Komori
Revision to earnings forecast3199Watahan & Co.,Ltd.Retail

Notice Regarding Differences Between Consolidated Earnings Forecast and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027

For the second quarter of the fiscal year ending March 2027, net sales and operating income were below forecast, while ordinary income and net income attributable to owners of the parent were above forecast. Interim net income was 46.76% above forecast because a gain on negative goodwill arising from the conversion of an entity into a consolidated subsidiary was recorded as extraordinary income.

Worth reading
57In focus
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Direction
Mixed performance
Direction inferred from the company’s description.
Scale
46.76
%
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending March 2027 · Second quarter (interim period)Previous forecast published 11 May 2026
Net Sales69,333→66,989million
-3.4%
Operating profit1,196→1,157million
-3.3%
Ordinary income1,244→1,268million
+2.0%
Profit attributable to owners of the parent746→1,094million yen (interim net income)
+46.8%
Net income per share39.92→58.53yen and sen (interim earnings per share)
+46.6%

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

Interim net income attributable to owners of the parent exceeded the previous forecast because a gain on negative goodwill arising from the conversion of an entity into a consolidated subsidiary was recorded as extraordinary income. The gain on negative goodwill is a provisional amount because the purchase price allocation has not been completed.

Previous-period resultsNet sales: ¥65,463 million; operating income: ¥1,449 million; ordinary income: ¥1,642 million; interim net income attributable to owners of the parent: ¥1,135 million; interim net income per share: ¥58.61
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥69,333 million → ¥66,989 million(-3.4%)
Operating profit¥1,196 million → ¥1,157 million(-3.3%)
Ordinary income¥1,244 million → ¥1,268 million(+2.0%)
Profit attributable to owners of the parent746 million yen (interim net income) → 1,094 million yen (interim net income)(+46.8%)
Net income per share39.92 yen and sen (interim earnings per share) → 58.53 yen and sen (interim earnings per share)
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredSecond quarter (interim period)
Publication date of previous forecast11 May 2026
Previous-period resultsNet sales: ¥65,463 million; operating income: ¥1,449 million; ordinary income: ¥1,642 million; interim net income attributable to owners of the parent: ¥1,135 million; interim net income per share: ¥58.61
Reason for the revisionInterim net income attributable to owners of the parent exceeded the previous forecast because a gain on negative goodwill arising from the conversion of an entity into a consolidated subsidiary was recorded as extraordinary income. The gain on negative goodwill is a provisional amount because the purchase price allocation has not been completed.
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.

Interim net income attributable to owners of the parent exceeded the previous forecast because a gain on negative goodwill arising from the conversion of an entity into a consolidated subsidiary was recorded as extraordinary income. The gain on negative goodwill is a provisional amount because the purchase price allocation has not been completed.

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 Differences Between Consolidated Earnings Forecast and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 | Watahan & Co.,Ltd. (3199) timely disclosure | Komori