Revised forecast
Fiscal year ending March 2027 · Full yearPrevious forecast published 6 August 2026The bar length represents the relative magnitude of change, based on the item that changed the most in this document.
Net sales, operating income and ordinary income are expected to exceed the previous forecasts, as release films for ceramic capacitors and the liquid-crystal polarizer protective film “Cosmo Shine SRF” have remained firm. Meanwhile, net income attributable to owners of the parent is expected to fall below the previous forecast, mainly due to the recording of ¥6.5 billion in extraordinary losses.
¥6.5 billion impairment loss on business-use assets of the contract pharmaceutical manufacturing business
| Item | Details |
|---|---|
| Net Sales | 435,000 Million yen → 440,000 Million yen（+1.1%） |
| Operating profit | 23,000 Million yen → 27,000 Million yen（+17.4%） |
| Ordinary income | 18,500 Million yen → 22,100 Million yen（+19.5%） |
| Profit attributable to owners of the parent | 7,000 Million yen → 4,000 Million yen（-42.9%） |
| Net income per share | ¥79.33 → ¥45.32 |
| Fiscal Period Covered | Fiscal year ending March 2027 |
| Period Covered | Full year |
| Publication date of previous forecast | 6 August 2026 |
| Previous-period results | Net sales ¥421,563 million, operating income ¥27,906 million, ordinary income ¥22,878 million, net income attributable to owners of the parent ¥11,174 million, and basic earnings per share ¥126.65 (fiscal year ended March 2026) |
| Reason for the revision | Net sales, operating income and ordinary income are expected to exceed the previous forecasts, as release films for ceramic capacitors and the liquid-crystal polarizer protective film “Cosmo Shine SRF” have remained firm. Meanwhile, net income attributable to owners of the parent is expected to fall below the previous forecast, mainly due to the recording of ¥6.5 billion in extraordinary losses. |
| Details and amount of extraordinary loss | ¥6.5 billion impairment loss on business-use assets of the contract pharmaceutical manufacturing business |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (1)
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.In the contract pharmaceutical manufacturing business, the Company reviewed its business plan in light of declining contract manufacturing volumes due to the emergence of competing products. As a result, the recoverable amount of the business-use assets fell below their carrying amount, and the Company recorded an impairment loss of ¥6.5 billion. Meanwhile, net sales, operating income and ordinary income are expected to exceed the previous forecasts, as release films for ceramic capacitors and the liquid-crystal polarizer protective film “Cosmo Shine SRF” have remained firm.