Revised upward consolidated earnings guidance for the interim and full-year periods. Interim revenue up 9.4% and full-year revenue up 4.0%. Operating income, ordinary income and net income attributable to owners of parent were also revised upward. 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Interim revenue up 9.4% and full-year revenue up 4.0%. Operating income, ordinary income and net income attributable to owners of parent were also revised upward. No change to dividend guidance.","jir_summary":"### Overview of Revision to Earnings Guidance\nConsolidated results for the period exceeded the previously announced forecast, driven by strong performance in subsidy application support and related businesses. The interim revision raises revenue and profit items, and the full-year forecast has been increased to reflect the upside. Dividend guidance remains unchanged from the previous announcement.\n\n### Outlook by Period and Future Perspective\nThe upward revision for the interim and full-year periods is attributed to orders and subsidy-related impacts, mainly in the consulting segment. The company plans to continue efforts to achieve its plan, and this is reflected in the outlook for the second half. Foreign exchange effects and other external uncertainties are noted as points of caution.","jir_financial_highlights":"Revenue: Previously Announced Forecast (B) 11,458 million yen \u2192 Revised Forecast (B) 11,? (display 11,458 \u2192 11,458) Unknown (Change (B-A) 981 million yen)\nOperating Income: Previously Announced Forecast (B) 1,997 million yen \u2192 Revised Forecast (B) 1,? (display 1,997 \u2192 1,997) Unknown (Change (B-A) 838 million yen)\nOrdinary Income: Previously Announced Forecast (B) 2,029 million yen \u2192 Revised Forecast (B) 2,029 million yen (Change (B-A) 849 million yen)\nNet Income Attributable to Owners of Parent: Previously Announced Forecast (B) 808 million yen \u2192 Revised Forecast (B) 1,381 million yen (Change (B-A) 573 million yen)\nNet Income per Share: Previously Announced Forecast (B) 54.68 yen \u2192 Revised Forecast (B) 93.38 yen (Change (B-A) 38.70 yen)\nRevenue (Full Year): Previously Announced Forecast (B) 24,694 million yen \u2192 Revised Forecast (B) 25,675 million yen (Change (B-A) 981 million yen)\nOperating Income (Full Year): Previously Announced Forecast (B) 4,156 million yen \u2192 Revised Forecast (B) 4,994 million yen (Change (B-A) 838 million yen)\nOrdinary Income (Full Year): Previously Announced Forecast (B) 4,197 million yen \u2192 Revised Forecast (B) 5,046 million yen (Change (B-A) 849 million yen)\nNet Income Attributable to Owners of Parent (Full Year): Previously Announced Forecast (B) 2,875 million yen \u2192 Revised Forecast (B) 3,448 million yen (Change (B-A) 573 million yen)\nNet Income per Share (Full Year): Previously Announced Forecast (B) 194.39 yen \u2192 Revised Forecast (B) 233.12 yen (Change (B-A) 38.73 yen)","jir_category":"","jir_hashtags":"#F&M, #RevisionToEarningsGuidance, #EarningsAnnouncementRelated","jir_key_figures":"Revenue (Interim): 11,458 million yen \u2192 Change 981 million yen\nOperating Income (Interim): 1,997 million yen \u2192 Change 838 million yen\nOrdinary Income (Interim): 2,029 million yen \u2192 Change 849 million yen\nNet Income Attributable to Owners of Parent (Interim): 1,381 million yen \u2192 Change 573 million yen\nNet Income per Share (Interim): 93.38 yen","jir_meta_title":"F&M Co.,Ltd. Revises Up Earnings Guidance | Higher Interim and Full-Year Profit Outlooks","jir_meta_description":"F&M Co.,Ltd. announced on October 29, 2026 a revision to its earnings guidance. Interim revenue and profit forecasts were raised and the full-year guidance was increased accordingly. Dividend guidance remains unchanged.","jir_og_title":"F&M Co.,Ltd. Revises Up Earnings Guidance","jir_og_description":"F&M Co.,Ltd. revised upward its interim and full-year earnings guidance. Key indicators show increases in revenue, operating income and net income. 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