A loss on valuation of affiliates’ shares was recorded in the standalone financial statements. Additionally, there are variances between the full-year consolidated earnings forecast and actual results for the fiscal year ending August 2026. Net sales fell short of forecasts, and operating income, ordinary income, and net income attributable to owners of parent were downwardly revised. Causes include delays in the cosmetics manufacturing and sales business, rising raw material costs, and delayed sale of a grid-scale storage facility. 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Additionally, there are variances between the full-year consolidated earnings forecast and actual results for the fiscal year ending August 2026. Net sales fell short of forecasts, and operating income, ordinary income, and net income attributable to owners of parent were downwardly revised. Causes include delays in the cosmetics manufacturing and sales business, rising raw material costs, and delayed sale of a grid-scale storage facility. There is no impact on consolidated results.","jir_summary":"### Overview of Performance\nIn the standalone financial statements for the fiscal year ending August 2026, ASULINA Co.,Ltd. recorded a loss on valuation of affiliates' shares of 35,000 thousand yen. Differences arose between consolidated earnings forecasts and actual results: net sales fell short of prior forecasts, and operating income, ordinary income, and net income attributable to owners of parent decreased. The primary causes are delays in the cosmetics manufacturing and sales business, increases in raw material prices, and delays in the sale of a grid-scale storage facility. The valuation loss was recorded only in the standalone financial statements and has no impact on consolidated results.\n\n### Outlook and Policy\nWe will continue to build the sales framework for the cosmetics business, control raw material costs, and pursue final negotiations for the storage facility project to achieve an early sale. We will prioritize strengthening the financial base and allocate resources to businesses with high growth potential and profitability to achieve stable management.","jir_financial_highlights":"Consolidated Net Sales: 885 million yen (Actual (B) is -299 million yen compared with previous forecast (A))\nConsolidated Operating Income: -321 million yen (Actual (B) is -91 million yen compared with previous forecast (A))\nConsolidated Ordinary Income: -333 million yen (Actual (B) is -86 million yen compared with previous forecast (A))\nNet Income Attributable to Owners of Parent: -301 million yen (Actual (B) is -28 million yen compared with previous forecast (A))\nNet Income per Share: -14.85 yen (Actual (B) is -1.43 yen compared with previous forecast (A))","jir_category":"","jir_hashtags":"#ASULINA, #EarningsAnnouncement, #PerformanceVariance, #LossOnValuationOfAffiliatesShares","jir_key_figures":"Consolidated Net Sales: 885 million yen\nConsolidated Operating Income: -321 million yen\nNet Income Attributable to Owners of Parent: -301 million yen","jir_meta_title":"ASULINA Co.,Ltd. \u2014 Notice of Loss on Valuation of Affiliates' Shares and Variance in Full-Year Consolidated Earnings Forecast","jir_meta_description":"ASULINA Co.,Ltd. recorded a loss on valuation of affiliates' shares, resulting in variances between the full-year consolidated earnings forecast and actual results for the fiscal year ending August 2026. Primary reasons include delays in the cosmetics business, rising material costs, and delayed sale of a storage facility. No impact on consolidated results.","jir_og_title":"ASULINA Co.,Ltd. \u2014 Loss on Valuation of Affiliates' Shares and Earnings Variance Notice","jir_og_description":"ASULINA Co.,Ltd. recorded a loss on valuation of affiliates' shares and reports variances between the full-year consolidated earnings forecast and actual results. Main causes are delays in the cosmetics business, rising raw material costs, and delayed sale of a storage facility. No impact on consolidated results.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60995,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-129956","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n