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Revision of earnings forecasts7995VALQUA,LTD.Materials and Chemicals

Notice Regarding Differences Between Full-Year Non-Consolidated Actual Results and the Previous Fiscal Year’s Actual Results

For the fiscal year ending March 2026, non-consolidated net sales increased 1.4% year on year, operating profit changed from a loss of ¥140 million to a profit of ¥1,481 million, and ordinary profit and net income also exceeded the prior-year results.

Worth reading
57In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
39.5
% (change in ordinary profit)
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending March 2026 · Full year
Reason for the revision

Operating profit and ordinary profit increased due to higher net sales, an improvement in the gross profit margin, and a decrease in selling, general and administrative expenses, particularly personnel expenses. In addition to the increase in ordinary profit, net income benefited from a decrease in extraordinary losses resulting from the loss on the sale of shares in an affiliated company recorded in the prior fiscal year.

Details and amount of extraordinary loss

The loss on the sale of shares in an affiliated company was recorded in the prior fiscal year, and extraordinary losses for the current fiscal year decreased from the prior fiscal year. Amount: Not disclosed.

Previous-period resultsNet sales: ¥39,753 million; operating loss: ¥140 million; ordinary profit: ¥4,838 million; net income: ¥5,156 million; net income per share: ¥292.96
Consolidated / non-consolidatedNon-consolidated
Revised forecast
ItemDetails
Fiscal Period CoveredFiscal year ending March 2026
Period CoveredFull year
Previous-period resultsNet sales: ¥39,753 million; operating loss: ¥140 million; ordinary profit: ¥4,838 million; net income: ¥5,156 million; net income per share: ¥292.96
Reason for the revisionOperating profit and ordinary profit increased due to higher net sales, an improvement in the gross profit margin, and a decrease in selling, general and administrative expenses, particularly personnel expenses. In addition to the increase in ordinary profit, net income benefited from a decrease in extraordinary losses resulting from the loss on the sale of shares in an affiliated company recorded in the prior fiscal year.
Details and amount of extraordinary lossThe loss on the sale of shares in an affiliated company was recorded in the prior fiscal year, and extraordinary losses for the current fiscal year decreased from the prior fiscal year. Amount: Not disclosed.
Consolidated / non-consolidatedNon-consolidated
Items this document does not state (7)
Net SalesOperating profitOrdinary incomeProfit attributable to owners of the parentNet income per sharePublication date of previous forecastDividend 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 and ordinary profit increased due to higher net sales, an improvement in the gross profit margin, and a decrease in selling, general and administrative expenses, particularly personnel expenses. Net income increased due to the rise in ordinary profit and a decrease in extraordinary losses, reflecting the loss on the sale of shares in an affiliated company recorded in the prior fiscal year.

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Notice Regarding Differences Between Full-Year Non-Consolidated Actual Results and the Previous Fiscal Year’s Actual Results | VALQUA,LTD. (7995) timely disclosure | Komori