Revised forecast
Fiscal year ending August 2026 · Full yearPrevious forecast published 15 July 2026The 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.
The reduction in fourth-quarter cost of sales and selling, general and administrative expenses, cost savings in outsourcing and subcontracting expenses exceeding assumptions, recognition of a ¥95 million gain on the sale of investment securities from the partial sale of investment trusts, and recognition of a ¥26 million loss on the valuation of investment securities related to foreign equities.
A ¥26 million loss on the valuation of investment securities, due to the fair value of the foreign equities held falling substantially below their acquisition cost. In addition, a ¥95 million gain on the sale of investment securities was recognized as extraordinary income.
| Item | Details |
|---|---|
| Net Sales | ¥4,657 million → ¥4,670 million（0.3%） |
| Operating profit | ¥413 million → ¥506 million（22.5%） |
| Ordinary income | ¥444 million → ¥537 million（20.9%） |
| Profit attributable to owners of the parent | ¥272 million → ¥381 million（40.1%） |
| Net income per share | 81.28 yen → 113.85 yen（40.1%） |
| Fiscal Period Covered | Fiscal year ending August 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 15 July 2026 |
| Previous-period results | Revenue: ¥5,086 million; operating profit: ¥774 million; ordinary profit: ¥870 million; net income attributable to owners of the parent: ¥600 million; earnings per share: ¥183.91 |
| Reason for the revision | The reduction in fourth-quarter cost of sales and selling, general and administrative expenses, cost savings in outsourcing and subcontracting expenses exceeding assumptions, recognition of a ¥95 million gain on the sale of investment securities from the partial sale of investment trusts, and recognition of a ¥26 million loss on the valuation of investment securities related to foreign equities. |
| Details and amount of extraordinary loss | A ¥26 million loss on the valuation of investment securities, due to the fair value of the foreign equities held falling substantially below their acquisition cost. In addition, a ¥95 million gain on the sale of investment securities was recognized as extraordinary income. |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (1)
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.Cost of sales and selling, general and administrative expenses are expected to decline in the fourth quarter, with cost savings in outsourcing and subcontracting expenses expected to exceed assumptions. In addition, a ¥95 million gain on the sale of investment securities from the partial sale of investment trusts will be recognized as extraordinary income, while a ¥26 million loss on the valuation of investment securities related to foreign equities will be recognized as an extraordinary loss.