Revised forecast
Fiscal year ending September 2026 · Full yearPrevious forecast published 14 November 2025The bar length represents the relative magnitude of change, based on the item that changed the most in this document.
The Company transitioned to non-consolidated financial statements following the absorption-type mergers of 2 consolidated subsidiaries. The impact of the merged subsidiaries was excluded from net sales, operating income and ordinary income, while the impact of extraordinary income and loss arising from the mergers and the impairment of investment securities was reflected in net income.
Loss on extinguishment of shares in the mergers: JPY 1 million; impairment loss on investment securities: JPY 31 million. In addition, extraordinary income of JPY 23 million was recognized as a gain on extinguishment of shares in the mergers.
| Item | Details |
|---|---|
| Net Sales | Not disclosed → ¥2,651 million |
| Operating profit | Not disclosed → ¥149 million |
| Ordinary income | Not disclosed → ¥148 million |
| Profit attributable to owners of the parent | Not disclosed → ¥89 million |
| Net income per share | Not disclosed → 43.2 yen |
| Fiscal Period Covered | Fiscal year ending September 2026 |
| Period Covered | Full year |
| Publication date of previous forecast | 14 November 2025 |
| Previous-period results | Net sales: JPY 2,112 million; operating income: JPY 190 million; ordinary income: JPY 190 million; net income: JPY 134 million; earnings per share: JPY 66.33 |
| Reason for the revision | The Company transitioned to non-consolidated financial statements following the absorption-type mergers of 2 consolidated subsidiaries. The impact of the merged subsidiaries was excluded from net sales, operating income and ordinary income, while the impact of extraordinary income and loss arising from the mergers and the impairment of investment securities was reflected in net income. |
| Details and amount of extraordinary loss | Loss on extinguishment of shares in the mergers: JPY 1 million; impairment loss on investment securities: JPY 31 million. In addition, extraordinary income of JPY 23 million was recognized as a gain on extinguishment of shares in the mergers. |
| Consolidated / non-consolidated | Non-consolidated |
Items this document does not state (1)
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 Company no longer has any consolidated subsidiaries following the absorption-type mergers effective 1 January 2026. The merged subsidiaries' results were excluded from net sales, operating income and ordinary income, while extraordinary income and loss arising from the mergers and the impairment of investment securities were reflected in net income.