Revision of the consolidated earnings forecast for the fiscal year ending March 2026 and expected recognition of non-operating income, extraordinary losses (consolidated and non-consolidated), and deferred income tax expense (loss)
株式会社ユビキタスAI (the filing company) and its consolidated subsidiary 株式会社グレープシステム
The Group as a whole, office locations, core products, the product portfolio, smart-device products for consumer use, and software held for sale
Changes in the external and business environments, developments in U.S. tariff measures, geopolitical risks represented by the situation in Iran, higher energy, logistics, and procurement costs due to inflation, the slowdown in the EV market, soaring memory prices, customers’ restraint on investment, the failure of a major project to materialize, the deferral of a large royalty payment to the following fiscal year, lower sales, higher personnel expenses, changes in the outlook for future sales of software held for sale, PMI-related expenses, and one-time costs associated with structural reforms
Net sales: down ¥449 million; operating profit: down ¥355 million; ordinary profit: down ¥366 million; net income attributable to owners of the parent: down ¥625 million (versus the previous forecast). The Company expects to record ¥10 million in insurance proceeds (non-operating income), a ¥137 million impairment loss (extraordinary loss, consolidated), ¥81 million in business structure improvement expenses (extraordinary loss, consolidated), a ¥143 million valuation loss on shares of a subsidiary (extraordinary loss, non-consolidated; eliminated in the consolidated accounts), and ¥61 million in deferred income tax expense (loss).
Fiscal year ending March 2026 (1 April 2025 to 31 March 2026)
The full-year consolidated earnings forecast for the fiscal year ending March 2026 has been revised. The revised forecast is net sales of ¥3,900 million, an operating loss of ¥349 million, an ordinary loss of ¥361 million, a net loss attributable to owners of the parent of ¥648 million, and a loss per share of ¥62.05. The actual loss amount may differ from the forecast figures, and estimates for tax calculations and other items are currently being reviewed.
Company response
An internal investigation committee has been established. The committee chairperson and establishment date are Not disclosed. Investigation-related expenses have been incurred for external law firms and other parties.
Reviewing the organizational structure, reallocating management resources, streamlining the operation of locations, concentrating management resources on core products, reviewing the product portfolio, reducing and consolidating office locations, cutting associated fixed costs, reviewing the organization and operating structure, and optimizing the human-resources portfolio through personnel reassignments and other measures
Related procedures
Investigation by an internal investigation committee
The Company will pursue management and business structural reforms over the next several years, concentrate management resources on core products, review the product portfolio, reduce and consolidate locations, cut fixed costs, and optimize the human-resources portfolio. The figures will be disclosed promptly once finalized.
To be disclosed promptly once these figures are finalized
| Item | Details |
|---|---|
| Event name | Revision of the consolidated earnings forecast for the fiscal year ending March 2026 and expected recognition of non-operating income, extraordinary losses (consolidated and non-consolidated), and deferred income tax expense (loss) |
| Date of occurrence | 27 March 2026 (the date on which the revision of the earnings forecast and the expected recognition of losses and other items were announced) |
| Subject Entity | 株式会社ユビキタスAI (the filing company) and its consolidated subsidiary 株式会社グレープシステム |
| Target Locations / Products | The Group as a whole, office locations, core products, the product portfolio, smart-device products for consumer use, and software held for sale |
| Cause | Changes in the external and business environments, developments in U.S. tariff measures, geopolitical risks represented by the situation in Iran, higher energy, logistics, and procurement costs due to inflation, the slowdown in the EV market, soaring memory prices, customers’ restraint on investment, the failure of a major project to materialize, the deferral of a large royalty payment to the following fiscal year, lower sales, higher personnel expenses, changes in the outlook for future sales of software held for sale, PMI-related expenses, and one-time costs associated with structural reforms |
| Amount of Impact on Business Performance | Net sales: down ¥449 million; operating profit: down ¥355 million; ordinary profit: down ¥366 million; net income attributable to owners of the parent: down ¥625 million (versus the previous forecast). The Company expects to record ¥10 million in insurance proceeds (non-operating income), a ¥137 million impairment loss (extraordinary loss, consolidated), ¥81 million in business structure improvement expenses (extraordinary loss, consolidated), a ¥143 million valuation loss on shares of a subsidiary (extraordinary loss, non-consolidated; eliminated in the consolidated accounts), and ¥61 million in deferred income tax expense (loss). |
| Accounting period in which recognized | Fiscal year ending March 2026 (1 April 2025 to 31 March 2026) |
| Impact on Earnings Forecast | The full-year consolidated earnings forecast for the fiscal year ending March 2026 has been revised. The revised forecast is net sales of ¥3,900 million, an operating loss of ¥349 million, an ordinary loss of ¥361 million, a net loss attributable to owners of the parent of ¥648 million, and a loss per share of ¥62.05. The actual loss amount may differ from the forecast figures, and estimates for tax calculations and other items are currently being reviewed. |
| Type of litigation or proceeding | Investigation by an internal investigation committee |
| Investigation structure | An internal investigation committee has been established. The committee chairperson and establishment date are Not disclosed. Investigation-related expenses have been incurred for external law firms and other parties. |
| Measures to prevent recurrence | Reviewing the organizational structure, reallocating management resources, streamlining the operation of locations, concentrating management resources on core products, reviewing the product portfolio, reducing and consolidating office locations, cutting associated fixed costs, reviewing the organization and operating structure, and optimizing the human-resources portfolio through personnel reassignments and other measures |
| Outlook | The Company will pursue management and business structural reforms over the next several years, concentrate management resources on core products, review the product portfolio, reduce and consolidate locations, cut fixed costs, and optimize the human-resources portfolio. The figures will be disclosed promptly once finalized. |
| Planned follow-up disclosure | To be disclosed promptly once these figures are finalized |
Items this document does not state (12)
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 reasons include external-environment and geopolitical risks arising from U.S. tariff measures and the situation in Iran, cost increases due to inflation, the slowdown in the EV market and soaring memory prices, customers’ restraint on investment, the deferral of a large royalty payment to the following fiscal year, lower sales, higher personnel expenses, depreciation of software held for sale, PMI-related expenses, one-time costs associated with structural reforms, and lower profitability at a consolidated subsidiary.