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Revision to earnings forecast9788NAC CO.,LTD.Information and Communications, Services and Others

Notice Regarding Revisions to the Earnings Forecast

The consolidated earnings forecast for the second quarter (interim period) of the fiscal year ending March 2027 was revised. The net sales forecast was unchanged, while the operating profit, ordinary profit, and interim net income forecasts were revised downward. On a non-consolidated basis, the net sales and ordinary profit forecasts were unchanged, while the interim net income forecast was revised to a loss.

Worth reading
71In 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
-465
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Revised forecast

Fiscal year ending March 2027 · cumulative period for the second quarter (interim period)Previous forecast published 15 May 2026
Net Sales—→—million
—
Operating profit600→480million
-20.0%
Ordinary income—→—million
—
Profit attributable to owners of the parent—→—million
—
Net income per share—→—Yen
—

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

The timing of revenue recognition for certain products was pushed back as the sales ratio of products eligible for subsidies increased; the order environment in the housing market and among local builders deteriorated against a backdrop of surging prices for construction materials and rising mortgage interest rates; and impairment losses were recorded on fixed assets and other assets associated with the withdrawal from the Yesmart business.

Details and amount of extraordinary loss

Impairment losses on fixed assets and other assets associated with the Yesmart business. Amount: Not disclosed.

Previous-period resultsConsolidated: net sales ¥27,383 million, operating profit ¥419 million, ordinary profit ¥429 million, interim net income attributable to owners of the parent ¥281 million, interim net income per share ¥6.73 (second quarter of the fiscal year ended March 2025)
Dividend forecast revisionNo statement on dividends.
Consolidated / non-consolidatedConsolidated and non-consolidated
Revised forecast
ItemDetails
Net SalesConsolidated: 27,400 / Non-consolidated: 16,500 → Consolidated: 27,400 / Non-consolidated: 16,500(Consolidated: - / Non-consolidated: -)
Operating profit¥600 million → ¥480 million(△20.0%)
Ordinary incomeConsolidated: 600 / Non-consolidated: 400 → Consolidated: 460 / Non-consolidated: 400(Consolidated: -23.3% / Non-consolidated: -)
Profit attributable to owners of the parentConsolidated: 400 / Non-consolidated (interim net income): 250 → Consolidated: -65 / Non-consolidated (interim net income): -65(Consolidated: - / Non-consolidated: -)
Net income per shareConsolidated: 9.57 / Non-consolidated: 5.98 → Consolidated: - / Non-consolidated: -
Fiscal Period CoveredFiscal year ending March 2027
Period Coveredcumulative period for the second quarter (interim period)
Publication date of previous forecast15 May 2026
Previous-period resultsConsolidated: net sales ¥27,383 million, operating profit ¥419 million, ordinary profit ¥429 million, interim net income attributable to owners of the parent ¥281 million, interim net income per share ¥6.73 (second quarter of the fiscal year ended March 2025)
Reason for the revisionThe timing of revenue recognition for certain products was pushed back as the sales ratio of products eligible for subsidies increased; the order environment in the housing market and among local builders deteriorated against a backdrop of surging prices for construction materials and rising mortgage interest rates; and impairment losses were recorded on fixed assets and other assets associated with the withdrawal from the Yesmart business.
Details and amount of extraordinary lossImpairment losses on fixed assets and other assets associated with the Yesmart business. Amount: Not disclosed.
Dividend forecast revisionNo statement on dividends.
Consolidated / non-consolidatedConsolidated and non-consolidated

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

In addition to the timing of revenue recognition for certain products being pushed back due to the higher sales ratio of products eligible for subsidies, the order environment in the housing market and among local builders deteriorated against a backdrop of surging prices for construction materials and rising mortgage interest rates. The Company also recorded impairment losses on fixed assets and other assets associated with its withdrawal from the Yesmart business.

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 the Earnings Forecast | NAC CO.,LTD. (9788) timely disclosure | Komori