Komori
Revision to earnings forecast8798Advance Create Co.,Ltd.Financials (excluding banks)

Notice Concerning the Difference Between the Earnings Forecast and Actual Results for the Fiscal Year Ending September 2026

Consolidated results for the fiscal year ending September 2026 fell below the forecast announced on 18 September 2026. Revenue declined 6.8%, while operating income (loss), ordinary income (loss) and net income attributable to owners of the parent all deteriorated significantly from the forecast.

Worth reading
55In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
-569
¥ million (change in net income attributable to owners of the parent)
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending September 2026 · Full yearPrevious forecast published Announced 18 September 2026
Net Sales7,154→6,667Millions of yen
-6.8%
Operating profit423→-102Millions of yen
-124.2%
Ordinary income319→-195Millions of yen
-161.3%
Profit attributable to owners of the parent-391→-960Millions of yen
-145.5%
Net income per share-5.23→-13.89Yen/sen
-165.6%

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

Under measures related to the transfer of certain insurance contracts, the timing of meeting the requirements for revenue recognition was later than initially expected, and the revenue could not be recognized in the fiscal year ending September 2026. In addition, the number of appointments secured in the insurance agency business stagnated, affecting the number of new meetings.

Previous-period resultsFiscal year ended September 2025: revenue ¥6,921 million, operating loss ¥286 million, ordinary loss ¥568 million, net loss attributable to owners of the parent ¥1,183 million, net loss per share ¥45.98
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales7,154 Millions of yen → 6,667 Millions of yen(-6.8%)
Operating profit423 Millions of yen → -102 Millions of yen(-124.2%)
Ordinary income319 Millions of yen → -195 Millions of yen(-161.3%)
Profit attributable to owners of the parent-391 Millions of yen → -960 Millions of yen
Net income per share-5.23 Yen/sen → -13.89 Yen/sen
Fiscal Period CoveredFiscal year ending September 2026
Period CoveredFull year
Publication date of previous forecastAnnounced 18 September 2026
Previous-period resultsFiscal year ended September 2025: revenue ¥6,921 million, operating loss ¥286 million, ordinary loss ¥568 million, net loss attributable to owners of the parent ¥1,183 million, net loss per share ¥45.98
Reason for the revisionUnder measures related to the transfer of certain insurance contracts, the timing of meeting the requirements for revenue recognition was later than initially expected, and the revenue could not be recognized in the fiscal year ending September 2026. In addition, the number of appointments secured in the insurance agency business stagnated, affecting the number of new meetings.
Consolidated / non-consolidatedConsolidated
Items this document does not state (2)
Details 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.

Under measures related to the transfer of certain insurance contracts, the timing of meeting the requirements for revenue recognition was later than expected, and the revenue could not be recognized in the current fiscal year. In addition, the number of appointments secured in the insurance agency business stagnated, affecting the number of new meetings.

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 Concerning the Difference Between the Earnings Forecast and Actual Results for the Fiscal Year Ending September 2026 | Advance Create Co.,Ltd. (8798) timely disclosure | Komori