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Revisions to earnings forecasts8416THE BANK OF KOCHI,LTD.Banks

Notice Regarding Further Revision to Earnings Forecast

The forecasts for ordinary profit for the cumulative second quarter of the fiscal year ending March 2027 have been revised downward for both the consolidated and non-consolidated results. Meanwhile, the interim net income forecast has been set at a level close to the previous forecast due to the additional recognition of deferred tax assets. The full-year forecasts remain unchanged.

Worth reading
49Recurring
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Direction
Mixed performance
Direction inferred from the company’s description.
Scale
-179
Million yen
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending March 2027 · Second quarter (cumulative)Previous forecast published 7 August 2026
Ordinary income—→—Million yen
—
Profit attributable to owners of the parent—→—Million yen
—
Net income per share—→—yen and sen
—

The bar length represents the relative magnitude of change, based on the item that changed the most in this document.

Reason for the revision

The ordinary profit forecast was revised downward because, on a non-consolidated basis, credit costs are expected to exceed the forecast due to a matter involving the risk of receivables becoming uncollectible or subject to collection delays. Meanwhile, following a reassessment of the recoverability of deferred tax assets, additional recognition is now possible, which is expected to reduce the adjustment to income taxes and allow interim net income to remain at the previously announced forecast level.

Previous-period resultsConsolidated: ordinary profit of ¥705 million, interim net income of ¥218 million, and interim earnings per share of ¥15.74. Non-consolidated: ordinary profit of ¥570 million, interim net income of ¥177 million, and interim earnings per share of ¥11.68.
Consolidated / non-consolidatedConsolidated / non-consolidated (standalone)
Revised forecast
ItemDetails
Ordinary incomeConsolidated: -¥160 million; non-consolidated: -¥260 million → Consolidated: -¥339 million; non-consolidated: -¥463 million(Consolidated: —; non-consolidated: —)
Profit attributable to owners of the parentConsolidated: -¥240 million; non-consolidated: -¥280 million (interim net income) → Consolidated: -¥222 million; non-consolidated: -¥279 million (interim net income)(Consolidated: —; non-consolidated: —)
Net income per shareConsolidated: -¥29.53; non-consolidated: -¥33.48 (interim earnings per share) → Consolidated: -¥27.81; non-consolidated: -¥33.42 (interim earnings per share)
Fiscal Period CoveredFiscal year ending March 2027
Period CoveredSecond quarter (cumulative)
Publication date of previous forecast7 August 2026
Previous-period resultsConsolidated: ordinary profit of ¥705 million, interim net income of ¥218 million, and interim earnings per share of ¥15.74. Non-consolidated: ordinary profit of ¥570 million, interim net income of ¥177 million, and interim earnings per share of ¥11.68.
Reason for the revisionThe ordinary profit forecast was revised downward because, on a non-consolidated basis, credit costs are expected to exceed the forecast due to a matter involving the risk of receivables becoming uncollectible or subject to collection delays. Meanwhile, following a reassessment of the recoverability of deferred tax assets, additional recognition is now possible, which is expected to reduce the adjustment to income taxes and allow interim net income to remain at the previously announced forecast level.
Consolidated / non-consolidatedConsolidated / non-consolidated (standalone)
Items this document does not state (4)
Net SalesOperating profitDetails 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 ordinary profit forecast was revised downward because, on a non-consolidated basis, credit costs are expected to exceed the forecast due to a matter involving the risk of receivables becoming uncollectible or subject to collection delays. Meanwhile, following a reassessment of the recoverability of deferred tax assets, additional recognition is now possible, which is expected to reduce the adjustment to income taxes and allow interim net income to remain at the level of the previous forecast.

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Notice Regarding Further Revision to Earnings Forecast | THE BANK OF KOCHI,LTD. (8416) timely disclosure | Komori