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

Financial Results for the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated)

Disclosed consolidated and non-consolidated results for the fiscal year ended August 2026, and presented forecasts for the cumulative second quarter and full fiscal year ending August 2027. The fiscal year ended August 2026 saw higher revenue and operating profit, while ordinary profit and net income attributable to owners of the parent declined.

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Revised forecast

Fiscal year ending August 2027 · Six months and full year
Net Sales—→—million
—
Operating profit—→—million
—
Ordinary income—→—million
—
Profit attributable to owners of the parent—→—million
—
Net income per share—→—yen
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The bar length represents the relative magnitude of change, based on the item that changed the most in this document.

Reason for the revision

Revenue increased, driven by higher sales in the strong-performing pharmaceutical and healthcare businesses and other factors. Meanwhile, surging raw material and supply prices, increased personnel expenses and higher advertising and promotional expenses resulting from intensified advertising and promotional activities weighed on profit, and ¥435 million in impairment losses on goodwill and fixed assets was recorded as an extraordinary loss.

Details and amount of extraordinary loss

Impairment losses on goodwill and fixed assets: ¥435 million (¥435,850 thousand in the consolidated income statement)

Previous-period resultsRevenue: ¥34,324 million; operating profit: ¥2,455 million; ordinary profit: ¥2,390 million; net income attributable to owners of the parent: ¥1,198 million; earnings per share: ¥82.89 (fiscal year ended August 2026)
Dividend forecast revisionAnnual dividend forecast for the fiscal year ending August 2027: ¥44.00 (interim dividend: ¥22.00; year-end dividend: ¥22.00)
Consolidated / non-consolidatedConsolidated / non-consolidated (standalone)
Revised forecast
ItemDetails
Net SalesNot disclosed → 2Q cumulative 17,610 / Full year 35,473(2Q cumulative 4.5 / Full year 3.3)
Operating profitNot disclosed → 2Q cumulative 1,272 / Full year 2,623(2Q cumulative 1.7 / Full year 6.9)
Ordinary incomeNot disclosed → 2Q cumulative 1,215 / Full year 2,510(2Q cumulative 1.7 / Full year 5.1)
Profit attributable to owners of the parentNot disclosed → 2Q cumulative 815 / Full year 1,658(2Q cumulative 1.8 / Full year 38.3)
Net income per shareNot disclosed → 2Q cumulative 56.03 / Full year 113.88
Fiscal Period CoveredFiscal year ending August 2027
Period CoveredSix months and full year
Previous-period resultsRevenue: ¥34,324 million; operating profit: ¥2,455 million; ordinary profit: ¥2,390 million; net income attributable to owners of the parent: ¥1,198 million; earnings per share: ¥82.89 (fiscal year ended August 2026)
Reason for the revisionRevenue increased, driven by higher sales in the strong-performing pharmaceutical and healthcare businesses and other factors. Meanwhile, surging raw material and supply prices, increased personnel expenses and higher advertising and promotional expenses resulting from intensified advertising and promotional activities weighed on profit, and ¥435 million in impairment losses on goodwill and fixed assets was recorded as an extraordinary loss.
Details and amount of extraordinary lossImpairment losses on goodwill and fixed assets: ¥435 million (¥435,850 thousand in the consolidated income statement)
Dividend forecast revisionAnnual dividend forecast for the fiscal year ending August 2027: ¥44.00 (interim dividend: ¥22.00; year-end dividend: ¥22.00)
Consolidated / non-consolidatedConsolidated / non-consolidated (standalone)
Items this document does not state (1)
Publication date of previous forecast

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.

Revenue increased, driven by higher sales in the strong-performing pharmaceutical and healthcare businesses. On the earnings front, in addition to higher costs resulting from surging raw material and supply prices, increased personnel expenses and intensified advertising and promotional activities, the company recorded ¥435 million in impairment losses on goodwill and fixed assets.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Financial Results for the Fiscal Year Ending August 2026 [Japanese GAAP] (Consolidated) | AFC-HD AMS Life Science Co.,Ltd. (2927) timely disclosure | Komori