Full-year forecast for the fiscal year ending September 2026 revised downward. Net sales: previously expected 7,950 million yen to 7,154 million yen, down 796 million yen; operating income: 650 million yen to 423 million yen, down 227 million yen; ordinary income: 550 million yen to 319 million yen, down 231 million yen; net income attributable to owners of the parent: 450 million yen to a large decline of 391 million yen. Due to extraordinary losses, the full-year forecast has been revised downward. Based on the third-party committee investigation report, revisions to prior-year financial statements are also planned.<\/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":"8798","jir_company_name":"Advanced Create Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-18","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/8798-20260918-04.pdf","jir_short_summary":"Full-year forecast for the fiscal year ending September 2026 revised downward. Net sales: previously expected 7,950 million yen to 7,154 million yen, down 796 million yen; operating income: 650 million yen to 423 million yen, down 227 million yen; ordinary income: 550 million yen to 319 million yen, down 231 million yen; net income attributable to owners of the parent: 450 million yen to a large decline of 391 million yen. Due to extraordinary losses, the full-year forecast has been revised downward. Based on the third-party committee investigation report, revisions to prior-year financial statements are also planned.","jir_summary":"### Revision of earnings forecast\nThe consolidated earnings forecast for the fiscal year ending September 2026 disclosed today is expected to be below the previous forecast. In the third quarter, ordinary loss of 340 million yen and quarterly net loss attributable to owners of the parent of 768 million yen were recorded. In addition, in response to the third-party committee's investigation report regarding improper accounting related to advertising transactions and asset capitalization in prior years, some of the investigation costs and prior-year adjustments are expected to be recorded as extraordinary losses. Based on these factors, management has decided to revise downward the previous forecast.\n\n### Future actions and impact\nCosts associated with responding to the third-party committee's report and correcting prior-year financial statements may affect future results, and the actual figures for the fiscal year ending September 2026 remain uncertain. We apologize to shareholders and investors and will continue the investigation and corrective actions. Exchange rate information is provided separately.","jir_financial_highlights":"Net sales: 7,154 million yen (vs. previous forecast: down 796 million yen)\nOperating income: 423 million yen (vs. previous forecast: down 227 million yen)\nOrdinary income: 319 million yen (vs. previous forecast: down 231 million yen)\nNet income attributable to owners of the parent: -391 million yen (vs. previous forecast: down 841 million yen)\nEarnings per share: -5.23 yen (vs. previous forecast: unknown)","jir_category":"","jir_hashtags":"#\u81ea\u793e\u682a\u8cb7\u3044, #\u5f79\u54e1\u4eba\u4e8b","jir_key_figures":"Net sales: 7,154 million yen\nOperating income: 423 million yen\nOrdinary income: 319 million yen","jir_meta_title":"Advanced Create Co., Ltd. FY2026 September Consolidated Results Forecast Revision","jir_meta_description":"Revision of full-year earnings forecast for the fiscal year ending September 2026. Net sales and ordinary income, as well as net income, are expected to decline significantly. Impacts from the third-party committee investigation and prior-year adjustments are anticipated. Please refer to the main text for details.","jir_og_title":"Notice of Financial Results Revision \u2014 Advanced Create Co., Ltd.","jir_og_description":"Downward revision of earnings forecast for the fiscal year ending September 2026. The primary factors are losses recorded in Q3 and corrections of prior-year financial statements. Significant impact anticipated for investors.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59245,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-115325","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n