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Revision of earnings forecasts4420eSOL Co.,Ltd.Information and Communications, Services and Others

Notice of Differences Between the Second-Quarter Cumulative Consolidated Forecast and Actual Results

Actual results for the cumulative second quarter of the fiscal year ending December 2026 were ¥217 million below forecast for net sales, while operating income, ordinary income and interim net income exceeded forecast. Interim net income exceeded forecast by 38.5%, partly due to the recognition of deferred tax assets.

Worth reading
55In focus
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Direction
Mixed performance
Direction inferred from the company’s description.
Scale
38.5
%
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending December 2026 · Cumulative second quarterPrevious forecast published 13 February 2026
Net Sales6,575→6,358million
-3.3%
Operating profit229→243million
+6.2%
Ordinary income298→320million
+7.4%
Profit attributable to owners of the parent201→279million
+38.5%
Net income per share10.25→14.2yen and sen
+38.5%

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

Although net sales were slightly below plan, profits met the plan, driven in part by growth in embedded software products. For interim net income, after carefully assessing the recoverability of deferred tax assets, the Company recognized the portion expected to be recoverable and recorded ¥35 million in income taxes—deferred (a negative figure represents income).

Previous-period resultsNet sales: ¥5,647 million; operating income: ¥183 million; ordinary income: ¥217 million; interim net income attributable to owners of the parent: ¥139 million; interim net income per share: ¥7.35
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥6,575 million → ¥6,358 million(-3.3%)
Operating profit¥229 million → ¥243 million(+6.2%)
Ordinary income¥298 million → ¥320 million(+7.4%)
Profit attributable to owners of the parent¥201 million → ¥279 million(+38.5%)
Net income per share10.25 yen and sen → 14.20 yen and sen
Fiscal Period CoveredFiscal year ending December 2026
Period CoveredCumulative second quarter
Publication date of previous forecast13 February 2026
Previous-period resultsNet sales: ¥5,647 million; operating income: ¥183 million; ordinary income: ¥217 million; interim net income attributable to owners of the parent: ¥139 million; interim net income per share: ¥7.35
Reason for the revisionAlthough net sales were slightly below plan, profits met the plan, driven in part by growth in embedded software products. For interim net income, after carefully assessing the recoverability of deferred tax assets, the Company recognized the portion expected to be recoverable and recorded ¥35 million in income taxes—deferred (a negative figure represents income).
Consolidated / non-consolidatedConsolidated
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.

Although net sales were slightly below plan, profits met the plan, driven in part by growth in embedded software products. In addition, after carefully assessing the recoverability of deferred tax assets, the Company recognized the portion expected to be recoverable, resulting in the recognition of ¥35 million in income taxes—deferred (a negative figure represents income).

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Notice of Differences Between the Second-Quarter Cumulative Consolidated Forecast and Actual Results | eSOL Co.,Ltd. (4420) timely disclosure | Komori