Komori
Revision of earnings forecasts2927AFC-HD AMS Life Science Co.,Ltd.Food

Notice Regarding Upward Revision of Full-Year Consolidated Earnings Forecast

For the full-year consolidated earnings forecasts for the fiscal year ending August 2026, forecasts for revenue, operating income and ordinary income remain unchanged. Net income attributable to owners of the parent was changed from ¥1,462 million to ¥1,545 million. Forecast basic earnings per share was also changed from ¥103.73 to ¥106.13.

Worth reading
45Recurring
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
83
million yen
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending August 2026 · Full yearPrevious forecast published 15 October 2025
Net Sales34,137→34,137million yen
0.0%
Operating profit2,545→2,545million yen
0.0%
Ordinary income2,445→2,445million yen
0.0%
Profit attributable to owners of the parent1,462→1,545million yen
+5.7%
Net income per share103.73→106.13yen and sen
+2.3%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document.

Reason for the revision

The subsidiary's deferred tax assets increased, and the application of tax-effect accounting is expected to increase net income attributable to owners of the parent.

Previous-period resultsRevenue: ¥32,655 million; operating income: ¥2,409 million; ordinary income: ¥2,443 million; net income attributable to owners of the parent: ¥1,448 million; basic earnings per share: ¥102.98 (full year of the fiscal year ended August 2025)
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales34,137 million yen → 34,137 million yen(0.0%)
Operating profit2,545 million yen → 2,545 million yen(0.0%)
Ordinary income2,445 million yen → 2,445 million yen(0.0%)
Profit attributable to owners of the parent1,462 million yen → 1,545 million yen(+5.7%)
Net income per share103.73 yen and sen → 106.13 yen and sen(+2.3%)
Fiscal Period CoveredFiscal year ending August 2026
Period CoveredFull year
Publication date of previous forecast15 October 2025
Previous-period resultsRevenue: ¥32,655 million; operating income: ¥2,409 million; ordinary income: ¥2,443 million; net income attributable to owners of the parent: ¥1,448 million; basic earnings per share: ¥102.98 (full year of the fiscal year ended August 2025)
Reason for the revisionThe subsidiary's deferred tax assets increased, and the application of tax-effect accounting is expected to increase net income attributable to owners of the parent.
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.

The subsidiary's deferred tax assets increased, and the application of tax-effect accounting is expected to increase net income attributable to owners of the parent.

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 Upward Revision of Full-Year Consolidated Earnings Forecast | AFC-HD AMS Life Science Co.,Ltd. (2927) timely disclosure | Komori