Revised forecast
Fiscal year ending September 2026 · Full yearPrevious forecast published 13 November 2025The 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.
As consolidated net sales are expected to fall below the initial plan and gross profit is also expected to fall below plan, operating income and ordinary income have been revised downward. Meanwhile, net income attributable to owners of the parent has been revised upward due to the recognition of extraordinary gains and losses.
The Company expects to recognize ¥20 million in relocation preparation expenses, including a loss on disposal of fixed assets, as an extraordinary loss in the fiscal year ending September 2026. In addition, the Company expects to recognize a ¥275 million vacating compensation payment as an extraordinary gain in the fiscal year ending September 2026 and another ¥275 million in the fiscal year ending September 2027.
| Item | Details |
|---|---|
| Net Sales | ¥2,800 million → ¥2,710 million（-3.2%） |
| Operating profit | ¥100 million → ¥74 million（-26.0%） |
| Ordinary income | ¥120 million → ¥80 million（-33.3%） |
| Profit attributable to owners of the parent | ¥100 million → ¥284 million（+184.0%） |
| Net income per share | 39.46 yen and sen → 115.48 yen and sen |
| Fiscal Period Covered | Fiscal year ending September 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 13 November 2025 |
| Previous-period results | Fiscal year ended September 2025: consolidated net sales ¥2,306 million, consolidated operating income ¥10 million, consolidated ordinary income ¥7 million, net income attributable to owners of the parent ¥26 million, earnings per share ¥10.76 |
| Reason for the revision | As consolidated net sales are expected to fall below the initial plan and gross profit is also expected to fall below plan, operating income and ordinary income have been revised downward. Meanwhile, net income attributable to owners of the parent has been revised upward due to the recognition of extraordinary gains and losses. |
| Details and amount of extraordinary loss | The Company expects to recognize ¥20 million in relocation preparation expenses, including a loss on disposal of fixed assets, as an extraordinary loss in the fiscal year ending September 2026. In addition, the Company expects to recognize a ¥275 million vacating compensation payment as an extraordinary gain in the fiscal year ending September 2026 and another ¥275 million in the fiscal year ending September 2027. |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (1)
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 are expected to fall below the initial forecast, and gross profit, operating income and ordinary income are also expected to fall below plan. However, because a vacating compensation payment arising from the termination of the head office building lease will be recognized as an extraordinary gain, net income attributable to owners of the parent is expected to exceed the previous forecast.