{"id":135765,"date":"2026-10-28T17:27:04","date_gmt":"2026-10-28T08:27:04","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4540-20261028-01_wp_earnings_guidance\/"},"modified":"2026-10-28T17:27:04","modified_gmt":"2026-10-28T08:27:04","slug":"4540-20261028-01_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4540\/ir\/4540-20261028-01_wp_earnings_guidance\/","title":{"rendered":"Notice of Revision to Consolidated Earnings Forecast for the Second Quarter (Interim) and Full Year for the Fiscal Year Ending March 2027"},"content":{"rendered":"<p>Due to the consolidation of Yomeishu Seizo as a consolidated subsidiary, the Company revised its consolidated earnings forecasts for the second quarter and full year of the fiscal year ending March 2027. Net sales are expected to exceed the initial forecast by 1,500 million yen for the interim period and 2,900 million yen for the full year (including domestic and China trends). There is no change to the dividend forecast.<\/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":"4540","jir_company_name":"Tsumura & Co.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-28","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/4540-20261028-01.pdf","jir_short_summary":"Due to the consolidation of Yomeishu Seizo as a consolidated subsidiary, the Company revised its consolidated earnings forecasts for the second quarter and full year of the fiscal year ending March 2027. Net sales are expected to exceed the initial forecast by 1,500 million yen for the interim period and 2,900 million yen for the full year (including domestic and China trends). There is no change to the dividend forecast.","jir_summary":"### Key Points of the Revision to Earnings Forecast\nThis report announces an upward revision to the consolidated earnings forecast for the second quarter of the fiscal year ending March 2027, reflecting the recognition of a gain on negative goodwill arising from the consolidation of Yomeishu Seizo Co., Ltd. as a consolidated subsidiary and the recognition of gains on the sale of investment securities. Ordinary income for the interim period is expected to increase compared with the previous forecast, and interim net income is expected to significantly exceed prior estimates. For the full year, net sales are expected to exceed the previous forecast, although the China business presents downside risks.\n\n### Impact on Shareholders and Future Outlook\nIn the revised full-year forecast, net sales are revised upward by 4.9 billion yen, and operating income is expected to remain robust due to a review of selling, general and administrative expenses. The recognition of a gain on negative goodwill may lead to a significant upside in net income attributable to owners of the parent; however, future results will depend on exchange rates and market trends. There is no change to the dividend forecast, and additional information will be disclosed as developments occur.","jir_financial_highlights":"Net Sales: Interim A: 14.890 billion yen, B: 21.736 billion yen (Interim change amount +68.46% (figures are the revised values))\nOrdinary Income: Interim A: 102,500 million yen, B: 103,300 million yen (Change amount +800 million yen)\nNet Income Attributable to Owners of Parent (Interim): Interim A: 81,700 million yen, B: 83,900 million yen (Change amount +2,200 million yen)\nInterim Net Income per Share: Interim A: 16,300 yen, B: 20,300 yen (Change amount +4,000 yen)\nFull Year Net Sales: A: 218.5 billion yen, B: 218.5 billion yen (revised) (Change amount: +4.9 billion yen)\nDomestic Business Net Sales: A not stated, B not stated (Unknown)\nChina Business Net Sales: A not stated, B not stated (Unknown)\nFull Year Operating Income: A: 38.4 billion yen, B: 38.4 billion yen (No upward revision (no difference))\nNet Income Attributable to Owners of Parent (Full Year): A: 29.3 billion yen, B: 29.3 billion yen (Unknown)","jir_category":"","jir_hashtags":"#Tsumura, #EarningsForecastRevision","jir_key_figures":"Net Sales (Full Year): 218.5 billion yen\nNet Income Attributable to Owners of Parent: 29.3 billion yen\nNet Income per Share: 393.03 yen (Full Year)","jir_meta_title":"Tsumura & Co. Earnings Forecast Revision\uff5cFull Year FY2027 Net Sales Revised Up, Impact of Yomeishu Subsidiarization","jir_meta_description":"Tsumura & Co. has revised its second-quarter and full-year earnings forecasts for the fiscal year ending March 2027. The consolidation of Yomeishu Seizo as a subsidiary is expected to significantly increase interim net income and lead to an upward revision of full-year net sales. No change to the dividend forecast. Detailed figures and impact factors are explained.","jir_og_title":"Tsumura & Co.\uff5cEarnings Forecast Revision Reflecting Subsidiarization Impact","jir_og_description":"Tsumura & Co. announced a revision to its FY2027 earnings forecast. Interim net income is expected to rise sharply, and full-year net sales have been revised upward. The effect of consolidating Yomeishu Seizo is the primary driver.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8172,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-135765","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 Consolidated Earnings Forecast for the Second Quarter (Interim) and Full Year for the Fiscal Year Ending March 2027 - 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-4540\/ir\/4540-20261028-01_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-4540\/ir\/4540-20261028-01_wp_earnings_guidance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4540\/ir\/4540-20261028-01_wp_earnings_guidance\/\",\"name\":\"Notice of Revision to Consolidated Earnings Forecast for the Second Quarter (Interim) and Full Year for the Fiscal Year Ending March 2027 - 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