.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Recognition of an Extraordinary Gain (Gain on Extinguishment of Shares Held in an Absorption-Type Merger) Resulting from the Absorption-Type Merger of a Wholly Owned Subsidiary, the Transition to Non-Consolidated Financial Statements, and Individual Financial Results Forecasts for the Fiscal Year Ending March 2027 | COMO CO.,LTD. (2224) timely disclosure | Komori