Partial revisions to the Q1 FY2027 Financial Summary were announced. For the cumulative second quarter, operating income revised from 51,700 million yen to 51,800 million yen; net income attributable to owners of parent revised from 37,900 million yen to 33,100 million yen. However, full-year guidance remains unchanged.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"8572","jir_company_name":"Acom Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-24","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/8572-20260824-01.pdf","jir_short_summary":"Partial revisions to the Q1 FY2027 Financial Summary were announced. For the cumulative second quarter, operating income revised from 51,700 million yen to 51,800 million yen; net income attributable to owners of parent revised from 37,900 million yen to 33,100 million yen. However, full-year guidance remains unchanged.","jir_summary":"### Performance information\nThis notice conveys partial revisions to the Consolidated Financial Summary for the first quarter of the fiscal year ending March 2027, with corrections primarily to the second quarter cumulative figures for operating income, ordinary income, net income attributable to owners of parent, and earnings per share. The full-year forecast is explicitly unchanged. Revisions are material and may impact external stakeholders, necessitating awareness of deviations from initial plans.\n\n### Impact going forward \/ points of caution\nThe unchanged full-year guidance is a key point for investment decisions. The revisions pertain to the second quarter cumulative profit items and may imply a downward revision to net income. Market reaction and segment trends should be verified in the accompanying disclosures. Attention should be given to upcoming earnings announcements.","jir_financial_highlights":"Second quarter (cumulative) Operating income: 51,700 (Revised: 51,800)\nSecond quarter (cumulative) Net income attributable to owners of parent: 37,900 (Revised: 33,100)\nFull-year Operating revenue: 174,700 (No change)\nFull-year Ordinary income: 56,600 (Revised: 51,800)\nEarnings per share: 24.19 (Revised: 21.12)","jir_category":"","jir_hashtags":"#Acom, #EarningsRevision","jir_key_figures":"Second quarter (cumulative) Operating income: 51,800 million yen\nSecond quarter (cumulative) Net income attributable to owners of parent: 33,100 million yen\nEarnings per share: 21.12 yen","jir_meta_title":"Acom Financial Summary \u2014 Partial Revision of Second Quarter Net Income","jir_meta_description":"Acom announced partial revisions to the first-quarter Financial Summary for FY2027. Revisions to second-quarter cumulative operating income, ordinary income, net income, and earnings per share. Full-year guidance unchanged. Key points of revision and potential impact discussed.","jir_og_title":"Acom Financial Summary \u2014 Partial Revision of Second Quarter Net Income","jir_og_description":"Acom announced a revision to the first-quarter Financial Summary. Second-quarter cumulative figures revised, full-year guidance kept intact. See the body for detailed figures.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7686,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-106621","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n