{"id":113230,"date":"2026-09-11T17:13:37","date_gmt":"2026-09-11T08:13:37","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3974-20260911-03_wp_earnings_guidance\/"},"modified":"2026-09-11T17:13:37","modified_gmt":"2026-09-11T08:13:37","slug":"3974-20260911-03_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3974\/ir\/3974-20260911-03_wp_earnings_guidance\/","title":{"rendered":"Notice Regarding Revision of Full-Year Earnings Forecast"},"content":{"rendered":"<p>Forecast revised downward. Revenue revised from 2,630 million to 2,546 million; operating income from 200 million to 107 million; ordinary income from 200 million to 117 million; net income attributable to owners of parent from 126 million to 60 million, a substantial decrease. Downturn in the Beauty ICT business in the second half and higher hardware costs are the main factors. Indicated will recognize costs related to the issuance of new share subscription rights and acquisition-related costs from the TB\u0421 Silver Services subsidiary.<\/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":"3974","jir_company_name":"SCAT Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-11","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/3974-20260911-03.pdf","jir_short_summary":"Forecast revised downward. Revenue revised from 2,630 million to 2,546 million; operating income from 200 million to 107 million; ordinary income from 200 million to 117 million; net income attributable to owners of parent from 126 million to 60 million, a substantial decrease. Downturn in the Beauty ICT business in the second half and higher hardware costs are the main factors. Indicated will recognize costs related to the issuance of new share subscription rights and acquisition-related costs from the TB\u0421 Silver Services subsidiary.","jir_summary":"### Section Heading\nThis is a notice regarding the revision of the full-year consolidated earnings forecast for the fiscal year ending October 2026. The first half progressed as planned, but the second half was impacted by weaker sales in the Beauty ICT business and the failure to meet targets in system sales (goods). While subscription-type revenue remains solid, rising hardware sourcing costs are weighing on operating income. Also expected to recognize 28,800 thousand yen of acquisition-related costs due to the subsidiary acquisition of TBC Silver Services and 6,170 thousand yen for the issuance of stock acquisition rights to third parties. Note that the impact of cloud service misuse is under review.\n\n### Section 2\nThe reasons for the revision are, firstly, the slowdown in performance in the main Beauty ICT business in the second half, and secondly, insufficient system sales and rising procurement costs. As a result, all revenue and profit metrics have been substantially revised downward. Issuance costs for stock acquisition rights and acquisition-related costs will be recorded as operating and non-operating expenses and selling, general and administrative expenses, impacting net income. Further disclosure decisions will be communicated promptly as additional items become known.","jir_financial_highlights":"Revenue: 2,546\u767e\u4e07\u5186 (From previous forecast 2,630\u767e\u4e07\u5186, down 84\u767e\u4e07\u5186)\nOperating income: 107\u767e\u4e07\u5186 (From previous forecast 200\u767e\u4e07\u5186 to 107\u767e\u4e07\u5186)\nOrdinary income: 117\u767e\u4e07\u5186 (From previous forecast 200\u767e\u4e07\u5186 to 117\u767e\u4e07\u5186)\nNet income attributable to owners of the parent: 60\u767e\u4e07\u5186 (From previous forecast 126\u767e\u4e07\u5186 to 60\u767e\u4e07\u5186)\nEarnings per share: 19.25\u5186 (From previous forecast 40.19\u5186 to 19.25\u5186)","jir_category":"","jir_hashtags":"#SCAT Corporation, #EarningsRevision","jir_key_figures":"Revenue: 2,546\u767e\u4e07\u5186\nOperating income: 107\u767e\u4e07\u5186\nOrdinary income: 117\u767e\u4e07\u5186","jir_meta_title":"\u3010SCAT Corporation\u3011Revise Full-Year Earnings Forecast | Revenue 2,546 million yen, Net income 60 million yen","jir_meta_description":"SCAT revises its consolidated earnings forecast for the fiscal year ending October 2026. Downgrades in the Beauty ICT business and higher hardware costs led to lower major indicators. Also plans to recognize issuance costs for stock acquisition rights and acquisition-related costs.","jir_og_title":"SCAT Corporation | Revision of Full-Year Earnings Forecast","jir_og_description":"SCAT lowers its full-year forecast. Revenue 2,546 million yen, net income 60 million yen. Factors include a slump in the Beauty ICT business in the second half and increased costs.","jir_og_image_url":"\/assets\/og\/company-earnings_guidance.jpg","jir_chart_data_collection":"[]","ir_related_company":60795,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-113230","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice Regarding Revision of Full-Year Earnings Forecast - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-3974\/ir\/3974-20260911-03_wp_earnings_guidance\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3974\/ir\/3974-20260911-03_wp_earnings_guidance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3974\/ir\/3974-20260911-03_wp_earnings_guidance\/\",\"name\":\"Notice Regarding Revision of Full-Year Earnings Forecast - 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