Komori
Revision of earnings forecasts304AFORCIA,Inc.Information and Communications, Services and Others

Notice Regarding Differences Between Forecast and Actual Results for the Fiscal Year Ending February 2026

Actual results for the fiscal year ending February 2026 fell below the initial forecast, with net sales down 11.8% and operating profit down 71.4%. While the recognition of revenue from large-scale projects was deferred to the following fiscal year, upfront costs for expanding the development structure and developing new features were incurred during the fiscal year.

Worth reading
58In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-71.7
%
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ended February 2026 · Full yearPrevious forecast published 14 April 2025
Net Sales2,492→2,197million
-11.8%
Operating profit249→71million
-71.4%
Ordinary income249→74million
-70.2%
Profit attributable to owners of the parent171→48million
-71.7%
Net income per share139.56→39.55
-71.7%

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

Because it was determined that revenue from certain large-scale projects should be recognized when the customers accept the deliverables in the following fiscal year. In addition, cost of sales increased due to upfront initiatives, including expanding the development structure, improving product quality, and developing new features.

Previous-period resultsNet sales: ¥2,310 million; operating profit: ¥215 million; ordinary profit: ¥198 million; net income: ¥131 million; earnings per share: ¥126.72 (fiscal year ended February 2025)
Revised forecast
ItemDetails
Net Sales¥2,492 million → ¥2,197 million(-11.8%)
Operating profit¥249 million → ¥71 million(-71.4%)
Ordinary income¥249 million → ¥74 million(-70.2%)
Profit attributable to owners of the parent¥171 million → ¥48 million(-71.7%)
Net income per share¥139.56 → ¥39.55
Fiscal Period CoveredFiscal year ended February 2026
Period CoveredFull year
Publication date of previous forecast14 April 2025
Previous-period resultsNet sales: ¥2,310 million; operating profit: ¥215 million; ordinary profit: ¥198 million; net income: ¥131 million; earnings per share: ¥126.72 (fiscal year ended February 2025)
Reason for the revisionBecause it was determined that revenue from certain large-scale projects should be recognized when the customers accept the deliverables in the following fiscal year. In addition, cost of sales increased due to upfront initiatives, including expanding the development structure, improving product quality, and developing new features.
Items this document does not state (3)
Details and amount of extraordinary lossDividend forecast revisionConsolidated / non-consolidated

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.

Following discussions with the audit firm, it was decided that revenue from certain large-scale projects would be recognized in the fiscal year following the fiscal year in which the customers accepted the deliverables. In addition, cost of sales increased due to upfront initiatives, including expanding the development structure in anticipation of commencing development of large-scale projects, improving product quality, and developing new features.

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.
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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.
Notice Regarding Differences Between Forecast and Actual Results for the Fiscal Year Ending February 2026 | FORCIA,Inc. (304A) timely disclosure | Komori