Komori
Revision of earnings forecasts4100TODA KOGYO CORP.Materials and Chemicals

Notice Regarding the Recording of an Extraordinary Loss and Differences Between Full-Year Consolidated Forecasts and Actual Results

For the fiscal year ending March 2026, consolidated actual results for net sales and operating profit were below the previous forecast, while ordinary profit exceeded it. However, net income attributable to owners of the parent was substantially below the forecast due to the recognition of an extraordinary loss. In addition, an extraordinary loss of ¥3,016 million was recognized in connection with the transfer of the equity interest in BASF Toda Battery Materials LLC.

Worth reading
74In focus
Scored from 4 of 5 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
3016
million yen
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending March 2026 · Full yearPrevious forecast published 11 November 2025
Net Sales28,500→28,041million yen
-1.6%
Operating profit1,000→862million yen
-13.8%
Ordinary income-300→-77million yen
+74.3%
Profit attributable to owners of the parent-700→-3,455million yen
-393.6%
Net income per share-121.08→-597.39yen and sen
-393.4%

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

Net sales and operating profit were below the forecast because sales of soft magnetic materials and other products remained weaker than expected. Ordinary profit exceeded the forecast because earnings from equity-method affiliates outperformed expectations and foreign exchange gains arose from the revaluation of foreign-currency-denominated assets and liabilities. However, net income attributable to owners of the parent was below the forecast due to the recognition of an extraordinary loss.

Details and amount of extraordinary loss

Expense recorded for the provision for losses on the transfer of investments in affiliates: ¥3,016 million

Previous-period resultsNet sales: ¥31,667 million; operating loss: ¥648 million; ordinary loss: ¥1,411 million; net loss attributable to owners of the parent: ¥3,563 million; net loss per share: ¥616.44 (fiscal year ended March 2025)
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales28,500 million yen → 28,041 million yen(-1.6%)
Operating profit1,000 million yen → 862 million yen(-13.8%)
Ordinary income-300 million yen → -77 million yen
Profit attributable to owners of the parent-700 million yen → -3,455 million yen
Net income per share-121.08 yen and sen → -597.39 yen and sen
Fiscal Period CoveredFiscal year ending March 2026
Period CoveredFull year
Publication date of previous forecast11 November 2025
Previous-period resultsNet sales: ¥31,667 million; operating loss: ¥648 million; ordinary loss: ¥1,411 million; net loss attributable to owners of the parent: ¥3,563 million; net loss per share: ¥616.44 (fiscal year ended March 2025)
Reason for the revisionNet sales and operating profit were below the forecast because sales of soft magnetic materials and other products remained weaker than expected. Ordinary profit exceeded the forecast because earnings from equity-method affiliates outperformed expectations and foreign exchange gains arose from the revaluation of foreign-currency-denominated assets and liabilities. However, net income attributable to owners of the parent was below the forecast due to the recognition of an extraordinary loss.
Details and amount of extraordinary lossExpense recorded for the provision for losses on the transfer of investments in affiliates: ¥3,016 million
Consolidated / non-consolidatedConsolidated
Items this document does not state (1)
Dividend 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.

Net sales and operating profit were below the forecast because sales of soft magnetic materials and other products remained weaker than expected. Ordinary profit exceeded the forecast because earnings from equity-method affiliates outperformed expectations and foreign exchange gains arose from the revaluation of foreign-currency-denominated assets and liabilities. However, net income attributable to owners of the parent was below the forecast because an expense of ¥3,016 million was recorded for the provision for losses on the transfer of investments in affiliates as an extraordinary loss.

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 Recording of an Extraordinary Loss and Differences Between Full-Year Consolidated Forecasts and Actual Results | TODA KOGYO CORP. (4100) timely disclosure | Komori