Revised forecast
Fiscal year ending December 2026 · Full yearPrevious forecast published 12 August 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 forecast for net income attributable to owners of the parent was revised because it is expected to fall below the previously announced forecast following the recognition of ¥759 million in impairment losses as an extraordinary loss. There was no change to net sales, operating income or ordinary income.
¥759 million in impairment losses on buildings, including ancillary facilities, software and other assets
| Item | Details |
|---|---|
| Net Sales | ¥11,800 million → ¥11,800 million |
| Operating profit | ¥1,500 million → ¥1,500 million |
| Ordinary income | ¥1,750 million → ¥1,750 million |
| Profit attributable to owners of the parent | ¥1,500 million → ¥900 million（▲40.0） |
| Net income per share | 38.38 Yen → 23.03 Yen |
| Fiscal Period Covered | Fiscal year ending December 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 12 August 2026 |
| Previous-period results | Fiscal year ended December 2025: net sales of ¥12,219 million, operating income of ¥297 million, ordinary income of ¥607 million, net income attributable to owners of the parent of ¥252 million, and earnings per share of ¥6.47 |
| Reason for the revision | The forecast for net income attributable to owners of the parent was revised because it is expected to fall below the previously announced forecast following the recognition of ¥759 million in impairment losses as an extraordinary loss. There was no change to net sales, operating income or ordinary income. |
| Details and amount of extraordinary loss | ¥759 million in impairment losses on buildings, including ancillary facilities, software and other assets |
| Dividend forecast revision | The forecast for the year-end and full-year dividend for the fiscal year ending December 2026 was changed from ¥12.06 per share (ordinary dividend: ¥7.06; commemorative dividend: ¥5.00) to ¥11.75 (ordinary dividend: ¥6.75; commemorative dividend: ¥5.00). The commemorative dividend of ¥5.00 is unchanged. |
| Consolidated / non-consolidated | Consolidated |
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Following a review of future recoverability based on the current business environment, the progress of the business plan and other factors, the Company recognized ¥759 million in impairment losses on buildings, including ancillary facilities, software and other assets as an extraordinary loss. The dividend forecast was revised based on the dividend policy of targeting a dividend on equity (DOE) of 2% or more, taking into account the revision to the earnings forecast.