It was announced that the consolidated earnings forecast for the fiscal year ending July 2026 differed from actual results. Revenue trailed the plan due to delays in in-house branded product sales, but operating income and ordinary income exceeded expectations due to tighter investment controls and company-wide cost rationalization. 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Revenue trailed the plan due to delays in in-house branded product sales, but operating income and ordinary income exceeded expectations due to tighter investment controls and company-wide cost rationalization. Deferred tax assets recognition contributed to higher net income attributable to owners of the parent than previously forecast.","jir_summary":"### Section Heading\nThis document is a notice regarding the differences between the full-year consolidated earnings forecast for the fiscal year ending July 2026 and actual results. Although revenue from brokerage and ancillary services exceeded the plan, progress in in-house branded products fell short of the forecast. However, due to the trimming of upfront investments and company-wide cost rationalization, operating income and ordinary income exceeded expectations. As a result of the recognition of deferred tax assets, net income attributable to owners of the parent exceeded the previous forecast.\n\n### Section 2 Heading\nBackground for the difference includes changes in revenue mix (increased brokerage and ancillary service cases and delays in in-house branded products) and improved cost management. Going forward, progress in product development and sales plans and the sustainability of investments will be important factors affecting the outlook. We will continue timely and appropriate capital and cost management, aiming to achieve an appropriate level of profit considering the tax effect.","jir_financial_highlights":"Revenue: Previous forecast (A) 11,500 million yen (Actual (B) 11,310 million yen)\nOperating income: Previous forecast (A) 130 million yen (Actual (B) 169 million yen)\nOrdinary income: Previous forecast (A) 0 million yen (Actual (B) 38 million yen)\nNet income attributable to owners of the parent: Previous forecast (A) \u25b350 million yen (Actual (B) 127 million yen)","jir_category":"","jir_hashtags":"#Tsukuru-la, #DisclosureUpdate, #EarningsDifference","jir_key_figures":"Revenue: Previous forecast 11,500 million yen \u2192 Actual 11,310 million yen\nOperating income: Previous forecast 130 million yen \u2192 Actual 169 million yen\nOrdinary income: Previous forecast 0 million yen \u2192 Actual 38 million yen\nNet income attributable to owners of the parent: Previous forecast \u25b350 million yen \u2192 Actual 127 million yen","jir_meta_title":"Tsukuru-la | Disclosure of Consolidated Earnings Forecast vs. Actual Results | FY2026 July","jir_meta_description":"Tsukuru-la announces the differences between the consolidated earnings forecast and actual results for the fiscal year ending July 2026. Revenue fell short of the plan, but operating and ordinary income beat; net income attributable to owners of the parent is expected to exceed the previous forecast. Background and outlook explained.","jir_og_title":"Tsukuru-la | Disclosure of Consolidated Earnings Forecast vs. Actual Results","jir_og_description":"Tsukuru-la discloses the difference between the consolidated earnings forecast and actual results for FY2026. Revenue underperformed the plan, but profits exceeded expectations, with net income rising. Overview of factors and future outlook.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":59929,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-113754","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n