Revised forecast
Fiscal year ending September 2026 · Full yearPrevious forecast published 30 September 2026The 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.
Operating profit and ordinary profit fell short of the forecast because some of the selling, general and administrative expenses of consolidated subsidiaries had not been appropriately reflected in the consolidated earnings forecast. Net income attributable to owners of the parent exceeded the forecast because the Company recorded an adjustment to income taxes of negative ¥75 million, among other factors, due to a review of the impact of tax-effect accounting and the additional recognition of deferred tax assets.
Impairment losses and office relocation expenses: ¥20 million
| Item | Details |
|---|---|
| Net Sales | ¥2,710 million → ¥2,712 million（+0.1%） |
| Operating profit | ¥74 million → ¥41 million（-44.0%） |
| Ordinary income | ¥80 million → ¥46 million（-42.0%） |
| Profit attributable to owners of the parent | ¥284 million → ¥353 million（+24.6%） |
| Net income per share | ¥115.48 / sen → ¥143.55 / sen |
| Fiscal Period Covered | Fiscal year ending September 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 30 September 2026 |
| Previous-period results | Fiscal year ended September 2025: consolidated net sales of ¥2,306 million, consolidated operating profit of ¥10 million, consolidated ordinary profit of ¥7 million, net income attributable to owners of the parent of ¥26 million, and basic earnings per share of ¥10.76 |
| Reason for the revision | Operating profit and ordinary profit fell short of the forecast because some of the selling, general and administrative expenses of consolidated subsidiaries had not been appropriately reflected in the consolidated earnings forecast. Net income attributable to owners of the parent exceeded the forecast because the Company recorded an adjustment to income taxes of negative ¥75 million, among other factors, due to a review of the impact of tax-effect accounting and the additional recognition of deferred tax assets. |
| Details and amount of extraordinary loss | Impairment losses and office relocation expenses: ¥20 million |
| 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.Operating profit and ordinary profit fell short of the forecast because some of the selling, general and administrative expenses of consolidated subsidiaries had not been appropriately reflected in the consolidated earnings forecast. Net income attributable to owners of the parent exceeded the forecast because, after reviewing tax-effect accounting in light of the performance and outlook for the fiscal year ending September 2027, the Company additionally recognized deferred tax assets and recorded an adjustment to income taxes of negative ¥75 million, among other factors. The ¥20 million in extraordinary losses, consisting of impairment losses and office relocation expenses, was recorded as initially expected.