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Revision to earnings forecast7915Nissha Co.,Ltd.Information and Communications, Services and Others

Notice Regarding the Recognition of Finance Costs Resulting from Changes to an Agreement Among Equity Holders of a Sub-subsidiary and the Revision of the Full-Year Consolidated Earnings Forecast

As the price for the future additional acquisition of interests was changed from a performance-linked variable price to a fixed price, the financial liability will be remeasured, and approximately ¥7.8 billion in finance costs is now expected to be recognized. As a result, the forecasts for profit before tax and profit for the year attributable to owners of the parent for the fiscal year ending December 2026 have been lowered, while the forecasts for revenue and operating profit remain unchanged.

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7800
¥ million
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Revised forecast

Fiscal year ending December 2026 · Full yearPrevious forecast published 30 September 2026
Net Sales195,000→195,000million
0.0%
Operating profit-3,300→-3,300million
0.0%
Profit attributable to owners of the parent-6,200→-14,000million
-125.8%
Net income per share-130.68→-294.9Yen / sen
-125.7%

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

As the financial liability was remeasured following an amendment to the agreement among holders of interests in a sub-subsidiary, approximately ¥7.8 billion in finance costs is now expected to be recognized.

Previous-period resultsFiscal year ended December 2025: Revenue ¥194,898 million, operating profit ¥4,040 million, profit before tax ¥3,551 million, profit for the year attributable to owners of the parent ¥1,001 million, basic earnings per share ¥21.13
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥195,000 million → ¥195,000 million
Operating profit¥-3,300 million → ¥-3,300 million
Profit attributable to owners of the parent¥-6,200 million → ¥-14,000 million
Net income per share-130.68 Yen / sen → -294.9 Yen / sen
Fiscal Period CoveredFiscal year ending December 2026
Period CoveredFull year
Publication date of previous forecast30 September 2026
Previous-period resultsFiscal year ended December 2025: Revenue ¥194,898 million, operating profit ¥4,040 million, profit before tax ¥3,551 million, profit for the year attributable to owners of the parent ¥1,001 million, basic earnings per share ¥21.13
Reason for the revisionAs the financial liability was remeasured following an amendment to the agreement among holders of interests in a sub-subsidiary, approximately ¥7.8 billion in finance costs is now expected to be recognized.
Consolidated / non-consolidatedConsolidated
Items this document does not state (3)
Ordinary incomeDetails 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.

The agreement among holders of interests was amended and the price for the future additional acquisition of interests was revised to a fixed price. As a result of remeasuring the financial liability in accordance with IFRS, approximately ¥7.8 billion in finance costs is now expected to be recognized.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Recognition of Finance Costs Resulting from Changes to an Agreement Among Equity Holders of a Sub-subsidiary and the Revision of the Full-Year Consolidated Earnings Forecast | Nissha Co.,Ltd. (7915) timely disclosure | Komori