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Revision of earnings forecasts9265YAMASHITA HEALTH CARE HOLDINGS,INC.Trading & Wholesale

Notice Regarding Differences Between Full-Year Consolidated Earnings Forecasts and Actual Results

For the fiscal year ending May 2026, consolidated actual results were below the previous forecast for net sales, while operating income, ordinary income and net income attributable to owners of the parent all exceeded the forecast. In particular, net income exceeded the previous forecast by 83.1%.

Worth reading
59In focus
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Direction
Mixed performance
Direction inferred from the company’s description.
Scale
83.1
%
Wording
Definitive
How definitive the wording is.

Revised forecast

Fiscal year ending May 2026 · Full yearPrevious forecast published 11 July 2025
Net Sales67,647→64,149Millions of yen
-5.2%
Operating profit590→737Millions of yen
+24.9%
Ordinary income632→877Millions of yen
+38.7%
Profit attributable to owners of the parent354→648Millions of yen
+83.1%
Net income per share143.58→258.56yen
+80.1%

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

Ordinary income exceeded the forecast because the accounting treatment of receivables from Jemic Co., Ltd. was finalized following the conclusion of bankruptcy proceedings, and the consumption tax equivalent of the uncollectible amount was reversed and recorded as non-operating income. In addition, net income attributable to owners of the parent exceeded the forecast because the final judgment in the related litigation made the amount deductible for tax purposes, resulting in a lower-than-expected corporate tax burden.

Previous-period resultsNet sales: ¥64,486 million; operating income: ¥838 million; ordinary income: ¥909 million; net income attributable to owners of the parent: ¥616 million; net income per share: ¥249.79 (fiscal year ended May 2025)
Consolidated / non-consolidatedConsolidated
Revised forecast
ItemDetails
Net Sales67,647 Millions of yen → 64,149 Millions of yen(-5.2%)
Operating profit590 Millions of yen → 737 Millions of yen(+24.9%)
Ordinary income632 Millions of yen → 877 Millions of yen(+38.7%)
Profit attributable to owners of the parent354 Millions of yen → 648 Millions of yen(+83.1%)
Net income per share143.58 yen → 258.56 yen
Fiscal Period CoveredFiscal year ending May 2026
Period CoveredFull year
Publication date of previous forecast11 July 2025
Previous-period resultsNet sales: ¥64,486 million; operating income: ¥838 million; ordinary income: ¥909 million; net income attributable to owners of the parent: ¥616 million; net income per share: ¥249.79 (fiscal year ended May 2025)
Reason for the revisionOrdinary income exceeded the forecast because the accounting treatment of receivables from Jemic Co., Ltd. was finalized following the conclusion of bankruptcy proceedings, and the consumption tax equivalent of the uncollectible amount was reversed and recorded as non-operating income. In addition, net income attributable to owners of the parent exceeded the forecast because the final judgment in the related litigation made the amount deductible for tax purposes, resulting in a lower-than-expected corporate tax burden.
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.

Ordinary income exceeded the previous forecast mainly because the accounting treatment of receivables from Jemic Co., Ltd. was finalized following the conclusion of bankruptcy proceedings, and the consumption tax equivalent of the uncollectible amount was reversed and recorded as non-operating income. In addition, net income significantly exceeded the previous forecast because the final judgment in the related litigation made the amount deductible for tax purposes, resulting in a lower-than-expected corporate tax burden.

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Notice Regarding Differences Between Full-Year Consolidated Earnings Forecasts and Actual Results | YAMASHITA HEALTH CARE HOLDINGS,INC. (9265) timely disclosure | Komori