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Revision of earnings forecasts6232ACSL Ltd.Machinery

Notice Regarding Revisions to Consolidated Earnings Forecasts for the Fiscal Year Ending December 2026

The full-year sales and operating profit forecasts for the fiscal year ending December 2026 remain unchanged. However, the forecast ordinary loss was increased by ¥300 million due to a change in the timing of recognition of grant income from the SBIR business. Reflecting the expected recognition of gains on the sale of investment securities, the forecast net loss attributable to owners of the parent was reduced by ¥100 million.

Worth reading
56In focus
Scored from 4 of 5 sections
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
300
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending December 2026 · Full yearPrevious forecast published 13 February 2026
Net Sales4,000→4,000million
0.0%
Operating profit-1,360→-1,360million
0.0%
Ordinary income-650→-950million
-46.2%
Profit attributable to owners of the parent-700→-600million
+14.3%
Net income per share-38.24→-31.24yen
+18.3%

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

Based on the implementation schedule for the SBIR business, some of the grant income expected to be recognized in the current fiscal year is now expected to be recognized in the following fiscal year or later, resulting in non-operating income falling below the previous forecast. The forecast for net income attributable to owners of the parent also reflects the expected recognition of gains of ¥396 million on the sale of investment securities as extraordinary income.

Previous-period resultsSales ¥2,598 million, operating loss ¥1,840 million, ordinary loss ¥1,075 million, net loss attributable to owners of the parent ¥1,363 million, net loss per share ¥84.71 (fiscal year ended December 2025)
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥4,000 million → ¥4,000 million
Operating profit¥-1,360 million → ¥-1,360 million
Ordinary income¥-650 million → ¥-950 million
Profit attributable to owners of the parent¥-700 million → ¥-600 million
Net income per share-38.24 yen → -31.24 yen
Fiscal Period CoveredFiscal year ending December 2026
Period CoveredFull year
Publication date of previous forecast13 February 2026
Previous-period resultsSales ¥2,598 million, operating loss ¥1,840 million, ordinary loss ¥1,075 million, net loss attributable to owners of the parent ¥1,363 million, net loss per share ¥84.71 (fiscal year ended December 2025)
Reason for the revisionBased on the implementation schedule for the SBIR business, some of the grant income expected to be recognized in the current fiscal year is now expected to be recognized in the following fiscal year or later, resulting in non-operating income falling below the previous forecast. The forecast for net income attributable to owners of the parent also reflects the expected recognition of gains of ¥396 million on the sale of investment securities as extraordinary 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.

Some of the grant income from the SBIR business expected to be recognized in the current fiscal year is now expected to be recognized in the following fiscal year or later, causing non-operating income to fall below the previous forecast. In addition, gains of ¥396 million on the sale of investment securities are expected to be recognized as extraordinary income.

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 Consolidated Earnings Forecasts for the Fiscal Year Ending December 2026 | ACSL Ltd. (6232) timely disclosure | Komori