Komori
Revision of earnings forecasts7463ADVAN GROUP CO.,LTD.Retail

Notice Regarding Decrease in Valuation Gains on Currency Forward Contracts and Difference Between Forecast and Actual Consolidated Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027

Actual results for the interim period of the fiscal year ending March 2027 exceeded the forecasts announced on 6 April by ¥329 million for revenue and ¥746 million for operating profit. Meanwhile, valuation losses on foreign exchange forward contracts of ¥2,470 million were recorded as non-operating expenses due to a decrease in valuation gains on foreign exchange forward contracts, and actual results for ordinary income and interim net income were disclosed. The full-year forecast remains unchanged.

Worth reading
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Direction
Mixed performance
Direction inferred from the company’s description.
Scale
62.2
%
Wording
Conditional
How definitive the wording is.

Revised forecast

Fiscal year ending March 2027 · Consolidated cumulative period for the second quarter (interim period)Previous forecast published 6 April 2026
Net Sales8,600→8,929million
+3.8%
Operating profit1,200→1,946million
+62.2%
Ordinary income—→773million
—
Profit attributable to owners of the parent—→893million
—
Net income per share—→26.6yen and sen
—

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

Operating profit improved due to price revisions, improved operating efficiency, including the standardisation of procedures in each department, and thorough inventory management. Due to a decrease in valuation gains on foreign exchange forward contracts, valuation losses on foreign exchange forward contracts of ¥2,470 million were recorded under the mark-to-market revaluation process.

Previous-period resultsRevenue ¥8,283 million, operating profit ¥1,073 million, ordinary income ¥3,384 million, interim net income attributable to owners of the parent ¥2,009 million, interim earnings per share ¥58.04 (second quarter of the fiscal year ending March 2026)
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥8,600 million → ¥8,929 million(3.8%)
Operating profit¥1,200 million → ¥1,946 million(62.2%)
Ordinary incomeTo be determined → ¥773 million
Profit attributable to owners of the parentTo be determined → ¥893 million
Net income per shareTo be determined → 26.6 yen and sen
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredConsolidated cumulative period for the second quarter (interim period)
Publication date of previous forecast6 April 2026
Previous-period resultsRevenue ¥8,283 million, operating profit ¥1,073 million, ordinary income ¥3,384 million, interim net income attributable to owners of the parent ¥2,009 million, interim earnings per share ¥58.04 (second quarter of the fiscal year ending March 2026)
Reason for the revisionOperating profit improved due to price revisions, improved operating efficiency, including the standardisation of procedures in each department, and thorough inventory management. Due to a decrease in valuation gains on foreign exchange forward contracts, valuation losses on foreign exchange forward contracts of ¥2,470 million were recorded under the mark-to-market revaluation process.
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.

Operating profit improved due to price revisions, improved operating efficiency, including the standardisation of procedures in each department, and thorough inventory management. Meanwhile, due to the impact of foreign exchange rates, valuation losses of ¥2,470 million resulting from a decrease in valuation gains on foreign exchange forward contracts were recorded.

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Notice Regarding Decrease in Valuation Gains on Currency Forward Contracts and Difference Between Forecast and Actual Consolidated Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 | ADVAN GROUP CO.,LTD. (7463) timely disclosure | Komori