Komori
Occurring Fact9246ProjectHoldings,Inc.Information and Communications, Services and Others

Notice Regarding Revisions to Earnings Forecasts Due to the Recording of an Extraordinary Loss

In connection with the tender offer by TX1株式会社, the company expects to recognize an extraordinary loss of approximately ¥270 million, including advisory fees and legal fees, and has lowered its forecast for net income attributable to owners of the parent for the fiscal year ending December 2026 from ¥340 million to ¥150 million.

Worth reading
53Recurring
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
270
Approximately ¥ million (tender offer-related expenses and extraordinary loss)
Wording
Avoiding a definitive answer
How definitive the wording is.

Revision of earnings forecasts due to recognition of an extraordinary loss

Subject Entity

ProjectHoldings,Inc.

Target Locations / Products

Common shares and stock acquisition rights of ProjectHoldings,Inc., and this tender offer

Occurrence28 September 2026 (date of the Board of Directors' resolution and the date on which the company announced its expectation of recognizing the loss)
Same day
Awareness or receipt of notice28 September 2026 (date of the resolution at today's Board of Directors meeting)
This disclosure09/28/2026
Cause

Advisory fees, legal fees and other expenses incurred in connection with the tender offer by TX1株式会社 for the company's common shares and stock acquisition rights

Amount of Impact on Business Performance

Approximately ¥270 million (recognized as an extraordinary loss for tender offer-related expenses). Forecast net income attributable to owners of the parent decreased by ¥190 million from the previous forecast

Accounting period in which recognized

Fiscal year ending December 2026 (1 January 2026 to 31 December 2026)

Impact on Earnings Forecast

Consolidated net sales of ¥6,600 million, consolidated operating profit of ¥500 million and consolidated ordinary profit of ¥490 million remain unchanged. Net income attributable to owners of the parent has been revised from ¥340 million to ¥150 million, a decrease of ¥190 million, or 55.9%. Consolidated earnings per share has been revised from ¥63.87 to ¥28.18

Related procedures

Type

Tender offer

Outlook

The tender offeror intends to make the company a wholly owned subsidiary through this tender offer and a series of subsequent procedures, and the company's shares are expected to be delisted. Tender offer-related expenses are expected to be recognized in the fiscal year ending December 2026

Event that occurred
ItemDetails
Event nameRevision of earnings forecasts due to recognition of an extraordinary loss
Date of occurrence28 September 2026 (date of the Board of Directors' resolution and the date on which the company announced its expectation of recognizing the loss)
Date recognized / date notice received28 September 2026 (date of the resolution at today's Board of Directors meeting)
Subject EntityProjectHoldings,Inc.
Target Locations / ProductsCommon shares and stock acquisition rights of ProjectHoldings,Inc., and this tender offer
CauseAdvisory fees, legal fees and other expenses incurred in connection with the tender offer by TX1株式会社 for the company's common shares and stock acquisition rights
Amount of Impact on Business PerformanceApproximately ¥270 million (recognized as an extraordinary loss for tender offer-related expenses). Forecast net income attributable to owners of the parent decreased by ¥190 million from the previous forecast
Accounting period in which recognizedFiscal year ending December 2026 (1 January 2026 to 31 December 2026)
Impact on Earnings ForecastConsolidated net sales of ¥6,600 million, consolidated operating profit of ¥500 million and consolidated ordinary profit of ¥490 million remain unchanged. Net income attributable to owners of the parent has been revised from ¥340 million to ¥150 million, a decrease of ¥190 million, or 55.9%. Consolidated earnings per share has been revised from ¥63.87 to ¥28.18
Type of litigation or proceedingTender offer
OutlookThe tender offeror intends to make the company a wholly owned subsidiary through this tender offer and a series of subsequent procedures, and the company's shares are expected to be delisted. Tender offer-related expenses are expected to be recognized in the fiscal year ending December 2026
Items this document does not state (14)
Court or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure

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.

Advisory fees, legal fees and other expenses will be incurred in connection with the tender offer by TX1株式会社.

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 Regarding Revisions to Earnings Forecasts Due to the Recording of an Extraordinary Loss | ProjectHoldings,Inc. (9246) timely disclosure | Komori