The document this correction applies to
Timely disclosureWhat was corrected and how
A subsequent correction by the company to the contents of an already published filing.
Notice Regarding Differences Between Forecast and Actual Results
Open the original document① "1. Differences Between Full-Year Consolidated Earnings Forecasts and Actual Results for the Fiscal Year Ending March 2026"; ② "2. Actual Results Excluding the Impact of the Crypto-Asset Fair Value Impairment Loss at the End of the Period"; ③ [Reference] Details of the Calculation of "Profit for the Period Excluding the Impact of the Same Impairment Loss"; ④ "3. Breakdown of Factors Behind the Differences Between Earnings Forecasts and Actual Results (GAAP → Bridge Excluding the Same Impairment Loss)"; ⑤ and ⑥ differences between forecast and actual revenue and operating profit by business segment; ⑦ and ⑧ the main text and notes on actual results excluding the impact of the crypto-asset fair value impairment loss at the end of the period; ⑨ the main text of the breakdown of variance factors; ⑩ the nail business; ⑪ the consulting business; and ⑫ the main text on independence from the core business
Subject Current actual results (B) / Revenue 15,500 / Operating profit 1,795 / Profit before tax 1,647 / Profit for the period △951 / Profit attributable to owners of the parent △951 / Basic earnings per share △1.97 / Operating profit excluding the impairment loss 6,642 / Profit before tax excluding the impairment loss 6,494 / Net income excluding the impairment loss 3,896 / EPS excluding the impairment loss 8.08
Subject Current actual results (B) / Revenue 15,440 / Operating profit 1,484 / Profit before tax 1,304 / Profit for the period △1,178 / Profit attributable to owners of the parent △1,178 / Basic earnings per share △2.49 / Operating profit excluding the impairment loss 6,331 / Profit before tax excluding the impairment loss 6,151 / Net income excluding the impairment loss 3,669 / EPS excluding the impairment loss 7.77
The correction does not affect the continuity of the business activities or performance of the Group, or financial facts such as cash and deposits balances.
Corrections were identified during the review of the consolidated figures for the fiscal year ended March 2026 and discussions with the audit firm, including refinement of the disclosure wording concerning the accounting treatment of crypto assets, stricter application of the treatment as treasury shares of the company's own shares held by a consolidated subsidiary, cancellation of ¥208 million in receivables for corporate tax refunds related to refunds of corporate taxes for prior fiscal years and the corresponding interest on tax refunds, and a review of consolidation adjustment entries.
| Item | Details |
|---|---|
| Disclosure subject to correction | Notice Regarding Differences Between Forecast and Actual Results |
| Original disclosure date | 15 May 2026 |
| Location of correction | ① "1. Differences Between Full-Year Consolidated Earnings Forecasts and Actual Results for the Fiscal Year Ending March 2026"; ② "2. Actual Results Excluding the Impact of the Crypto-Asset Fair Value Impairment Loss at the End of the Period"; ③ [Reference] Details of the Calculation of "Profit for the Period Excluding the Impact of the Same Impairment Loss"; ④ "3. Breakdown of Factors Behind the Differences Between Earnings Forecasts and Actual Results (GAAP → Bridge Excluding the Same Impairment Loss)"; ⑤ and ⑥ differences between forecast and actual revenue and operating profit by business segment; ⑦ and ⑧ the main text and notes on actual results excluding the impact of the crypto-asset fair value impairment loss at the end of the period; ⑨ the main text of the breakdown of variance factors; ⑩ the nail business; ⑪ the consulting business; and ⑫ the main text on independence from the core business |
| Details of correction | Subject Current actual results (B) / Revenue 15,500 / Operating profit 1,795 / Profit before tax 1,647 / Profit for the period △951 / Profit attributable to owners of the parent △951 / Basic earnings per share △1.97 / Operating profit excluding the impairment loss 6,642 / Profit before tax excluding the impairment loss 6,494 / Net income excluding the impairment loss 3,896 / EPS excluding the impairment loss 8.08 → Subject Current actual results (B) / Revenue 15,440 / Operating profit 1,484 / Profit before tax 1,304 / Profit for the period △1,178 / Profit attributable to owners of the parent △1,178 / Basic earnings per share △2.49 / Operating profit excluding the impairment loss 6,331 / Profit before tax excluding the impairment loss 6,151 / Net income excluding the impairment loss 3,669 / EPS excluding the impairment loss 7.77（Percentage changes in key consolidated results Before correction Revenue +3.7%, operating profit -70.0%, profit before tax -72.5% / After correction Revenue +3.3%, operating profit -75.2%, profit before tax -78.2% / Percentage changes excluding the impairment loss Before correction Revenue +3.7%, operating profit +10.9%, profit before tax +8.4%, net income -0.6% / After correction Revenue +3.3%, operating profit +5.7%, profit before tax +2.7%, net income -6.4%） |
| Reason for correction | Corrections were identified during the review of the consolidated figures for the fiscal year ended March 2026 and discussions with the audit firm, including refinement of the disclosure wording concerning the accounting treatment of crypto assets, stricter application of the treatment as treasury shares of the company's own shares held by a consolidated subsidiary, cancellation of ¥208 million in receivables for corporate tax refunds related to refunds of corporate taxes for prior fiscal years and the corresponding interest on tax refunds, and a review of consolidation adjustment entries. |
| Impact on Business Performance | The correction does not affect the continuity of the business activities or performance of the Group, or financial facts such as cash and deposits balances. |
The reasons the company gives
The company's own explanation, not something inferred from the numbers.Following a review of the consolidated figures for the fiscal year ended March 2026 and discussions with the audit firm, corrections were identified regarding the disclosure wording for the accounting treatment of crypto assets, the treatment as treasury shares of the company's own shares held by a consolidated subsidiary, the cancellation of ¥208 million in other items, including receivables for corporate tax refunds that did not meet the recognition requirements, and the review of consolidation adjustment entries. The figures in the original disclosure were revised in connection with the correction to the earnings summary dated 29 May.