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Revision of earnings forecasts2910ROCK FIELD CO.,LTD.Food

Notice Regarding Differences Between the Full-Year Earnings Forecast and Actual Results for the Fiscal Year Ending April 2026

Actual results for the fiscal year ending April 2026 exceeded the full-year forecast announced on 5 December 2025. Net sales increased only slightly, by 0.3%, while operating profit and net income attributable to owners of the parent exceeded the forecast by ¥402 million and ¥39 million, respectively.

Worth reading
66In 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
106.2
%
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending April 2026 · Full yearPrevious forecast published 5 December 2025
Net Sales50,924→51,096million
+0.3%
Operating profit378→780million
+106.2%
Ordinary income415→800million
+92.6%
Profit attributable to owners of the parent59→98million
+65.4%
Net income per share2.29→3.79yen
+65.5%

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

Profit exceeded the forecast due to strong Christmas and year-end demand, lower costs resulting from a review of product designs and improvements to manufacturing processes, and the reversal of provisions for points reaching their expiration dates.

Details and amount of extraordinary loss

Impairment losses on fixed assets: ¥114 million; loss on liquidation of an affiliated company: ¥53 million; provision for allowance for doubtful accounts: ¥5 million

Previous-period resultsFiscal year ended April 2025: net sales ¥51,184 million, operating profit ¥1,242 million, ordinary profit ¥1,301 million, net income attributable to owners of the parent ¥329 million, and net income per share ¥12.60
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥50,924 million → ¥51,096 million(+0.3%)
Operating profit¥378 million → ¥780 million(+106.2%)
Ordinary income¥415 million → ¥800 million(+92.6%)
Profit attributable to owners of the parent¥59 million → ¥98 million(+65.4%)
Net income per share2.29 yen → 3.79 yen
Fiscal Period CoveredFiscal year ending April 2026
Period CoveredFull year
Publication date of previous forecast5 December 2025
Previous-period resultsFiscal year ended April 2025: net sales ¥51,184 million, operating profit ¥1,242 million, ordinary profit ¥1,301 million, net income attributable to owners of the parent ¥329 million, and net income per share ¥12.60
Reason for the revisionProfit exceeded the forecast due to strong Christmas and year-end demand, lower costs resulting from a review of product designs and improvements to manufacturing processes, and the reversal of provisions for points reaching their expiration dates.
Details and amount of extraordinary lossImpairment losses on fixed assets: ¥114 million; loss on liquidation of an affiliated company: ¥53 million; provision for allowance for doubtful accounts: ¥5 million
Consolidated / non-consolidatedConsolidated
Items this document does not state (1)
Dividend 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.

Higher-than-expected sales driven by strong Christmas and year-end demand, lower costs resulting from a review of product designs and improvements to manufacturing processes, and the reversal of provisions for points reaching their expiration dates pushed up profit. At the same time, the Company recorded ¥114 million in impairment losses on fixed assets, ¥53 million in losses on the liquidation of an affiliated company, and ¥5 million in provision for allowance for doubtful accounts as extraordinary losses.

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Notice Regarding Differences Between the Full-Year Earnings Forecast and Actual Results for the Fiscal Year Ending April 2026 | ROCK FIELD CO.,LTD. (2910) timely disclosure | Komori