Komori
Revision to earnings forecast4918IVY COSMETICS CORPORATIONMaterials and Chemicals

Notice Regarding Recognition of Income Tax Adjustments (Benefit) and Revision of Earnings Forecasts

The interim earnings forecasts for the fiscal year ending March 2027 have been raised for revenue, operating profit, ordinary profit and interim net profit. The company also expects to record an income tax adjustment (benefit) of ¥54 million in connection with the recognition of deferred tax assets, while the full-year forecasts remain under review.

Worth reading
53Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
66
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending March 2027 · Interim accounting period (1 April 2026 to 30 September 2026)Previous forecast published 8 October 2026
Net Sales1,480→1,513million
+2.2%
Operating profit210→218million
+3.8%
Ordinary income210→214million
+1.9%
Profit attributable to owners of the parent160→226million
+41.2%
Net income per share24.07→33.84Yen
+40.6%

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 company expects higher revenue and profits as a result of continuing efforts to improve profitability. It also expects to recognize deferred tax assets and record an income tax adjustment (benefit) of ¥54 million after carefully reviewing their recoverability based on estimates of future taxable income and other factors in light of the recovery in earnings power.

Previous-period resultsRevenue: ¥1,384 million; operating profit: ¥207 million; ordinary profit: ¥208 million; interim net profit: ¥184 million; interim net profit per share: ¥29.28
Revised forecast
ItemDetails
Net Sales¥1,480 million → ¥1,513 million(+2.2%)
Operating profit¥210 million → ¥218 million(+3.8%)
Ordinary income¥210 million → ¥214 million(+1.9%)
Profit attributable to owners of the parent¥160 million → ¥226 million(+41.2%)
Net income per share24.07 Yen → 33.84 Yen
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredInterim accounting period (1 April 2026 to 30 September 2026)
Publication date of previous forecast8 October 2026
Previous-period resultsRevenue: ¥1,384 million; operating profit: ¥207 million; ordinary profit: ¥208 million; interim net profit: ¥184 million; interim net profit per share: ¥29.28
Reason for the revisionThe company expects higher revenue and profits as a result of continuing efforts to improve profitability. It also expects to recognize deferred tax assets and record an income tax adjustment (benefit) of ¥54 million after carefully reviewing their recoverability based on estimates of future taxable income and other factors in light of the recovery in earnings power.
Items this document does not state (3)
Details and amount of extraordinary lossDividend forecast revisionConsolidated / non-consolidated

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.

In addition to the outlook for higher revenue and profits as a result of efforts to improve profitability, the company carefully reviewed the recoverability of deferred tax assets based on estimates of future taxable income and other factors in light of the recovery in earnings power, and now expects to record an income tax adjustment (benefit) of ¥54 million. The company also cited soaring material and raw material prices, natural disasters and adverse weather conditions as background factors.

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.
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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 Recognition of Income Tax Adjustments (Benefit) and Revision of Earnings Forecasts | IVY COSMETICS CORPORATION (4918) timely disclosure | Komori