Komori
Revision of earnings forecasts3202Daitobo Co.,Ltd.Materials and Chemicals

Notice Regarding the Recognition of Non-Operating Income (Dividend Income) and Revision to the Consolidated Earnings Forecast for the Six Months Ended September 2026 of the Fiscal Year Ending March 2027

For the cumulative second quarter of the fiscal year ending March 2027, the consolidated forecasts for net sales and operating income were revised downward, while those for ordinary income and interim net income attributable to owners of the parent were revised upward. A ¥80 million dividend received from an investee company will be recognized earlier than initially expected, while the full-year forecasts remain unchanged.

Worth reading
64In focus
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Direction
Mixed performance
Direction inferred from the company’s description.
Scale
183.3
%
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending March 2027 · Cumulative second quarterPrevious forecast published 8 May 2026
Net Sales2,200→2,000million
-9.1%
Operating profit160→145million
-9.4%
Ordinary income50→115million
+130.0%
Profit attributable to owners of the parent30→85million yen (interim net income)
+183.3%
Net income per share1→2.84yen and sen (interim net income)
+184.0%

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 the dividend received will be recognized in the cumulative second-quarter consolidated period earlier than initially expected due to the investee company’s extraordinary closing of accounts, ordinary income and interim net income attributable to owners of the parent will be revised.

Previous-period resultsNet sales: ¥1,919 million; operating income: ¥132 million; ordinary income: ¥36 million; interim net income attributable to owners of the parent: ¥31 million; interim net income per share: ¥1.06 (second quarter of the fiscal year ended March 2026)
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥2,200 million → ¥2,000 million(-9.1%)
Operating profit¥160 million → ¥145 million(-9.4%)
Ordinary income¥50 million → ¥115 million(+130.0%)
Profit attributable to owners of the parent30 million yen (interim net income) → 85 million yen (interim net income)(+183.3%)
Net income per share1 yen and sen (interim net income) → 2.84 yen and sen (interim net income)
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredCumulative second quarter
Publication date of previous forecast8 May 2026
Previous-period resultsNet sales: ¥1,919 million; operating income: ¥132 million; ordinary income: ¥36 million; interim net income attributable to owners of the parent: ¥31 million; interim net income per share: ¥1.06 (second quarter of the fiscal year ended March 2026)
Reason for the revisionBecause the dividend received will be recognized in the cumulative second-quarter consolidated period earlier than initially expected due to the investee company’s extraordinary closing of accounts, ordinary income and interim net income attributable to owners of the parent will be revised.
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.

Because the investee company conducted an extraordinary closing of accounts, the dividend received will be recognized in the cumulative second-quarter period earlier than initially expected. No specific reason is stated for the downward revisions to net sales and operating income.

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 the Recognition of Non-Operating Income (Dividend Income) and Revision to the Consolidated Earnings Forecast for the Six Months Ended September 2026 of the Fiscal Year Ending March 2027 | Daitobo Co.,Ltd. (3202) timely disclosure | Komori