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Revision of earnings forecasts8143LAPINE CO.,LTD.Materials and Chemicals

Notice Regarding Differences Between Forecast and Actual Results for the Cumulative Consolidated Interim Period of the Fiscal Year Ending February 2027

For the interim period of the fiscal year ending February 2027, net sales, operating profit and ordinary profit were below the previous forecasts, while the loss in interim net income attributable to owners of the parent was narrower than forecast due to gains on sales of investment securities. The full-year earnings forecast and dividend forecast remain unchanged.

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-104
¥ million
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Conditional
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Revised forecast

Fiscal year ending February 2027 · Six-month periodPrevious forecast published 20 April 2026
Net Sales955→851million
-10.9%
Operating profit-113→-176million
-55.8%
Ordinary income-100→-157million
-57.0%
Profit attributable to owners of the parent-104→-80million yen (interim net income)
+23.1%
Net income per share-43.99→-33.86yen and sen (interim net income per share)
+23.0%

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

Net sales fell below forecast due to prolonged inflation caused by higher crude oil and resource prices resulting from the situation in the Middle East, consumers' preference for saving, and a cautious spending mindset, particularly among married women. Operating profit and ordinary profit fell below forecast due to higher manufacturing costs, while interim net income exceeded forecast due to gains on sales of investment securities.

Details and amount of extraordinary loss

The disclosure states that there were gains on sales of investment securities, but the amount is Not disclosed. Details of extraordinary losses are Not disclosed.

Previous-period resultsNet sales ¥918 million, operating loss ¥172 million, ordinary loss ¥161 million, interim net loss attributable to owners of the parent ¥165 million, interim net loss per share ¥70.21 (interim period of the fiscal year ending February 2026)
Dividend forecast revisionNo revision
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales¥955 million → ¥851 million(-10.9%)
Operating profit¥-113 million → ¥-176 million
Ordinary income¥-100 million → ¥-157 million
Profit attributable to owners of the parent-104 million yen (interim net income) → -80 million yen (interim net income)
Net income per share-43.99 yen and sen (interim net income per share) → -33.86 yen and sen (interim net income per share)
Fiscal Period CoveredFiscal year ending February 2027
Period CoveredSix-month period
Publication date of previous forecast20 April 2026
Previous-period resultsNet sales ¥918 million, operating loss ¥172 million, ordinary loss ¥161 million, interim net loss attributable to owners of the parent ¥165 million, interim net loss per share ¥70.21 (interim period of the fiscal year ending February 2026)
Reason for the revisionNet sales fell below forecast due to prolonged inflation caused by higher crude oil and resource prices resulting from the situation in the Middle East, consumers' preference for saving, and a cautious spending mindset, particularly among married women. Operating profit and ordinary profit fell below forecast due to higher manufacturing costs, while interim net income exceeded forecast due to gains on sales of investment securities.
Details and amount of extraordinary lossThe disclosure states that there were gains on sales of investment securities, but the amount is Not disclosed. Details of extraordinary losses are Not disclosed.
Dividend forecast revisionNo revision
Consolidated / non-consolidatedConsolidated

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

Rising crude oil and resource prices resulting from the situation in the Middle East, together with prolonged inflation, sustained consumers' preference for saving and a cautious spending mindset, particularly among married women, causing net sales to fall below forecast. Operating profit and ordinary profit also fell below forecast due to higher manufacturing costs, but interim net income exceeded forecast due to gains on sales of investment securities.

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Notice Regarding Differences Between Forecast and Actual Results for the Cumulative Consolidated Interim Period of the Fiscal Year Ending February 2027 | LAPINE CO.,LTD. (8143) timely disclosure | Komori