2026-09-08First statedRevision of earnings forecasts
「① Net assets maintenance covenant
From the fiscal year ending January 2027 onward, consolidated net assets at each fiscal year-end must be maintained at or above 75% of the higher of consolidated net assets at the immediately preceding fiscal year-end or at the fiscal year-end in January 2026.
② Earnings maintenance covenant
From the fiscal year ending January 2027 onward, the Company must not record an ordinary loss for two consecutive fiscal periods in the consolidated income statement for the relevant fiscal year and the immediately preceding fiscal year.」
Financial covenants relating to borrowings used to finance the acquisition of the 布谷舶用計器工業 Group were disclosed for the first time. They require the maintenance of consolidated net assets and prohibit the recording of ordinary losses for two consecutive periods.