Komori
Revision of earnings forecasts4234Sun A.Kaken Company,LimitedMaterials and Chemicals

Notice Regarding Differences Between Consolidated Earnings Forecasts and Actual Results and Reversal of Deferred Tax Liabilities

For the fiscal year ended March 2026, consolidated results were 0.8% below the forecast announced in February for net sales, while operating profit, ordinary profit, and net income attributable to owners of the parent exceeded the forecast. The upside in net income was due to lower income tax expenses following the reversal of deferred tax liabilities associated with a decrease in the valuation allowance.

Worth reading
59In 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
282
¥ million (change in net income attributable to owners of the parent)
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending March 2026 · Full yearPrevious forecast published 12 February 2026
Net Sales30,600→30,358million
-0.8%
Operating profit750→837million
+11.6%
Ordinary income900→1,021million
+13.5%
Profit attributable to owners of the parent675→957million
+41.8%
Net income per share70.08→99.62yen and sen
+42.2%

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, operating profit, and ordinary profit were generally in line with forecasts. Net income attributable to owners of the parent exceeded the previous forecast because income taxes—deferred decreased following the reversal of deferred tax liabilities associated with a decrease in the valuation allowance.

Previous-period resultsFiscal year ended March 2025: net sales of ¥29,430 million, operating loss of ¥32 million, ordinary profit of ¥90 million, net income attributable to owners of the parent of ¥239 million, and basic earnings per share of ¥23.38
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥30,600 million → ¥30,358 million(-0.8%)
Operating profit¥750 million → ¥837 million(+11.6%)
Ordinary income¥900 million → ¥1,021 million(+13.5%)
Profit attributable to owners of the parent¥675 million → ¥957 million(+41.8%)
Net income per share70.08 yen and sen → 99.62 yen and sen
Fiscal Period CoveredFiscal year ending March 2026
Period CoveredFull year
Publication date of previous forecast12 February 2026
Previous-period resultsFiscal year ended March 2025: net sales of ¥29,430 million, operating loss of ¥32 million, ordinary profit of ¥90 million, net income attributable to owners of the parent of ¥239 million, and basic earnings per share of ¥23.38
Reason for the revisionNet sales, operating profit, and ordinary profit were generally in line with forecasts. Net income attributable to owners of the parent exceeded the previous forecast because income taxes—deferred decreased following the reversal of deferred tax liabilities associated with a decrease in the valuation allowance.
Consolidated / non-consolidatedConsolidated
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.

Net sales, operating profit, and ordinary profit were generally in line with forecasts. Net income attributable to owners of the parent exceeded the previous forecast because income taxes—deferred decreased following the reversal of deferred tax liabilities associated with a decrease in the valuation allowance. The valuation allowance decreased by ¥258 million.

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Notice Regarding Differences Between Consolidated Earnings Forecasts and Actual Results and Reversal of Deferred Tax Liabilities | Sun A.Kaken Company,Limited (4234) timely disclosure | Komori