Komori
Revision of earnings forecasts3945Superbag Company,LimitedMaterials and Chemicals

Notice Regarding the Recognition of Extraordinary Income and Revision of Earnings Forecast

The full-year forecast for the fiscal year ending March 2026 was revised. On a consolidated basis, net sales, operating profit and ordinary profit were slightly lowered, while net income attributable to owners of the parent was raised by ¥190 million. The main factor behind the revision was the recognition of a ¥153 million extraordinary gain associated with the liquidation of a consolidated subsidiary.

Worth reading
74In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
190
¥ million
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending March 2026 · Full yearPrevious forecast published 6 February 2026
Net SalesConsolidated28,200→28,162million
-0.1%
Net SalesIndividual27,700→27,670million
-0.1%
Operating profitConsolidated780→758million
-2.8%
Operating profitIndividual790→767million
-2.8%
Ordinary incomeConsolidated840→828million
-1.4%
Ordinary incomeIndividual850→832million
-2.0%
Profit attributable to owners of the parentConsolidated610→800million
+31.2%
Profit attributable to owners of the parentStandalone (net income)650→636million
-2.0%
Net income per shareConsolidated410.93→539.29yen and sen
+31.2%
Net income per shareIndividual437.88→428.92yen and sen
-2.0%

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

A ¥153 million gain on the reversal of the foreign currency translation adjustment account associated with the liquidation of 上海世霸包装材料有限公司 will be recognized following a further review of the accounting treatment during the closing process. As a result, net income attributable to owners of the parent is expected to increase by ¥190 million from the previous forecast.

Previous-period resultsConsolidated Net Sales 27,579 Net sales and profit: ¥ million; net income per share: yen and sen / Operating profit 901 Net sales and profit: ¥ million; net income per share: yen and sen / Ordinary income 1,022 Net sales and profit: ¥ million; net income per share: yen and sen / Profit attributable to owners of the parent 976 Net sales and profit: ¥ million; net income per share: yen and sen / Net income per share 658.65 Net sales and profit: ¥ million; net income per share: yen and sen / Individual Net Sales 27,000 Net sales and profit: ¥ million; net income per share: yen and sen / Operating profit 979 Net sales and profit: ¥ million; net income per share: yen and sen / Ordinary income 1,044 Net sales and profit: ¥ million; net income per share: yen and sen / Net income for the current fiscal year 683 Net sales and profit: ¥ million; net income per share: yen and sen / Net income per share 460.95 Net sales and profit: ¥ million; net income per share: yen and sen
Consolidated / non-consolidatedConsolidated / non-consolidated (standalone)
Revised forecast
ItemDetails
Net SalesConsolidated 28,200 / Individual 27,700 → Consolidated 28,162 / Individual 27,670(Consolidated -0.1 / Individual -0.1)
Operating profitConsolidated 780 / Individual 790 → Consolidated 758 / Individual 767(Consolidated -2.8 / Individual -2.8)
Ordinary incomeConsolidated 840 / Individual 850 → Consolidated 828 / Individual 832(Consolidated -1.4 / Individual -2)
Profit attributable to owners of the parentConsolidated 610 / Standalone (net income) 650 → Consolidated 800 / Standalone (net income) 636(Consolidated 31.2 / Standalone (net income) -2)
Net income per shareConsolidated 410.93 / Individual 437.88 → Consolidated 539.29 / Individual 428.92
Fiscal Period CoveredFiscal year ending March 2026
Period CoveredFull year
Publication date of previous forecast6 February 2026
Previous-period resultsConsolidated Net Sales 27,579 Net sales and profit: ¥ million; net income per share: yen and sen / Operating profit 901 Net sales and profit: ¥ million; net income per share: yen and sen / Ordinary income 1,022 Net sales and profit: ¥ million; net income per share: yen and sen / Profit attributable to owners of the parent 976 Net sales and profit: ¥ million; net income per share: yen and sen / Net income per share 658.65 Net sales and profit: ¥ million; net income per share: yen and sen / Individual Net Sales 27,000 Net sales and profit: ¥ million; net income per share: yen and sen / Operating profit 979 Net sales and profit: ¥ million; net income per share: yen and sen / Ordinary income 1,044 Net sales and profit: ¥ million; net income per share: yen and sen / Net income for the current fiscal year 683 Net sales and profit: ¥ million; net income per share: yen and sen / Net income per share 460.95 Net sales and profit: ¥ million; net income per share: yen and sen
Reason for the revisionA ¥153 million gain on the reversal of the foreign currency translation adjustment account associated with the liquidation of 上海世霸包装材料有限公司 will be recognized following a further review of the accounting treatment during the closing process. As a result, net income attributable to owners of the parent is expected to increase by ¥190 million from the previous forecast.
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.

A ¥153 million gain on the reversal of the foreign currency translation adjustment account associated with the liquidation of 上海世霸包装材料有限公司 will be recognized as an extraordinary gain following a further review of the accounting treatment during the closing process. As a result, consolidated net income attributable to owners of the parent is expected to increase by ¥190 million from the previous forecast.

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 Extraordinary Income and Revision of Earnings Forecast | Superbag Company,Limited (3945) timely disclosure | Komori