Revised forecast
Fiscal year ending February 2026 · Full yearPrevious forecast published 5 February 2026The 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.
The revisions reflect discount sales to promote inventory clearance, accounting treatment based on a detailed review of the contents of costs recorded, revisions to estimates relating to the valuation of inventories, recognition of a provision for allowance for doubtful accounts, recognition of an impairment loss, and revisions to estimates relating to asset retirement obligations, among other factors.
Impairment loss: ¥380 million. Including revisions to estimates relating to asset retirement obligations, among other items, total special losses for the fiscal year ending February 2026 were ¥634 million. The provision for allowance for doubtful accounts of ¥274 million is included in non-operating expenses.
| Item | Details |
|---|---|
| Net Sales | ¥11,760 million → ¥11,590 million（△1.4％） |
| Operating profit | ¥-2,038 million → ¥-2,383 million |
| Ordinary income | ¥-2,024 million → ¥-2,644 million |
| Profit attributable to owners of the parent | ¥-2,099 million → ¥-3,076 million |
| Net income per share | −¥99.51 → −¥138.50 |
| Fiscal Period Covered | Fiscal year ending February 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 5 February 2026 |
| Previous-period results | Fiscal year ended February 2025: Net sales ¥13,119 million, operating loss ¥1,213 million, ordinary loss ¥1,161 million, net loss ¥1,472 million, net loss per share −¥95.25 |
| Reason for the revision | The revisions reflect discount sales to promote inventory clearance, accounting treatment based on a detailed review of the contents of costs recorded, revisions to estimates relating to the valuation of inventories, recognition of a provision for allowance for doubtful accounts, recognition of an impairment loss, and revisions to estimates relating to asset retirement obligations, among other factors. |
| Details and amount of extraordinary loss | Impairment loss: ¥380 million. Including revisions to estimates relating to asset retirement obligations, among other items, total special losses for the fiscal year ending February 2026 were ¥634 million. The provision for allowance for doubtful accounts of ¥274 million is included in non-operating expenses. |
Items this document does not state (2)
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 income deteriorated due to discount sales to clear inventory, accounting treatment based on a detailed review of the contents of costs recorded, and revisions to estimates relating to the valuation of inventories. In addition, a provision for allowance for doubtful accounts of ¥274 million was recorded due to concerns regarding the recoverability of receivables from business partners, while special losses increased as a result of an impairment loss of ¥380 million and revisions to estimates relating to asset retirement obligations, among other factors.