{"id":123931,"date":"2026-09-28T18:04:33","date_gmt":"2026-09-28T09:04:33","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/9246-20260928-03_wp_earnings_guidance\/"},"modified":"2026-09-28T18:04:33","modified_gmt":"2026-09-28T09:04:33","slug":"9246-20260928-03_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-9246\/ir\/9246-20260928-03_wp_earnings_guidance\/","title":{"rendered":"Notice of Revision to Earnings Guidance Due to Recognition of Extraordinary Loss"},"content":{"rendered":"<p>Revised consolidated earnings guidance for the fiscal year ending December 2026. An extraordinary loss is expected to be recorded: advisory and legal fees of approximately 270 million yen will be recognized as an extraordinary loss, resulting in a projected decrease in net income attributable to owners of parent of 190 million yen compared with the previous forecast (earnings per share: 63.87 yen \u2192 28.18 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,"price_fetched_at":"","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":"9246","jir_company_name":"ProjectHoldings, Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-28","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/9246-20260928-03.pdf","jir_short_summary":"Revised consolidated earnings guidance for the fiscal year ending December 2026. An extraordinary loss is expected to be recorded: advisory and legal fees of approximately 270 million yen will be recognized as an extraordinary loss, resulting in a projected decrease in net income attributable to owners of parent of 190 million yen compared with the previous forecast (earnings per share: 63.87 yen \u2192 28.18 yen).","jir_summary":"### Revision of Earnings Guidance and Extraordinary Loss\nThis document announces a revision to the consolidated earnings guidance for the fiscal year ending December 2026 due to the recognition of various expenses related to the tender offer for TX1 shares as an extraordinary loss. Advisory fees, legal fees, and other expenses of approximately 270 million yen are expected to be recorded as an extraordinary loss, resulting in an anticipated decrease in net income attributable to owners of parent of 190 million yen from the previously disclosed figure.\n\n### Impact and Notes\nNet sales, operating income, and ordinary income are unchanged from the previous forecast, but consolidated net income and net income per share are expected to decrease. This forecast is based on information available at the time and may change due to future factors.","jir_financial_highlights":"Consolidated Net Sales: 6,600 million yen (Same as previous forecast)\nConsolidated Operating Income: 500 million yen (Same as previous forecast)\nConsolidated Ordinary Income: 490 million yen (Same as previous forecast)\nNet Income Attributable to Owners of Parent: 150 million yen (\u25b3190 million yen compared with previous forecast)\nNet Income per Share: 28.18 yen (\u25b3190 million yen compared with previous forecast \/ changes in stock indicators noted separately)","jir_category":"","jir_hashtags":"#ProjectHoldingsIR_NoShareBuybackOrStockRelatedMatters, #RevisionOfEarningsGuidance","jir_key_figures":"Consolidated Net Sales: 6,600 million yen\nConsolidated Operating Income: 500 million yen\nConsolidated Ordinary Income: 490 million yen","jir_meta_title":"ProjectHoldings, Inc. \u2014 Revision to Earnings Guidance Due to Extraordinary Loss\uff5cFY2026 Ending December","jir_meta_description":"Announcement of a revision to consolidated earnings guidance for the fiscal year ending December 2026 due to an expected extraordinary loss. Advisory and related fees of 270 million yen to be recorded as an extraordinary loss; net income is expected to decrease by 190 million yen.","jir_og_title":"Revision to Earnings Guidance Due to Extraordinary Loss\uff5cProjectHoldings, Inc.","jir_og_description":"Revision of earnings guidance for the fiscal year ending December 2026. Recognition of an extraordinary loss is expected to reduce net income.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59607,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-123931","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 of Revision to Earnings Guidance Due to Recognition of Extraordinary Loss - 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-9246\/ir\/9246-20260928-03_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-9246\/ir\/9246-20260928-03_wp_earnings_guidance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-9246\/ir\/9246-20260928-03_wp_earnings_guidance\/\",\"name\":\"Notice of Revision to Earnings Guidance Due to Recognition of Extraordinary Loss - 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