Impairment related to JAPAN FOOD GUIDE is planned to be recognized as extraordinary loss. In the non-consolidated results, provisions for doubtful accounts are expected to be 80 million yen, and impairment loss on investments in affiliates is 60 million yen. No impact on consolidated results. The full-year consolidated net sales are revised up to 4,109 million yen (up 483 million yen vs. previous forecast, +13.3%), operating income at -215 million yen, ordinary income at -205 million yen, and net income attributable to owners of parent at -303 million yen, revised from prior forecast by -234 million yen.<\/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":"9258","jir_company_name":"CS-C 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\/9258-20260918-01.pdf","jir_short_summary":"Impairment related to JAPAN FOOD GUIDE is planned to be recognized as extraordinary loss. In the non-consolidated results, provisions for doubtful accounts are expected to be 80 million yen, and impairment loss on investments in affiliates is 60 million yen. No impact on consolidated results. The full-year consolidated net sales are revised up to 4,109 million yen (up 483 million yen vs. previous forecast, +13.3%), operating income at -215 million yen, ordinary income at -205 million yen, and net income attributable to owners of parent at -303 million yen, revised from prior forecast by -234 million yen.","jir_summary":"### Summary of Results\nIt is anticipated that extraordinary losses including impairment related to JAPAN FOOD GUIDE will be recognized in the current period, and in the non-consolidated results we expect to record 80 million yen for allowances for doubtful accounts and 60 million yen for impairment losses on investments in affiliates. Since these items are eliminated on a consolidated basis, there is no impact on the consolidated earnings. The full-year consolidated net sales have been revised upward to 4,109 million yen (up 483 million yen vs. previous forecast, +13.3%), while operating income, ordinary income, and net income are expected to be -215 million yen, -205 million yen, and -303 million yen respectively, below the previous forecast.\n\n### Outlook and Risks\nInitial investments for new store openings, costs related to M&A, and higher costs accompanying increased sales of services with high cost of goods sold are expected to constrain profits. Items such as allowances for doubtful accounts and impairment losses do not affect the consolidated results, but future performance may change depending on additional costs and market trends.","jir_financial_highlights":"Consolidated net sales: 4,109 million yen (Compared with previous forecast +483 million yen (13.3% increase))\nConsolidated operating income: -215 million yen (Compared with previous forecast -145 million yen)\nOrdinary income: -205 million yen (Compared with previous forecast -137 million yen)\nNet income attributable to owners of parent: -303 million yen (Compared with previous forecast -234 million yen)\nBasic earnings per share: -45.53 yen (Compared with previous forecast -? (revised value))\nExtraordinary losses (impairment losses): 78 million yen (Recognized in non-consolidated results)\nAllowance for doubtful accounts: 80 million yen (Recognized in non-consolidated results)\nImpairment loss on investments in affiliates: 60 million yen (Recognized in non-consolidated results)","jir_category":"","jir_hashtags":"#CsCInfo, #ExtraordinaryLoss, #FullYearRevision","jir_key_figures":"Consolidated net sales: 4,109 million yen\nConsolidated operating income: -215 million yen\nNet income attributable to owners of parent: -303 million yen","jir_meta_title":"\u3010CS-C Co., Ltd.\u3011Recognition of Extraordinary Losses and Revision of Full-Year Forecast | September 2026 Term","jir_meta_description":"CS-C Co., Ltd. announces adjustments including recognition of extraordinary losses for the consolidated and non-consolidated results for the fiscal year ending September 2026, and revisions to the full-year consolidated earnings forecast. Highlights include impairment related to JAPAN FOOD GUIDE, allowances for doubtful accounts, impairment losses on affiliate investments, and an upward revision of net sales.","jir_og_title":"CS-C Co., Ltd. Announces Extraordinary Losses and Revision to Full-Year Forecast","jir_og_description":"Announces extraordinary losses including impairment related to JAPAN FOOD GUIDE and upward revision of full-year consolidated net sales. No impact on consolidated results; profits expected to decline.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":61079,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-115336","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n