Komori
Revision to earnings forecast4240CLUSTER TECHNOLOGY CO.,LTD.Materials and Chemicals

Notice Regarding the Difference Between the Forecast and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 on a Non-Consolidated Basis

Compared with the previous forecast, actual results for the second quarter (interim period) of the fiscal year ending March 2027 were ¥19 million below forecast for revenue, while operating profit was ¥21 million above forecast, ordinary profit was ¥20 million above forecast, and interim net profit was ¥13 million above forecast. The full-year earnings forecast has not been revised at this time, and the Company states that it will make a timely disclosure if it determines that a revision is necessary.

Worth reading
56In 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
80.9
%
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending March 2027 · Second quarter (interim period)Previous forecast published 12 August 2026
Net Sales635→615million
-3.1%
Operating profit27→48million
+80.9%
Ordinary income31→51million
+65.5%
Profit attributable to owners of the parent19→33million
+68.2%
Net income per share3.46→5.83/ sen
+68.5%

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

The other areas of the nano/micro-technology-related business were slightly below forecast, while the macro-technology-related business exceeded forecast. Profit exceeded forecast due to lower outsourced processing costs and depreciation, raw material and other costs remaining within the expected range, and some research and development and other expenses being deferred to the second half.

Previous-period resultsRevenue ¥664 million, operating profit ¥113 million, ordinary profit ¥115 million, interim net profit ¥104 million, interim net profit per share ¥18.39
Consolidated / non-consolidatedNon-consolidated
Revised forecast
ItemDetails
Net Sales¥635 million → ¥615 million(-3.1%)
Operating profit¥27 million → ¥48 million(+80.9%)
Ordinary income¥31 million → ¥51 million(+65.5%)
Profit attributable to owners of the parent¥19 million → ¥33 million(+68.2%)
Net income per share¥3.46 / sen → ¥5.83 / sen
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredSecond quarter (interim period)
Publication date of previous forecast12 August 2026
Previous-period resultsRevenue ¥664 million, operating profit ¥113 million, ordinary profit ¥115 million, interim net profit ¥104 million, interim net profit per share ¥18.39
Reason for the revisionThe other areas of the nano/micro-technology-related business were slightly below forecast, while the macro-technology-related business exceeded forecast. Profit exceeded forecast due to lower outsourced processing costs and depreciation, raw material and other costs remaining within the expected range, and some research and development and other expenses being deferred to the second half.
Consolidated / non-consolidatedNon-consolidated
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.

Revenue was slightly below forecast in the other areas of the nano/micro-technology-related business, while the macro-technology-related business exceeded forecast. Profit exceeded forecast due to lower outsourced processing costs, lower depreciation resulting from delays in part of the new capital investment plan, raw material and other costs remaining within the expected range, and some research and development and other expenses being deferred to the second half.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Difference Between the Forecast and Actual Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 on a Non-Consolidated Basis | CLUSTER TECHNOLOGY CO.,LTD. (4240) timely disclosure | Komori