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Revision of earnings forecasts3109SHIKIBO LTD.Materials and Chemicals

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

For the fiscal year ended March 2026, revenue increased due to the acquisition of a business, while operating income and ordinary income declined. Net income increased due in part to a gain on negative goodwill. For the fiscal year ending March 2027, the company expects revenue, operating income and ordinary income to increase, while net income attributable to owners of the parent is expected to decline.

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Revised forecast

Fiscal year ending March 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
—

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

Reason for the revision

Following its acquisition of the apparel and textile business and related operations from the Unitika Group on 30 December 2025, the company revised the targets in its medium-term management plan, “TG25-27.” Because the outlook for the situation in the Middle East remains uncertain, its impact has not been incorporated into the assumptions underlying the earnings forecast for the fiscal year ending March 2027.

Details and amount of extraordinary loss

Impairment loss ¥147 million, loss on the reduction of fixed asset acquisition costs ¥61 million, disaster loss ¥20 million, loss on disposal of fixed assets ¥17 million, total extraordinary losses ¥246 million

Previous-period resultsFiscal year ended March 2026: Revenue ¥44,554 million, operating income ¥974 million, ordinary income ¥658 million, net income attributable to owners of the parent ¥950 million, net income per share ¥74.93
Dividend forecast revisionFor the fiscal year ending March 2027, the company forecasts an interim dividend of ¥25, a year-end dividend of ¥25 and an annual dividend of ¥50. The forecast is unchanged from the previous fiscal year. An explicit statement of “No revision” is Not disclosed.
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net SalesNot disclosed → Cumulative second-quarter results 25,900 / Full year 55,700
Operating profitNot disclosed → Cumulative second-quarter results 450 / Full year 1,500
Ordinary incomeNot disclosed → Cumulative second-quarter results 100 / Full year 900
Profit attributable to owners of the parentNot disclosed → Cumulative second-quarter results 50 / Full year 600
Net income per shareNot disclosed → Cumulative second-quarter results 3.94 / Full year 47.28
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredSix months and full year
Previous-period resultsFiscal year ended March 2026: Revenue ¥44,554 million, operating income ¥974 million, ordinary income ¥658 million, net income attributable to owners of the parent ¥950 million, net income per share ¥74.93
Reason for the revisionFollowing its acquisition of the apparel and textile business and related operations from the Unitika Group on 30 December 2025, the company revised the targets in its medium-term management plan, “TG25-27.” Because the outlook for the situation in the Middle East remains uncertain, its impact has not been incorporated into the assumptions underlying the earnings forecast for the fiscal year ending March 2027.
Details and amount of extraordinary lossImpairment loss ¥147 million, loss on the reduction of fixed asset acquisition costs ¥61 million, disaster loss ¥20 million, loss on disposal of fixed assets ¥17 million, total extraordinary losses ¥246 million
Dividend forecast revisionFor the fiscal year ending March 2027, the company forecasts an interim dividend of ¥25, a year-end dividend of ¥25 and an annual dividend of ¥50. The forecast is unchanged from the previous fiscal year. An explicit statement of “No revision” is Not disclosed.
Consolidated / non-consolidatedConsolidated
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.

The company explained that, following its acquisition of the apparel and textile business and related operations from the Unitika Group on 30 December 2025, it revised the targets in its medium-term management plan, “TG25-27,” and set the outlook for the fiscal year ending March 2027 at the revised target levels. The company also stated that, because the outlook for the situation in the Middle East remains uncertain, its impact has not been incorporated into the assumptions.

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Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated) | SHIKIBO LTD. (3109) timely disclosure | Komori