Komori
Revision to earnings forecasts2378RENAISSANCE,INCORPORATEDInformation and Communications, Services and Others

Notice concerning the recognition of an income tax adjustment expense and the variance between the consolidated earnings forecast and actual results for the second quarter (six months) of the fiscal year ending March 2027, as well as revisions to the full-year consolidated earnings forecast

For the six months ended September 2026, revenue, operating profit, ordinary profit and interim net income exceeded the previous forecasts. Based on this, the full-year forecasts for revenue, operating profit and ordinary profit were revised upward, while net income was left unchanged. In addition, deferred tax assets were written down and an income tax adjustment expense of ¥320 million was recorded.

Worth reading
68In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
600
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending March 2027 · Full yearPrevious forecast published 7 August 2026
Net Sales68,000→68,500million
+0.7%
Operating profit1,800→2,400million
+33.3%
Ordinary income900→1,500million
+66.7%
Profit attributable to owners of the parent500→500million
0.0%
Net income per share25.38→25.38yen/sen
0.0%

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

Results for the six months exceeded forecasts due to higher membership fees following the October 2025 price revisions, growth in health promotion support services for local governments, companies and health insurance societies, more efficient facility operations, and head office cost controls. For the full year, the Company expects higher membership fee revenue from the October 2026 price revisions and further cost improvements, but left net income unchanged after taking into account the possibility of losses from facility closures and other measures associated with a review of future investment allocation, including the reorganization of unprofitable facilities.

Previous-period resultsFiscal year ended March 2026: revenue ¥64,933 million, operating profit ¥1,563 million, ordinary profit ¥792 million, net loss attributable to owners of the parent ¥2,102 million, basic loss per share ¥112.25
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥68,000 million → ¥68,500 million(+0.7%)
Operating profit¥1,800 million → ¥2,400 million(+33.3%)
Ordinary income¥900 million → ¥1,500 million(+66.7%)
Profit attributable to owners of the parent¥500 million → ¥500 million
Net income per share25.38 yen/sen → 25.38 yen/sen
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredFull year
Publication date of previous forecast7 August 2026
Previous-period resultsFiscal year ended March 2026: revenue ¥64,933 million, operating profit ¥1,563 million, ordinary profit ¥792 million, net loss attributable to owners of the parent ¥2,102 million, basic loss per share ¥112.25
Reason for the revisionResults for the six months exceeded forecasts due to higher membership fees following the October 2025 price revisions, growth in health promotion support services for local governments, companies and health insurance societies, more efficient facility operations, and head office cost controls. For the full year, the Company expects higher membership fee revenue from the October 2026 price revisions and further cost improvements, but left net income unchanged after taking into account the possibility of losses from facility closures and other measures associated with a review of future investment allocation, including the reorganization of unprofitable facilities.
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.

Results for the six months exceeded forecasts due to higher sports club membership fees following the October 2025 price revisions, growth in health promotion support services for local governments, companies and health insurance societies, more efficient facility operations, and head office cost controls. For the full year, the Company expects higher membership fee revenue from the October 2026 price revisions and further cost improvements, but left net income attributable to owners of the parent unchanged after taking into account the possibility of losses from facility closures and other measures associated with a review of investment allocation, including the reorganization of unprofitable facilities.

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Notice concerning the recognition of an income tax adjustment expense and the variance between the consolidated earnings forecast and actual results for the second quarter (six months) of the fiscal year ending March 2027, as well as revisions to the full-year consolidated earnings forecast | RENAISSANCE,INCORPORATED (2378) timely disclosure | Komori