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Revision to earnings forecast4124OSAKA YUKA INDUSTRY LTD.Materials and Chemicals

Notice Regarding Recognition of Non-Operating Income and Differences from Prior-Year Actual Non-Consolidated Results

The Company reported differences between its non-consolidated results for the fiscal year ended September 2026 and the prior-year actual results. It also recognized a ¥80 million reversal of the allowance for doubtful accounts on a loan that had been fully repaid as non-operating income on a non-consolidated basis, with no impact on consolidated results.

Worth reading
71In focus
Scored from 3 of 5 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
80
¥ million
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending September 2026 · Full year
Net Sales—→—million
-2.1%
Operating profit—→—million
-18.6%
Ordinary income—→—million
+26.0%
Profit attributable to owners of the parent—→—million
+821.8%

The bar length represents the relative magnitude of change, based on the item that changed the most in this document.

Reason for the revision

Weak transactions with some major customers compared with the same period of the prior year; the impact of soaring fuel and solvent prices; recognition of a ¥80 million reversal of the allowance for doubtful accounts; and recognition of ¥114 million in public tender offer-related expenses as an extraordinary loss in the prior year

Details and amount of extraordinary loss

Public tender offer-related expenses of ¥114 million (recognized as an extraordinary loss in the fiscal year ended September 2025)

Previous-period resultsNet sales: ¥1,098 million; operating profit: ¥173 million; ordinary profit: ¥180 million; net profit: ¥19 million; net profit per share: ¥18.22
Consolidated / non-consolidatedNon-consolidated
Revised forecast
ItemDetails
Net Sales-23
Operating profit-32
Ordinary income46
Profit attributable to owners of the parent156
Fiscal Period CoveredFiscal year ending September 2026
Period CoveredFull year
Previous-period resultsNet sales: ¥1,098 million; operating profit: ¥173 million; ordinary profit: ¥180 million; net profit: ¥19 million; net profit per share: ¥18.22
Reason for the revisionWeak transactions with some major customers compared with the same period of the prior year; the impact of soaring fuel and solvent prices; recognition of a ¥80 million reversal of the allowance for doubtful accounts; and recognition of ¥114 million in public tender offer-related expenses as an extraordinary loss in the prior year
Details and amount of extraordinary lossPublic tender offer-related expenses of ¥114 million (recognized as an extraordinary loss in the fiscal year ended September 2025)
Consolidated / non-consolidatedNon-consolidated
Items this document does not state (3)
Net income per sharePublication date of previous forecastDividend 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 declined because transactions with some major customers remained weak year on year, and operating profit declined because of lower sales and the impact of soaring fuel and solvent prices. Meanwhile, ordinary profit increased due to recognition of a ¥80 million reversal of the allowance for doubtful accounts, and net profit increased because the prior year included ¥114 million in public tender offer-related expenses recognized as an extraordinary loss.

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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 Regarding Recognition of Non-Operating Income and Differences from Prior-Year Actual Non-Consolidated Results | OSAKA YUKA INDUSTRY LTD. (4124) timely disclosure | Komori