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Revision of earnings forecasts4412Science Arts,Inc.Information and Communications, Services and Others

Notice Regarding Revisions to Full-Year Earnings Forecast

The full-year earnings forecast for the fiscal year ending August 2026 has been revised upward. Revenue is expected to increase by 2.9%, while operating income, ordinary income and net income have all been raised significantly. Net income is expected to increase from ¥120 million to ¥188 million.

Worth reading
75Important
Scored from 4 of 5 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
56.6
% (change in net income)
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending August 2026 · Full yearPrevious forecast published 15 October 2025
Net Sales2,069→2,130million
+2.9%
Operating profit150→220million
+46.5%
Ordinary income148→218million
+46.9%
Profit attributable to owners of the parent120→188million
+56.6%
Net income per share—→—yen
—

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

Reason for the revision

Buddycom subscription revenue is expected to be broadly in line with the assumptions made when the previous forecast was announced. Accessory sales are expected to exceed the previous forecast, driven by strong purchases from large customers and sales to small and medium-sized companies. Selling, general and administrative expenses are expected to be below the previous forecast, mainly because the restoration obligation associated with the head office relocation is expected to be waived through an as-is handover.

Previous-period resultsNet Sales ¥1,654 million / Operating profit ¥107 million / Ordinary income ¥92 million / Net income for the current fiscal year ¥112 million / Net income per share ¥14.32
Consolidated / non-consolidatedNon-consolidated
Revised forecast
ItemDetails
Net Sales¥2,069 million → ¥2,130 million(+2.9%)
Operating profit¥150 million → ¥220 million(+46.5%)
Ordinary income¥148 million → ¥218 million(+46.9%)
Profit attributable to owners of the parent¥120 million → ¥188 million(+56.6%)
Net income per share¥14.90 → ¥23.30
Fiscal Period CoveredFiscal year ending August 2026
Period CoveredFull year
Publication date of previous forecast15 October 2025
Previous-period resultsNet Sales ¥1,654 million / Operating profit ¥107 million / Ordinary income ¥92 million / Net income for the current fiscal year ¥112 million / Net income per share ¥14.32
Reason for the revisionBuddycom subscription revenue is expected to be broadly in line with the assumptions made when the previous forecast was announced. Accessory sales are expected to exceed the previous forecast, driven by strong purchases from large customers and sales to small and medium-sized companies. Selling, general and administrative expenses are expected to be below the previous forecast, mainly because the restoration obligation associated with the head office relocation is expected to be waived through an as-is handover.
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.

Buddycom subscription revenue is expected to remain strong, with steady growth in the number of contracted companies and users and a low cancellation rate. Accessory sales have also remained strong, driven by sales to large customers as well as small and medium-sized companies. In addition, the asset retirement obligations recorded in preparation for restoration costs associated with the relocation of the head office are expected to be released because the restoration obligation is expected to be waived through an as-is handover. As a result, selling, general and administrative expenses are expected to be below the initial forecast.

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 Revisions to Full-Year Earnings Forecast | Science Arts,Inc. (4412) timely disclosure | Komori