Revised forecast
Fiscal year ending February 2026 · Full yearPrevious forecast published 14 January 2026The bar length represents the relative magnitude of change, based on the item that changed the most in this document.
In the year-end closing process, the company re-estimated the refund liability for new electricity products and recognized an additional refund liability, causing operating profit and ordinary profit to fall below forecast. Meanwhile, the company recognized deferred tax assets and recorded an income tax adjustment (benefit) of ¥70 million in its consolidated financial statements, causing net income attributable to owners of the parent to exceed forecast.
| Item | Details |
|---|---|
| Net Sales | ¥6,814 million → ¥6,685 million（-1.9%） |
| Operating profit | ¥141 million → ¥63 million（-55.4%） |
| Ordinary income | ¥137 million → ¥69 million（-49.3%） |
| Profit attributable to owners of the parent | ¥36 million → ¥40 million（+9.1%） |
| Net income per share | ¥5.03 → ¥5.49（+9.1%） |
| Fiscal Period Covered | Fiscal year ending February 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 14 January 2026 |
| Previous-period results | Net sales: ¥6,468 million; EBITDA: ¥299 million; operating profit: ¥220 million; ordinary profit: ¥222 million; net income attributable to owners of the parent: ¥19 million; net income per share: ¥2.72 |
| Reason for the revision | In the year-end closing process, the company re-estimated the refund liability for new electricity products and recognized an additional refund liability, causing operating profit and ordinary profit to fall below forecast. Meanwhile, the company recognized deferred tax assets and recorded an income tax adjustment (benefit) of ¥70 million in its consolidated financial statements, causing net income attributable to owners of the parent to exceed forecast. |
| Consolidated / non-consolidated | Consolidated |
Items this document does not state (2)
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.In the year-end closing process, the company re-estimated the refund liability for new electricity products, for which sales volumes had increased, and recognized an additional refund liability. As a result, operating profit and ordinary profit were below forecast. Meanwhile, after carefully assessing the recoverability of deferred tax assets, the company recognized deferred tax assets and recorded an income tax adjustment (benefit) of ¥70 million, causing net income attributable to owners of the parent to exceed forecast.