{"id":131912,"date":"2026-10-15T18:25:56","date_gmt":"2026-10-15T09:25:56","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7035-20261015-03_wp_financial_summary\/"},"modified":"2026-10-15T18:25:56","modified_gmt":"2026-10-15T09:25:56","slug":"7035-20261015-03_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7035\/ir\/7035-20261015-03_wp_financial_summary\/","title":{"rendered":"Notice Regarding Difference Between Forecasted and Actual Earnings"},"content":{"rendered":"<p>For the fiscal year ended August 2026, consolidated net sales exceeded the previously announced forecast by 66 million yen to 3,138 million yen; operating income exceeded by 6 million yen, and net income exceeded by 7 million yen. The prior fiscal year results were net sales of 3,209 million yen and net income of -326 million yen, among others. Investment in new IP areas and the impact of certain hit titles drove sales growth.<\/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":"7035","jir_company_name":"and factory,inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-15","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/7035-20261015-03.pdf","jir_short_summary":"For the fiscal year ended August 2026, consolidated net sales exceeded the previously announced forecast by 66 million yen to 3,138 million yen; operating income exceeded by 6 million yen, and net income exceeded by 7 million yen. The prior fiscal year results were net sales of 3,209 million yen and net income of -326 million yen, among others. Investment in new IP areas and the impact of certain hit titles drove sales growth.","jir_summary":"### Overview of Performance\nFor the fiscal year ended August 2026, consolidated net sales exceeded the previously announced forecast by 66 million yen. In particular, hit titles in the manga business increased page views and monetization, boosting overall sales. Meanwhile, advance investments in core new IP areas and the recording of performance-linked bonus provisions resulted in operating income only showing a modest uplift. Although detailed year-over-year figures are not provided here, the sales upside contributed to overall revenue growth.\n\n### Impact for Shareholders and Future Outlook\nConsidering the sales beat and certain increased expense factors, the company will continue investing in new IP areas to pursue long-term growth. While the booking of performance-linked bonus provisions associated with returning to operating profitability has an impact, there remains cumulative room for growth.","jir_financial_highlights":"Consolidated Net Sales: 3,138 million yen (Previously forecast 3,072 million yen \u2192 +66 million yen)\nConsolidated Operating Income: 6 million yen (Previously forecast 0 million yen \u2192 +6 million yen)\nConsolidated Ordinary Income: 6 million yen (Previously forecast 0 million yen \u2192 +6 million yen)\nNet Income Attributable to Owners of Parent: 7 million yen (Previously forecast 0 million yen \u2192 +7 million yen)\nNet Income per Share: 0.65 yen (Previously forecast 0.00 yen \u2192 +0.65 yen)","jir_category":"","jir_hashtags":"#and_factory, #ForecastVariance, #EarningsAnnouncement","jir_key_figures":"Consolidated Net Sales: 3,138 million yen (Previously forecast 3,072 million yen)\nConsolidated Operating Income: 6 million yen (Previously forecast 0 million yen)\nNet Income Attributable to Owners of Parent: 7 million yen (Previously forecast 0 million yen)","jir_meta_title":"and factory,inc. Notice Regarding Difference Between Forecasted and Actual Earnings\uff5cOctober 15, 2026","jir_meta_description":"This notice reports that consolidated net sales for the fiscal year ended August 2026 exceeded forecasts, with modest increases in operating income and net income. Hit title effects and investment in new IP areas contributed. Watch for the company's future growth strategy.","jir_og_title":"and factory,inc. Notice Regarding Difference Between Forecasted and Actual Earnings","jir_og_description":"Consolidated net sales for the fiscal year ended August 2026 exceeded forecasts. Hit title performance and investments in new IP contributed. Key points of the growth strategy are explained.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":61035,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-131912","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 Regarding Difference Between Forecasted and Actual Earnings - 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-7035\/ir\/7035-20261015-03_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-7035\/ir\/7035-20261015-03_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7035\/ir\/7035-20261015-03_wp_financial_summary\/\",\"name\":\"Notice Regarding Difference Between Forecasted and Actual Earnings - 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