{"id":129167,"date":"2026-10-09T16:40:54","date_gmt":"2026-10-09T07:40:54","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/9264-20261009-01_wp_financial_summary\/"},"modified":"2026-10-09T16:40:54","modified_gmt":"2026-10-09T07:40:54","slug":"9264-20261009-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-9264\/ir\/9264-20261009-01_wp_financial_summary\/","title":{"rendered":"Notice of Revision to Full-year Consolidated and Non-consolidated Earnings Forecasts for the Fiscal Year Ended August 2026 and Expected Recognition of Special Income (Subsidy Income) and Valuation Loss on Affiliate Shares (Non-consolidated)"},"content":{"rendered":"<p>Revised the full-year consolidated and non-consolidated earnings forecasts for the fiscal year ended August 2026. Consolidated net sales were revised down from 10,800 million yen to 10,324 million yen, and operating income was revised down from 1,120 million yen to 737 million yen. Expected to record 447 million yen of subsidy income as special income. A 173 million yen valuation loss on affiliate shares is expected to be recorded in the non-consolidated statements. Contribution to the business is expected in the fiscal year ending August 2027. The earnings announcement is scheduled for October 14, 2026.<\/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":"9264","jir_company_name":"Puequ CO.,LTD.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/9264-20261009-01.pdf","jir_short_summary":"Revised the full-year consolidated and non-consolidated earnings forecasts for the fiscal year ended August 2026. Consolidated net sales were revised down from 10,800 million yen to 10,324 million yen, and operating income was revised down from 1,120 million yen to 737 million yen. Expected to record 447 million yen of subsidy income as special income. A 173 million yen valuation loss on affiliate shares is expected to be recorded in the non-consolidated statements. Contribution to the business is expected in the fiscal year ending August 2027. The earnings announcement is scheduled for October 14, 2026.","jir_summary":"### Overview of Earnings Revision\nWe have revised downward the full-year consolidated earnings forecasts for the fiscal year ended August 2026. Net sales are revised from an expected 10,800 million yen to 10,324 million yen, operating income from 1,120 million yen to 737 million yen, and ordinary income from 1,150 million yen to 836 million yen. Net income attributable to owners of parent is revised to 748 million yen, and net income per share to 165.56 yen. The revision is attributable to the carryover of large projects in the Environment & Energy segment, increased costs associated with the start-up of a new plant in the Power & Heavy Equipment segment, and the occurrence of certain group management strengthening expenses.\n\n### Special Income, Affiliate Impact and Future Outlook\nWe expect to record 447 million yen of subsidy income as special income. A 173 million yen valuation loss on affiliate shares is planned to be recorded on a non-consolidated basis, but it will not affect the consolidated financial statements. Going forward, the degree to which businesses expected to contribute in the fiscal year ending August 2027 actually contribute will be important. The earnings announcement is scheduled for October 14, 2026.","jir_financial_highlights":"Net Sales: 10,324 million yen (Revised down from previous forecast of 10,800 million yen by -476 million yen)\nOperating Income: 737 million yen (Revised down from previous forecast of 1,120 million yen by -383 million yen)\nOrdinary Income: 836 million yen (Revised down from previous forecast of 1,150 million yen by -314 million yen)\nNet Income Attributable to Owners of Parent: 748 million yen (Up from previous forecast of 690 million yen by +58 million yen)\nNet Income per Share: 165.56 yen (Up from previous forecast of 148.74 yen by +16.82 yen)\nSubsidy Income: 447 million yen (Newly recognized)\nValuation Loss on Affiliate Shares: 173 million yen (Recorded on non-consolidated basis)","jir_category":"","jir_hashtags":"#PuequCO,LTD., #EarningsAnnouncement, #FullYearForecast, #SubsidyIncome, #AffiliateShareValuationLoss","jir_key_figures":"Net Sales: 10,324 million yen (revised from previous forecast of 10,800 million yen)\nOperating Income: 737 million yen (revised from previous forecast of 1,120 million yen)\nNet Income Attributable to Owners of Parent: 748 million yen\nNet Income per Share: 165.56 yen\nSubsidy Income: 447 million yen (expected to be recorded as special income)","jir_meta_title":"Puequ CO.,LTD. \u2013 Notice of Revision to FY Aug 2026 Earnings Forecast and Recognition of Special Income\uff5cOctober","jir_meta_description":"Puequ CO.,LTD. has revised its full-year consolidated and non-consolidated earnings forecasts for the fiscal year ended August 2026 and disclosed the expected recognition of subsidy income and a valuation loss on affiliate shares. Summarizes the updated consolidated outlook and future contribution prospects.","jir_og_title":"Puequ CO.,LTD. \u2013 Notice of Earnings Forecast Revision and Subsidy Income Recognition","jir_og_description":"Puequ CO.,LTD. has revised its earnings forecasts for the fiscal year ended August 2026 and disclosed expected recognition of subsidy income as special income and a valuation loss on affiliate shares. Provides future contribution outlook and the earnings announcement date.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":122825,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-129167","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 Full-year Consolidated and Non-consolidated Earnings Forecasts for the Fiscal Year Ended August 2026 and Expected Recognition of Special Income (Subsidy Income) and Valuation Loss on Affiliate Shares (Non-consolidated) - 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-9264\/ir\/9264-20261009-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-9264\/ir\/9264-20261009-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-9264\/ir\/9264-20261009-01_wp_financial_summary\/\",\"name\":\"Notice of Revision to Full-year Consolidated and Non-consolidated Earnings Forecasts for the Fiscal Year Ended August 2026 and Expected Recognition of Special Income (Subsidy Income) and Valuation Loss on Affiliate Shares (Non-consolidated) - 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