Revised forecast
Fiscal year ending March 2026 · Full yearPrevious forecast published 14 November 2025The bar length represents the relative magnitude of change, based on the item that changed the most in this document.
The accounting treatment of revenue recognition in commissioned development transactions and the recognition of investment securities under investment agreements was reviewed, resulting in adjustments of ¥489 million and ¥604 million, respectively. Incidental acquisition costs for investment securities of ¥3 million were reclassified to selling, general and administrative expenses. A foreign exchange gain of ¥81 million was recognized following a review of foreign-currency-denominated items and other matters, and elimination entries and other items in the consolidated worksheet were also revised.
| Item | Details |
|---|---|
| Net Sales | ¥14,150 million → ¥13,376 million（-5.5%） |
| Operating profit | ¥2,200 million → ¥1,535 million（-30.2%） |
| Profit attributable to owners of the parent | ¥1,400 million → ¥866 million（-38.1%） |
| Net income per share | 115.65 yen and sen → 61.28 yen and sen（-47.0%） |
| Fiscal Period Covered | Fiscal year ending March 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 14 November 2025 |
| Previous-period results | Revenue: ¥11,321 million; gross profit: ¥8,807 million; operating profit: ¥2,520 million; profit before tax: ¥2,256 million; profit for the year: ¥2,041 million; profit for the year attributable to owners of the parent: ¥1,950 million; basic earnings per share: ¥136.04 |
| Reason for the revision | The accounting treatment of revenue recognition in commissioned development transactions and the recognition of investment securities under investment agreements was reviewed, resulting in adjustments of ¥489 million and ¥604 million, respectively. Incidental acquisition costs for investment securities of ¥3 million were reclassified to selling, general and administrative expenses. A foreign exchange gain of ¥81 million was recognized following a review of foreign-currency-denominated items and other matters, and elimination entries and other items in the consolidated worksheet were also revised. |
| Consolidated / non-consolidated | Consolidated / non-consolidated (standalone) |
Items this document does not state (3)
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 accounting treatment was reviewed for the recognition of revenue from commissioned development transactions, the recognition of investment securities under investment agreements, incidental costs associated with the acquisition of investment securities, and foreign exchange impacts arising from foreign-currency-denominated items and the settlement of currency options, among other matters.