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Revision to earnings forecast2485TEAR CorporationInformation and Communications, Services and Others

Notice Regarding the Recognition of an Extraordinary Loss and Revisions to Earnings Forecasts

The company plans to record total impairment losses of ¥517 million relating to, among other items, the goodwill of ティア北海道 and two ceremonial halls in its full-year results for the fiscal year ending September 2026. It also plans to revise the earnings forecasts announced on 13 August 2026, but the revised forecast figures are not stated in the presented text.

Worth reading
75Important
Scored from 3 of 5 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
517
¥ million
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending September 2026 · Full yearPrevious forecast published 13 August 2026
Reason for the revision

The special loss reflects consideration of the fact that revenue recognized for the goodwill of ティア北海道 and two ceremonial halls, as well as six company-operated ceremonial halls, was below plan. The presented text does not state the reason for revising the earnings forecasts.

Details and amount of extraordinary loss

Impairment loss on goodwill and other assets: ¥143 million (goodwill of ティア北海道 and two ceremonial halls); impairment loss on individual ceremonial halls: ¥374 million (six company-operated ceremonial halls); total: ¥517 million.

Consolidated / non-consolidatedConsolidated / non-consolidated (standalone)
Revised forecast
ItemDetails
Fiscal Period CoveredFiscal year ending September 2026
Period CoveredFull year
Publication date of previous forecast13 August 2026
Reason for the revisionThe special loss reflects consideration of the fact that revenue recognized for the goodwill of ティア北海道 and two ceremonial halls, as well as six company-operated ceremonial halls, was below plan. The presented text does not state the reason for revising the earnings forecasts.
Details and amount of extraordinary lossImpairment loss on goodwill and other assets: ¥143 million (goodwill of ティア北海道 and two ceremonial halls); impairment loss on individual ceremonial halls: ¥374 million (six company-operated ceremonial halls); total: ¥517 million.
Consolidated / non-consolidatedConsolidated / non-consolidated (standalone)
Items this document does not state (7)
Net SalesOperating profitOrdinary incomeProfit attributable to owners of the parentNet income per sharePrevious-period resultsDividend 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.

This reflects consideration of the fact that revenue recognized for the goodwill of ティア北海道 and two ceremonial halls, as well as six company-operated ceremonial halls, was below plan.

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 Loss and Revisions to Earnings Forecasts | TEAR Corporation (2485) timely disclosure | Komori