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Revision of earnings forecasts7353KIYO Learning Co.,Ltd.Information and Communications, Services and Others

Notice Regarding Differences Between Second-Quarter (Interim-Period) Earnings Forecasts and Actual Results

Actual results for the cumulative second-quarter period of the fiscal year ending December 2026 diverged from the forecast. Net sales were ¥52 million below forecast, while losses including operating loss were narrower than forecast. The full-year earnings forecast remains unchanged.

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Scale
101
¥ million (change in operating income)
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending December 2026 · Cumulative second-quarter periodPrevious forecast published Announced on 13 February 2026
Net Sales2,630→2,577million
-2.0%
Operating profit-140→-38million
+72.7%
Ordinary income-140→-41million
+70.5%
Profit attributable to owners of the parent-100→-13million
+86.6%
Net income per share-14.56→-1.96yen and sen
+86.5%

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 Company implemented cost controls for cost of sales, selling, general and administrative expenses, and other costs came in below initial expectations, primarily due to control of advertising expenses under its marketing structure.

Previous-period resultsActual results for the second quarter of the fiscal year ended December 2025: net sales of ¥2,297 million, operating loss of ¥162 million, ordinary loss of ¥164 million, interim net loss of ¥115 million, and interim net loss per share of ¥16.94
Revised forecast
ItemDetails
Net Sales¥2,630 million → ¥2,577 million(-2.0%)
Operating profit¥-140 million → ¥-38 million(+72.7%)
Ordinary income¥-140 million → ¥-41 million(+70.5%)
Profit attributable to owners of the parent¥-100 million → ¥-13 million(+86.6%)
Net income per share-14.56 yen and sen → -1.96 yen and sen
Fiscal Period CoveredFiscal year ending December 2026
Period CoveredCumulative second-quarter period
Publication date of previous forecastAnnounced on 13 February 2026
Previous-period resultsActual results for the second quarter of the fiscal year ended December 2025: net sales of ¥2,297 million, operating loss of ¥162 million, ordinary loss of ¥164 million, interim net loss of ¥115 million, and interim net loss per share of ¥16.94
Reason for the revisionThe Company implemented cost controls for cost of sales, selling, general and administrative expenses, and other costs came in below initial expectations, primarily due to control of advertising expenses under its marketing structure.
Items this document does not state (3)
Details and amount of extraordinary lossDividend forecast revisionConsolidated / non-consolidated

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 Company implemented cost controls for cost of sales, selling, general and administrative expenses, and other costs came in below initial expectations, primarily due to control of advertising expenses under its marketing structure. The full-year forecast remains unchanged because the Company needs to carefully assess performance trends from the second half onward and may make preparations and investments aimed at growth from the next fiscal year onward.

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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 Differences Between Second-Quarter (Interim-Period) Earnings Forecasts and Actual Results | KIYO Learning Co.,Ltd. (7353) timely disclosure | Komori