Komori
Revision of earnings forecasts5195Bando Chemical Industries,Ltd.Automobiles and transportation equipment

Notice Regarding Variances from the Previous Fiscal Year’s Actual Results in Consolidated and Non-Consolidated Financial Results

The Company reported differences from the previous fiscal year’s actual results for the consolidated and non-consolidated results for the fiscal year ending March 2026. While sales increased only slightly, profit rose significantly due to the recognition of insurance proceeds, losses recorded in the previous fiscal year, and an additional recognition of deferred tax assets.

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Revised forecast

Fiscal year ending March 2026 · Full year
Reason for the revision

For the consolidated results, the reasons were insurance proceeds received in connection with the hail damage incident at the Kakogawa Plant in the current fiscal year, impairment losses and other items related to consolidated subsidiaries recorded in the previous fiscal year, and an additional recognition of deferred tax assets in the current fiscal year. For the non-consolidated results, the reasons were insurance proceeds received in the current fiscal year and the recognition of a valuation loss on shares of affiliates in the previous fiscal year.

Details and amount of extraordinary loss

Impairment losses and other items related to consolidated subsidiaries recorded in the previous fiscal year, and a valuation loss on shares of affiliates recorded in the previous fiscal year. No amount was disclosed.

Previous-period resultsConsolidated (fiscal year ended March 2025): revenue of ¥115,593 million, core operating profit of ¥7,743 million, operating profit of ¥3,480 million, profit before tax of ¥3,472 million, profit for the year attributable to owners of the parent of ¥1,496 million, and basic earnings per share of ¥35.32. Non-consolidated (fiscal year ended March 2025): net sales of ¥50,493 million, operating profit of ¥356 million, ordinary profit of ¥7,039 million, net income of ¥1,824 million, and net income per share of ¥43.06.
Consolidated / non-consolidatedConsolidated/non-consolidated
Revised forecast
ItemDetails
Fiscal Period CoveredFiscal year ending March 2026
Period CoveredFull year
Previous-period resultsConsolidated (fiscal year ended March 2025): revenue of ¥115,593 million, core operating profit of ¥7,743 million, operating profit of ¥3,480 million, profit before tax of ¥3,472 million, profit for the year attributable to owners of the parent of ¥1,496 million, and basic earnings per share of ¥35.32. Non-consolidated (fiscal year ended March 2025): net sales of ¥50,493 million, operating profit of ¥356 million, ordinary profit of ¥7,039 million, net income of ¥1,824 million, and net income per share of ¥43.06.
Reason for the revisionFor the consolidated results, the reasons were insurance proceeds received in connection with the hail damage incident at the Kakogawa Plant in the current fiscal year, impairment losses and other items related to consolidated subsidiaries recorded in the previous fiscal year, and an additional recognition of deferred tax assets in the current fiscal year. For the non-consolidated results, the reasons were insurance proceeds received in the current fiscal year and the recognition of a valuation loss on shares of affiliates in the previous fiscal year.
Details and amount of extraordinary lossImpairment losses and other items related to consolidated subsidiaries recorded in the previous fiscal year, and a valuation loss on shares of affiliates recorded in the previous fiscal year. No amount was disclosed.
Consolidated / non-consolidatedConsolidated/non-consolidated
Items this document does not state (7)
Net SalesOperating profitOrdinary incomeProfit attributable to owners of the parentNet income per sharePublication date of previous forecastDividend 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.

For the consolidated results, the increase in profit was attributable to the recognition of insurance proceeds received in connection with the hail damage incident at the Kakogawa Plant, impairment losses and other items related to consolidated subsidiaries recorded in the previous fiscal year, and an additional recognition of deferred tax assets. For the non-consolidated results, the increase in net income was attributable to the recognition of insurance proceeds received and the fact that a valuation loss on shares of affiliates had been recorded in the previous fiscal year.

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Notice Regarding Variances from the Previous Fiscal Year’s Actual Results in Consolidated and Non-Consolidated Financial Results | Bando Chemical Industries,Ltd. (5195) timely disclosure | Komori