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Revision of earnings forecasts3858Ubiquitous AI CorporationInformation and Communications, Services and Others

Notice of Variances Between Consolidated Earnings Forecasts and Actual Results, Recognition of Adjustments to Income Taxes, and Variances Between Non-Consolidated Results and the Previous Fiscal Year’s Actual Results

Compared with the forecast announced on 27 March, consolidated actual results for the fiscal year ending March 2026 were ¥24 million higher in net sales, while operating income and ordinary income each improved by ¥147 million and net income attributable to owners of the parent improved by ¥129 million. Standalone actual results were below the previous fiscal year, and an adjustment to income taxes of ¥64.234 million was recorded due to the reversal of deferred tax assets.

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147
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Revised forecast

Fiscal year ending March 2026 · Full yearPrevious forecast published 27 March 2026
Net Sales3,900→3,924million
+0.6%
Operating profit-349→-201million
+42.4%
Ordinary income-361→-213million
+41.0%
Profit attributable to owners of the parent-648→-518million
+20.1%
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. 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

Consolidated profit exceeded the previous forecast due to company-wide cost reductions, including lower outsourcing expenses and payment processing fees. Standalone results were below the previous fiscal year due to changes in the external and business environments, geopolitical risks such as U.S. tariff measures and the situation in Iran, higher costs including energy, procurement and wages, delays in improving the profitability of contract development and other operations, and higher personnel expenses resulting from hiring for structural reforms.

Previous-period resultsConsolidated: net sales of ¥4,138 million, operating income of ¥96 million, ordinary income of ¥92 million, net income attributable to owners of the parent of ¥91 million, and earnings per share of ¥8.71. Standalone: net sales of ¥2,060 million, operating income of ¥7 million, ordinary income of ¥5 million, net loss of ¥458 million, and earnings per share of −¥43.83.
Consolidated / non-consolidatedConsolidated / non-consolidated (standalone)
Revised forecast
ItemDetails
Net Sales¥3,900 million → ¥3,924 million(+0.6%)
Operating profit¥-349 million → ¥-201 million
Ordinary income¥-361 million → ¥-213 million
Profit attributable to owners of the parent¥-648 million → ¥-518 million
Net income per share−¥62.05 → −¥49.59
Fiscal Period CoveredFiscal year ending March 2026
Period CoveredFull year
Publication date of previous forecast27 March 2026
Previous-period resultsConsolidated: net sales of ¥4,138 million, operating income of ¥96 million, ordinary income of ¥92 million, net income attributable to owners of the parent of ¥91 million, and earnings per share of ¥8.71. Standalone: net sales of ¥2,060 million, operating income of ¥7 million, ordinary income of ¥5 million, net loss of ¥458 million, and earnings per share of −¥43.83.
Reason for the revisionConsolidated profit exceeded the previous forecast due to company-wide cost reductions, including lower outsourcing expenses and payment processing fees. Standalone results were below the previous fiscal year due to changes in the external and business environments, geopolitical risks such as U.S. tariff measures and the situation in Iran, higher costs including energy, procurement and wages, delays in improving the profitability of contract development and other operations, and higher personnel expenses resulting from hiring for structural reforms.
Consolidated / non-consolidatedConsolidated / non-consolidated (standalone)
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.

Consolidated profit exceeded the forecast due to company-wide cost reductions, including lower outsourcing expenses and payment processing fees. Reasons cited for the decline in standalone results versus the previous fiscal year include geopolitical risks such as U.S. tariff measures and the situation in Iran, higher costs including energy, procurement and wages, delays in improving the profitability of contract development and other operations, and higher personnel expenses resulting from hiring for structural reforms. The adjustment to income taxes was recorded because deferred tax assets were reversed following a review of estimated future taxable income and the recoverability of the deferred tax assets.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice of Variances Between Consolidated Earnings Forecasts and Actual Results, Recognition of Adjustments to Income Taxes, and Variances Between Non-Consolidated Results and the Previous Fiscal Year’s Actual Results | Ubiquitous AI Corporation (3858) timely disclosure | Komori