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Revisions to earnings forecasts6905COSEL CO.,LTD.Electrical and Precision Instruments

Notice Concerning Revisions to Second-Quarter (Interim) and Full-Year Earnings Forecasts

Forecasts for sales and each profit measure for the second quarter (interim period) and full year ending May 2027 have been revised upward. On both a consolidated and non-consolidated basis, sales and profit are expected to exceed the previous forecasts.

Worth reading
68In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
72.3
% (change in full-year consolidated operating income)
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending May 2027 · Second quarter (interim period) and full yearPrevious forecast published 19 June 2026
Net SalesInterim Consolidated14,201→15,380millions
+8.3%
Net SalesFull-year consolidated28,875→31,800millions
+10.1%
Net SalesInterim Non-consolidated11,506→12,850millions
+11.7%
Net SalesFull-year Non-consolidated23,857→27,200millions
+14.0%
Operating profitInterim Consolidated304→970millions
+219.1%
Operating profitFull-year consolidated1,335→2,300millions
+72.3%
Operating profitInterim Non-consolidated375→780millions
+108.0%
Operating profitFull-year Non-consolidated1,109→1,600millions
+44.3%
Ordinary incomeInterim Consolidated412→1,030millions
+150.0%
Ordinary incomeFull-year consolidated1,539→2,400millions
+55.9%
Ordinary incomeInterim Non-consolidated619→1,030millions
+66.4%
Ordinary incomeFull-year Non-consolidated1,430→1,930millions
+35.0%
Profit attributable to owners of the parentInterim Consolidated562→1,430millions
+154.4%
Profit attributable to owners of the parentFull-year consolidated1,604→2,600millions
+62.1%
Profit attributable to owners of the parentInterim Non-consolidated533→720millions
+35.1%
Profit attributable to owners of the parentFull-year Non-consolidated1,203→1,420millions
+18.0%
Net income per shareInterim Consolidated13.66→34.76yen
+154.5%
Net income per shareFull-year consolidated38.99→63.21yen
+62.1%
Net income per shareInterim Non-consolidated12.96→17.5yen
+35.0%
Net income per shareFull-year Non-consolidated29.25→34.52yen
+18.0%

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 earnings forecasts were revised upward in light of the cumulative first-quarter performance having exceeded initial expectations, increased demand related to semiconductor manufacturing equipment, product price revisions, and the effect of expanded sales of new products. The exchange-rate assumptions from the second quarter onward have not been changed from the previous forecasts.

Previous-period resultsConsolidated: For the interim period, sales were ¥11,134 million, operating profit was -¥659 million, ordinary profit was ¥117 million, interim net income attributable to owners of the parent was -¥6 million, and interim earnings per share were -¥0.15. For the full year, sales were ¥25,046 million, operating profit was -¥695 million, ordinary profit was ¥267 million, net income attributable to owners of the parent was -¥3,406 million, and earnings per share were -¥82.81. Non-consolidated: For the interim period, sales were ¥7,846 million, operating profit was -¥395 million, ordinary profit was ¥660 million, interim net income was ¥490 million, and interim earnings per share were ¥11.93. For the full year, sales were ¥17,598 million, operating profit was -¥316 million, ordinary profit was ¥1,002 million, net income was -¥1,927 million, and earnings per share were -¥46.87.
Consolidated / non-consolidatedConsolidated/non-consolidated
Revised forecast
ItemDetails
Net SalesInterim Consolidated 14,201 / Full-year consolidated 28,875 / Interim Non-consolidated 11,506 / Full-year Non-consolidated 23,857 → Interim Consolidated 15,380 / Full-year consolidated 31,800 / Interim Non-consolidated 12,850 / Full-year Non-consolidated 27,200(Interim Consolidated 8.3 / Full-year consolidated 10.1 / Interim Non-consolidated 11.7 / Full-year Non-consolidated 14)
Operating profitInterim Consolidated 304 / Full-year consolidated 1,335 / Interim Non-consolidated 375 / Full-year Non-consolidated 1,109 → Interim Consolidated 970 / Full-year consolidated 2,300 / Interim Non-consolidated 780 / Full-year Non-consolidated 1,600(Interim Consolidated 219.1 / Full-year consolidated 72.3 / Interim Non-consolidated 108 / Full-year Non-consolidated 44.3)
Ordinary incomeInterim Consolidated 412 / Full-year consolidated 1,539 / Interim Non-consolidated 619 / Full-year Non-consolidated 1,430 → Interim Consolidated 1,030 / Full-year consolidated 2,400 / Interim Non-consolidated 1,030 / Full-year Non-consolidated 1,930(Interim Consolidated 150 / Full-year consolidated 55.9 / Interim Non-consolidated 66.4 / Full-year Non-consolidated 35)
Profit attributable to owners of the parentInterim Consolidated 562 / Full-year consolidated 1,604 / Interim Non-consolidated 533 / Full-year Non-consolidated 1,203 → Interim Consolidated 1,430 / Full-year consolidated 2,600 / Interim Non-consolidated 720 / Full-year Non-consolidated 1,420(Interim Consolidated 154.4 / Full-year consolidated 62.1 / Interim Non-consolidated 35.1 / Full-year Non-consolidated 18)
Net income per shareInterim Consolidated 13.66 / Full-year consolidated 38.99 / Interim Non-consolidated 12.96 / Full-year Non-consolidated 29.25 → Interim Consolidated 34.76 / Full-year consolidated 63.21 / Interim Non-consolidated 17.5 / Full-year Non-consolidated 34.52
Fiscal Period CoveredFiscal year ending May 2027
Period CoveredSecond quarter (interim period) and full year
Publication date of previous forecast19 June 2026
Previous-period resultsConsolidated: For the interim period, sales were ¥11,134 million, operating profit was -¥659 million, ordinary profit was ¥117 million, interim net income attributable to owners of the parent was -¥6 million, and interim earnings per share were -¥0.15. For the full year, sales were ¥25,046 million, operating profit was -¥695 million, ordinary profit was ¥267 million, net income attributable to owners of the parent was -¥3,406 million, and earnings per share were -¥82.81. Non-consolidated: For the interim period, sales were ¥7,846 million, operating profit was -¥395 million, ordinary profit was ¥660 million, interim net income was ¥490 million, and interim earnings per share were ¥11.93. For the full year, sales were ¥17,598 million, operating profit was -¥316 million, ordinary profit was ¥1,002 million, net income was -¥1,927 million, and earnings per share were -¥46.87.
Reason for the revisionThe earnings forecasts were revised upward in light of the cumulative first-quarter performance having exceeded initial expectations, increased demand related to semiconductor manufacturing equipment, product price revisions, and the effect of expanded sales of new products. The exchange-rate assumptions from the second quarter onward have not been changed from the previous forecasts.
Consolidated / non-consolidatedConsolidated/non-consolidated
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.

In addition to the performance for the cumulative first quarter exceeding initial expectations, the revision reflects increased demand related to semiconductor manufacturing equipment, product price revisions, and the effect of expanded sales of new products.

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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 Concerning Revisions to Second-Quarter (Interim) and Full-Year Earnings Forecasts | COSEL CO.,LTD. (6905) timely disclosure | Komori