Komori
Revision of earnings forecasts7090Ligua Inc.Information and Communications, Services and Others

Notice Regarding Recognition of Deferred Income Tax Expense (Loss) and an Extraordinary Loss in Non-Consolidated Financial Results, and Differences Between Earnings Forecasts and Actual Results

For the fiscal year ending March 2026, consolidated sales were ¥31 million below forecast, while operating and ordinary losses narrowed. The loss attributable to owners of the parent widened by ¥54 million. On a consolidated basis, the Company recognized an income taxes—deferred (loss) adjustment of ¥88 million due to the reversal of deferred tax assets. On a non-consolidated basis, it recognized an extraordinary loss of ¥191 million related to affiliated companies.

Worth reading
50Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-54
¥ million (difference between forecast and actual net income attributable to owners of the parent)
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending March 2026 · Full yearPrevious forecast published 10 February 2026
Net Sales2,450→2,419million
-1.3%
Operating profit-141→-123million
+12.8%
Ordinary income-180→-160million
+11.1%
Profit attributable to owners of the parent-186→-241million
-29.6%
Net income per share-123.37→-159.28yen and sen
-29.1%

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

Sales fell below forecast because sales of equipment and consumables in the Wellness Business were below expectations, among other factors. Operating and ordinary income exceeded forecast due to factors including the reversal of valuation losses following strong product sales. Net income fell below forecast due to the recognition of an income taxes—deferred (loss) adjustment resulting from the reversal of deferred tax assets.

Details and amount of extraordinary loss

Provision for allowance for doubtful accounts for affiliates: ¥141 million; valuation loss on shares of affiliates: ¥50 million. These losses were recorded only in the non-consolidated financial statements and eliminated in the consolidated financial statements, and therefore have no impact on consolidated results.

Previous-period resultsSales: ¥2,872 million; operating loss: ¥154 million; ordinary loss: ¥186 million; loss attributable to owners of the parent: ¥301 million; basic loss per share: ¥202.46 (fiscal year ended March 2025)
Consolidated / non-consolidatedConsolidated/non-consolidated
Revised forecast
ItemDetails
Net Sales¥2,450 million → ¥2,419 million(-1.3%)
Operating profit¥-141 million → ¥-123 million
Ordinary income¥-180 million → ¥-160 million
Profit attributable to owners of the parent¥-186 million → ¥-241 million
Net income per share-123.37 yen and sen → -159.28 yen and sen
Fiscal Period CoveredFiscal year ending March 2026
Period CoveredFull year
Publication date of previous forecast10 February 2026
Previous-period resultsSales: ¥2,872 million; operating loss: ¥154 million; ordinary loss: ¥186 million; loss attributable to owners of the parent: ¥301 million; basic loss per share: ¥202.46 (fiscal year ended March 2025)
Reason for the revisionSales fell below forecast because sales of equipment and consumables in the Wellness Business were below expectations, among other factors. Operating and ordinary income exceeded forecast due to factors including the reversal of valuation losses following strong product sales. Net income fell below forecast due to the recognition of an income taxes—deferred (loss) adjustment resulting from the reversal of deferred tax assets.
Details and amount of extraordinary lossProvision for allowance for doubtful accounts for affiliates: ¥141 million; valuation loss on shares of affiliates: ¥50 million. These losses were recorded only in the non-consolidated financial statements and eliminated in the consolidated financial statements, and therefore have no impact on consolidated results.
Consolidated / non-consolidatedConsolidated/non-consolidated
Items this document does not state (1)
Dividend 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.

Sales fell short of forecast mainly because sales of equipment and consumables in the Wellness Business were below expectations. Operating and ordinary income exceeded forecast due to factors including the reversal of valuation losses following strong product sales, while net income fell below forecast due to the recognition of an income taxes—deferred (loss) adjustment resulting from the reversal of deferred tax assets. In the non-consolidated financial statements, the Company recorded a provision for allowance for doubtful accounts and a valuation loss on shares after taking into account the financial condition of affiliated companies and other factors.

How to read this page

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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 Regarding Recognition of Deferred Income Tax Expense (Loss) and an Extraordinary Loss in Non-Consolidated Financial Results, and Differences Between Earnings Forecasts and Actual Results | Ligua Inc. (7090) timely disclosure | Komori