ARCS Company Limited
Notice Regarding Revision of Full-Year Individual Earnings Guidance and Recognition of Special Losses for Our Consolidated Subsidiaries
Significant upward revision of full-year individual earnings guidance for the fiscal year ending February 2026 to net sales of 22,200 million yen (115.5% of previous forecast) and operating income of 15,600 million yen (361.9% of previous forecast).
Key Figures
- Net Sales: 22,200 million yen (115.5% increase compared to previous forecast)
- Operating Income: 15,600 million yen (361.9% increase compared to previous forecast)
- Special Dividends Received: 11,864 million yen (from three consolidated subsidiaries)
AI要約
Details of Revision to Individual Earnings Guidance
The full-year individual earnings guidance for the fiscal year ending February 2026 has been revised upward significantly to net sales of 22,200 million yen, operating income of 15,600 million yen, ordinary income of 14,500 million yen, and net income attributable to owners of parent of 12,600 million yen. This revision is due to recording special dividends of 11,864 million yen from three consolidated subsidiaries as net sales.
Recognition of Special Losses Related to Consolidated Subsidiary Otani Co., Ltd.
An allowance for doubtful accounts of 1,848 million yen related to loans to consolidated subsidiary Otani Co., Ltd. has been recorded as non-operating expenses. Additionally, due to a significant decline in the fair value of the subsidiary's shares, an equity valuation loss of 1,531 million yen and a partial debt waiver of loans amounting to 300 million yen will be recognized as special losses. These items are recorded only in the individual financial statements and do not affect the consolidated financial statements.
