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Revision of earnings forecasts5945Tenryu Saw Mfg.Co.,Ltd.Construction and Materials

Notice Regarding Recognition of an Extraordinary Loss in Connection with the Transfer of Fixed Assets and Revisions to Earnings Forecasts for the Second Quarter (Interim Period) and Full Year of the Fiscal Year Ending March 2027

The transfer of fixed assets was approved, and the Company plans to record a loss on the sale of fixed assets of ¥1,157 million in the second quarter of the fiscal year ending March 2027. As a result, the forecast for net income attributable to owners of the parent was lowered from ¥710 million to a loss of ¥285 million for the interim period and from ¥1,480 million to ¥670 million for the full year, while forecasts for revenue, operating income, ordinary income and the annual dividend of ¥83 per share remain unchanged.

Worth reading
72In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-810
million yen
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending March 2027 · Second quarter (interim period) and full year
Net SalesSecond quarter (interim period)6,700→6,700million yen
0.0%
Net SalesFull year14,000→14,000million yen
0.0%
Operating profitSecond quarter (interim period)800→800million yen
0.0%
Operating profitFull year1,820→1,820million yen
0.0%
Ordinary incomeSecond quarter (interim period)1,020→1,020million yen
0.0%
Ordinary incomeFull year2,120→2,120million yen
0.0%
Profit attributable to owners of the parentSecond quarter (interim period)710→—million yen
—
Profit attributable to owners of the parentFull year1,480→670million yen
-54.7%
Net income per shareSecond quarter (interim period)79.49→—yen and sen
—
Net income per shareFull year165.7→74.89yen and sen
-54.8%

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 results for the second quarter (interim period) of the fiscal year ending March 2027 to fall below its previous forecasts because it plans to record an extraordinary loss in connection with the transfer of fixed assets. Accordingly, the consolidated earnings forecasts for the second quarter (interim period) and full year will be revised.

Details and amount of extraordinary loss

The Company plans to record a loss on the sale of fixed assets of ¥1,157 million in the cumulative consolidated period for the second quarter of the fiscal year ending March 2027.

Previous-period resultsSecond quarter (interim period): revenue of ¥6,752 million, operating income of ¥927 million, ordinary income of ¥1,239 million, interim net income attributable to owners of the parent of ¥841 million, and interim net income per share of ¥93.36. Full year: revenue of ¥13,475 million, operating income of ¥1,735 million, ordinary income of ¥2,190 million, net income attributable to owners of the parent of ¥1,516 million, and net income per share of ¥168.94.
Dividend forecast revisionNo change. The annual dividend of ¥83 per share announced on 14 May 2026 remains unchanged.
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net SalesSecond quarter (interim period) 6,700 / Full year 14,000 → Second quarter (interim period) 6,700 / Full year 14,000(Second quarter (interim period) 0.0 / Full year 0.0)
Operating profitSecond quarter (interim period) 800 / Full year 1,820 → Second quarter (interim period) 800 / Full year 1,820(Second quarter (interim period) 0.0 / Full year 0.0)
Ordinary incomeSecond quarter (interim period) 1,020 / Full year 2,120 → Second quarter (interim period) 1,020 / Full year 2,120(Second quarter (interim period) 0.0 / Full year 0.0)
Profit attributable to owners of the parentSecond quarter (interim period) 710 / Full year 1,480 → Second quarter (interim period) △285 / Full year 670(Second quarter (interim period) Not disclosed / Full year △54.7)
Net income per shareSecond quarter (interim period) 79.49 / Full year 165.70 → Second quarter (interim period) △31.86 / Full year 74.89
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredSecond quarter (interim period) and full year
Previous-period resultsSecond quarter (interim period): revenue of ¥6,752 million, operating income of ¥927 million, ordinary income of ¥1,239 million, interim net income attributable to owners of the parent of ¥841 million, and interim net income per share of ¥93.36. Full year: revenue of ¥13,475 million, operating income of ¥1,735 million, ordinary income of ¥2,190 million, net income attributable to owners of the parent of ¥1,516 million, and net income per share of ¥168.94.
Reason for the revisionThe Company expects results for the second quarter (interim period) of the fiscal year ending March 2027 to fall below its previous forecasts because it plans to record an extraordinary loss in connection with the transfer of fixed assets. Accordingly, the consolidated earnings forecasts for the second quarter (interim period) and full year will be revised.
Details and amount of extraordinary lossThe Company plans to record a loss on the sale of fixed assets of ¥1,157 million in the cumulative consolidated period for the second quarter of the fiscal year ending March 2027.
Dividend forecast revisionNo change. The annual dividend of ¥83 per share announced on 14 May 2026 remains unchanged.
Consolidated / non-consolidatedConsolidated
Items this document does not state (1)
Publication date of previous forecast

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.

The Company expects results to fall below its previous forecasts because it plans to record an extraordinary loss in connection with the transfer of fixed assets. The transfer of fixed assets itself was approved to improve capital efficiency.

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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 an Extraordinary Loss in Connection with the Transfer of Fixed Assets and Revisions to Earnings Forecasts for the Second Quarter (Interim Period) and Full Year of the Fiscal Year Ending March 2027 | Tenryu Saw Mfg.Co.,Ltd. (5945) timely disclosure | Komori