Revised forecast
Fiscal year ending September 2026 · Full yearPrevious forecast published 14 August 2026The bar length represents the relative magnitude of change, based on the item that changed the most in this document.
Revenue was broadly in line with the previously announced forecast, but each profit measure below operating profit fell short of the previously announced forecast due mainly to the recording of an impairment loss in connection with the transition to a holding company structure.
Impairment loss of ¥760 million (arising from the transition to a holding company structure)
| Item | Details |
|---|---|
| Net Sales | ¥6,859 million → ¥6,924 million（+1.0%） |
| Operating profit | 187～251 → △484 |
| Profit attributable to owners of the parent | 45～96 → △721 |
| Net income per share | –¥10.03 to –¥5.09 → –¥79.16 |
| Fiscal Period Covered | Fiscal year ending September 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 14 August 2026 |
| Previous-period results | Revenue of ¥3,025 million, operating profit of ¥29 million, loss before tax of ¥15 million, net income of ¥55 million, and basic earnings per share of ¥1.64 |
| Reason for the revision | Revenue was broadly in line with the previously announced forecast, but each profit measure below operating profit fell short of the previously announced forecast due mainly to the recording of an impairment loss in connection with the transition to a holding company structure. |
| Details and amount of extraordinary loss | Impairment loss of ¥760 million (arising from the transition to a holding company structure) |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (2)
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.The allocation of common Group expenses to each Group company in connection with the transition to a holding company structure reduced the standalone operating profit of each company, causing the recoverable amount to fall below the carrying amount of fixed assets, including goodwill. Regarding the variance from the forecast, the company stated that each profit measure below operating profit fell short of the previous forecast, mainly because an impairment loss was recorded.