Komori
Revision of earnings forecasts4381BPLATS,Inc.Information and Communications, Services and Others

Notice Regarding the Recording of Operating Expenses (Provision for Shareholder Benefits) and Extraordinary Loss (Impairment Loss), and Differences between Full-Year Consolidated and Standalone Earnings Forecasts and Actual Results

For the fiscal year ending March 2026, net income attributable to owners of the parent was ¥773 million below the forecast due to the recognition of a provision for shareholder benefits and an impairment loss, although net sales exceeded the forecast by ¥29 million. The Company recorded an impairment loss of ¥772.505 million as an extraordinary loss.

Worth reading
83Important
Scored from 3 of 5 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-773
¥ 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 14 November 2025
Net Sales—→—million
—
Operating profit—→—million
—
Ordinary income—→—million
—
Profit attributable to owners of the parent—→—million
—
Net income per share—→—yen and sen
—

The bar length represents the relative magnitude of change, based on the item that changed the most in this document.

Reason for the revision

Net sales exceeded the forecast due to spot sales near the end of the fiscal year. Although the provision for shareholder benefits exceeded the forecast, operating income and ordinary income were approximately in line with the forecast due in part to the effect of higher sales. Net income was substantially below the forecast due to the recognition of an impairment loss.

Details and amount of extraordinary loss

Impairment loss of ¥772.505 million on software and shared assets related to the Bplats® IT platform

Previous-period resultsConsolidated: net sales of ¥706 million, operating loss of ¥207 million, ordinary loss of ¥217 million, net loss attributable to owners of the parent of ¥298 million, and net loss per share of ¥121.41. Non-consolidated: net sales of ¥703 million, operating loss of ¥210 million, ordinary loss of ¥219 million, net loss of ¥299 million, and net loss per share of ¥122.17.
Consolidated / non-consolidatedConsolidated / non-consolidated (standalone)
Revised forecast
ItemDetails
Net Sales698 (consolidated) / 695 (non-consolidated) → 727 (consolidated actual) / 724 (non-consolidated actual)(4.1% (consolidated and non-consolidated))
Operating profit-125 (consolidated) / -127 (non-consolidated) → -126 (consolidated actual) / -128 (non-consolidated actual)
Ordinary income-140 (consolidated) / -142 (non-consolidated) → -142 (consolidated actual) / -144 (non-consolidated actual)
Profit attributable to owners of the parent-152 (consolidated) → -925 (consolidated actual)
Net income per share-61.51 (consolidated) / -61.91 (non-consolidated) → -361.82 (consolidated actual) / -362.33 (non-consolidated actual)
Fiscal Period CoveredFiscal year ending March 2026
Period CoveredFull year
Publication date of previous forecast14 November 2025
Previous-period resultsConsolidated: net sales of ¥706 million, operating loss of ¥207 million, ordinary loss of ¥217 million, net loss attributable to owners of the parent of ¥298 million, and net loss per share of ¥121.41. Non-consolidated: net sales of ¥703 million, operating loss of ¥210 million, ordinary loss of ¥219 million, net loss of ¥299 million, and net loss per share of ¥122.17.
Reason for the revisionNet sales exceeded the forecast due to spot sales near the end of the fiscal year. Although the provision for shareholder benefits exceeded the forecast, operating income and ordinary income were approximately in line with the forecast due in part to the effect of higher sales. Net income was substantially below the forecast due to the recognition of an impairment loss.
Details and amount of extraordinary lossImpairment loss of ¥772.505 million on software and shared assets related to the Bplats® IT platform
Consolidated / non-consolidatedConsolidated / non-consolidated (standalone)
Items this document does not state (1)
Dividend 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 exceeded the forecast due to spot sales near the end of the fiscal year. Although the provision for shareholder benefits exceeded the forecast, operating income and ordinary income were approximately in line with the forecast due in part to the effect of higher sales. Net income was substantially below the forecast due to the recognition of an impairment loss of ¥772.505 million.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Recording of Operating Expenses (Provision for Shareholder Benefits) and Extraordinary Loss (Impairment Loss), and Differences between Full-Year Consolidated and Standalone Earnings Forecasts and Actual Results | BPLATS,Inc. (4381) timely disclosure | Komori