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Revision to earnings forecasts7090Ligua Inc.Information and Communications, Services and Others

Notice Regarding Revisions to Full-Year Consolidated Earnings Forecasts for the Fiscal Year Ending March 2027

The full-year consolidated revenue forecast for the fiscal year ending March 2027 was lowered by ¥105 million, while operating profit and ordinary profit were raised. Net income attributable to owners of the parent was lowered by ¥10 million to ¥2 million.

Worth reading
76Important
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Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-105
¥ million
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending March 2027 · Full yearPrevious forecast published 14 May 2026 (the previous figure for earnings per share was announced on 6 August 2026)
Net Sales2,608→2,502million
-4.1%
Operating profit71→85million
+19.5%
Ordinary income40→51million
+25.5%
Profit attributable to owners of the parent12→2million
-80.6%
Net income per share7.99→1.5/ sen
-81.2%

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

This reflects lower revenue from the transfer of shares in the IFA business subsidiary and the transfer of a business operated by a consolidated subsidiary, temporarily weak revenue in the Wellness Business in the third quarter, lower selling, general and administrative expenses mainly due to lower personnel expenses, higher preparation costs for IFMC.-related products for the next fiscal year, and tax expenses of a consolidated subsidiary and an extraordinary loss in the first quarter.

Details and amount of extraordinary loss

Extraordinary loss in the first quarter (amount not disclosed)

Previous-period resultsRevenue ¥2,419 million, operating profit -¥123 million, ordinary profit -¥160 million, net income attributable to owners of the parent -¥241 million, earnings per share -¥159.28
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥2,608 million → ¥2,502 million(-4.1%)
Operating profit¥71 million → ¥85 million(+19.5%)
Ordinary income¥40 million → ¥51 million(+25.5%)
Profit attributable to owners of the parent¥12 million → ¥2 million(-80.6%)
Net income per share¥7.99 / sen → ¥1.5 / sen
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredFull year
Publication date of previous forecast14 May 2026 (the previous figure for earnings per share was announced on 6 August 2026)
Previous-period resultsRevenue ¥2,419 million, operating profit -¥123 million, ordinary profit -¥160 million, net income attributable to owners of the parent -¥241 million, earnings per share -¥159.28
Reason for the revisionThis reflects lower revenue from the transfer of shares in the IFA business subsidiary and the transfer of a business operated by a consolidated subsidiary, temporarily weak revenue in the Wellness Business in the third quarter, lower selling, general and administrative expenses mainly due to lower personnel expenses, higher preparation costs for IFMC.-related products for the next fiscal year, and tax expenses of a consolidated subsidiary and an extraordinary loss in the first quarter.
Details and amount of extraordinary lossExtraordinary loss in the first quarter (amount not disclosed)
Consolidated / non-consolidatedConsolidated
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.

The revenue forecast was revised downward due to the transfer of the IFA business subsidiary, the transfer of a business operated by a consolidated subsidiary, and an expected slowdown in the Wellness Business in the third quarter. Operating profit and ordinary profit were revised upward due to lower selling, general and administrative expenses, mainly personnel expenses, while net income was revised downward to reflect tax expenses of a consolidated subsidiary and an extraordinary loss in the first quarter.

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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 Revisions to Full-Year Consolidated Earnings Forecasts for the Fiscal Year Ending March 2027 | Ligua Inc. (7090) timely disclosure | Komori