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Revision of earnings forecasts7915Nissha Co.,Ltd.Information and Communications, Services and Others

Notice Regarding Variances from Consolidated Earnings Forecasts for the Second Quarter (Interim Period) and Revisions to Full-Year Consolidated Earnings Forecasts

For the cumulative second quarter, revenue exceeded the forecast, while operating profit, profit before tax and interim profit attributable to owners of the parent were losses due to a goodwill impairment loss. Accordingly, the full-year revenue forecast was lowered, and the profit forecast was revised from a profit to a loss.

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Direction
Deterioration
Direction inferred from the company’s description.
Scale
-10300
¥ million (change in full-year operating income)
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending December 2026 · Full yearPrevious forecast published 12 May 2026
Net Sales198,000→195,000million
-1.5%
Operating profit7,000→-3,300million
-147.1%
Profit attributable to owners of the parent3,200→-6,200million
-293.8%
Net income per share67.49→-130.68yen and sen
-293.6%

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 forecast reflects the results for the cumulative second-quarter (interim) consolidated period and the latest trends in product demand and foreign exchange rates. Results are expected to fall below the previous assumptions due to the lack of an expected recovery in tablet-related demand for Devices, a goodwill impairment loss, demand trends and production-related costs in the decorative applications field of industrial materials.

Details and amount of extraordinary loss

Goodwill impairment loss related to USM HEALTHCARE MEDICAL DEVICES FACTORY JOINT STOCK COMPANY. Amount: Not disclosed.

Previous-period resultsRevenue ¥194,898 million, operating profit ¥4,040 million, profit before tax ¥3,551 million, profit for the period attributable to owners of the parent ¥1,001 million, basic earnings per share ¥21.13
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥198,000 million → ¥195,000 million(-1.5%)
Operating profit¥7,000 million → ¥-3,300 million
Profit attributable to owners of the parent¥3,200 million → ¥-6,200 million
Net income per share67.49 yen and sen → -130.68 yen and sen
Fiscal Period CoveredFiscal year ending December 2026
Period CoveredFull year
Publication date of previous forecast12 May 2026
Previous-period resultsRevenue ¥194,898 million, operating profit ¥4,040 million, profit before tax ¥3,551 million, profit for the period attributable to owners of the parent ¥1,001 million, basic earnings per share ¥21.13
Reason for the revisionThe forecast reflects the results for the cumulative second-quarter (interim) consolidated period and the latest trends in product demand and foreign exchange rates. Results are expected to fall below the previous assumptions due to the lack of an expected recovery in tablet-related demand for Devices, a goodwill impairment loss, demand trends and production-related costs in the decorative applications field of industrial materials.
Details and amount of extraordinary lossGoodwill impairment loss related to USM HEALTHCARE MEDICAL DEVICES FACTORY JOINT STOCK COMPANY. Amount: Not disclosed.
Consolidated / non-consolidatedConsolidated
Items this document does not state (2)
Ordinary incomeDividend 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.

Revenue for the interim period exceeded the forecast because demand for industrial materials and medical products remained firm. For the full year, profit is expected to fall below the previous forecast due to the lack of an expected recovery in tablet-related demand for Devices, a goodwill impairment loss, demand trends and production-related costs in the decorative applications field of industrial materials. The forecast is based on an exchange rate of ¥155 per US dollar.

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Notice Regarding Variances from Consolidated Earnings Forecasts for the Second Quarter (Interim Period) and Revisions to Full-Year Consolidated Earnings Forecasts | Nissha Co.,Ltd. (7915) timely disclosure | Komori