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Revision to earnings forecasts6905COSEL CO.,LTD.Electric Appliances & Precision Instruments

Notice Regarding Revisions to Earnings Forecasts for the Second Quarter (Interim Period)

The earnings forecasts for the second quarter (interim period) of the fiscal year ending May 2027 were revised upward for all four items: net sales, operating income, ordinary income and interim net income. The full-year earnings forecasts were left unchanged at this time.

Worth reading
67In focus
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Direction
Improvement
Direction inferred from the company’s description.
Scale
52.9
%
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending May 2027 · Second quarter (interim period)Previous forecast published 18 September 2026
Net Sales15,380→15,730million
+2.3%
Operating profit970→1,125million
+16.0%
Ordinary income1,030→1,197million
+16.2%
Profit attributable to owners of the parent1,430→2,186million
+52.9%
Net income per share34.76→53.14yen and sen
+52.9%

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

Demand related to semiconductor manufacturing equipment remained strong, and demand recovery, particularly for FA-related products, is progressing. Operating income and ordinary income are expected to exceed the previous forecasts due to an improved cost ratio accompanying higher operating rates and the timing of certain expenses. Interim net income is also expected to exceed the previous forecast following a review of the accounting treatment and tax-effect accounting impact associated with the transfer of shares in Powerbox International AB.

Previous-period resultsNet sales ¥11,134 million, operating loss ¥659 million, ordinary income ¥117 million, interim net loss attributable to owners of the parent ¥6 million, interim net loss per share ¥0.15
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥15,380 million → ¥15,730 million(+2.3%)
Operating profit¥970 million → ¥1,125 million(+16.0%)
Ordinary income¥1,030 million → ¥1,197 million(+16.2%)
Profit attributable to owners of the parent¥1,430 million → ¥2,186 million(+52.9%)
Net income per share34.76 yen and sen → 53.14 yen and sen
Fiscal Period CoveredFiscal year ending May 2027
Period CoveredSecond quarter (interim period)
Publication date of previous forecast18 September 2026
Previous-period resultsNet sales ¥11,134 million, operating loss ¥659 million, ordinary income ¥117 million, interim net loss attributable to owners of the parent ¥6 million, interim net loss per share ¥0.15
Reason for the revisionDemand related to semiconductor manufacturing equipment remained strong, and demand recovery, particularly for FA-related products, is progressing. Operating income and ordinary income are expected to exceed the previous forecasts due to an improved cost ratio accompanying higher operating rates and the timing of certain expenses. Interim net income is also expected to exceed the previous forecast following a review of the accounting treatment and tax-effect accounting impact associated with the transfer of shares in Powerbox International AB.
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.

Demand related to semiconductor manufacturing equipment remained strong, and demand, particularly for FA-related products, is recovering. In addition, an improvement in the cost ratio due to higher operating rates and the timing of certain expenses increased operating income and ordinary income. Interim net income was revised upward following a review of the accounting treatment and tax-effect accounting impact associated with the transfer of shares in Powerbox International AB.

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Notice Regarding Revisions to Earnings Forecasts for the Second Quarter (Interim Period) | COSEL CO.,LTD. (6905) timely disclosure | Komori