Reflecting an increased write-down of inventories during the cumulative second-quarter period from April 1, 2026 to September 30, 2026 and a significant increase in equity-method investment income, the consolidated earnings forecast for the fiscal year ending March 2027 has been revised. Net sales have been revised upward, ordinary loss is expected to improve significantly, interim net income attributable to owners of parent has increased, and full-year net income is also expected to 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-29","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/5541-20261029-02.pdf","jir_short_summary":"Reflecting an increased write-down of inventories during the cumulative second-quarter period from April 1, 2026 to September 30, 2026 and a significant increase in equity-method investment income, the consolidated earnings forecast for the fiscal year ending March 2027 has been revised. Net sales have been revised upward, ordinary loss is expected to improve significantly, interim net income attributable to owners of parent has increased, and full-year net income is also expected to rise.","jir_summary":"### Summary of Performance\nThis report revises the consolidated outlook for the cumulative second-quarter period of the fiscal year ending March 2027. Net sales have been raised from the prior forecast; although operating loss shows an expanding trend, ordinary loss is expected to improve substantially. Interim net income has improved markedly, and interim net income per share is expected to turn positive. The primary causes are an increase in inventory write-downs and an increase in equity-method investment income.\n\n### Outlook and Factors\nIn the medium term, external factors such as uncertainty in the Chinese market and sustained high raw material prices are expected to continue to have an impact. The company will continue a policy of restraining volumes of ferronickel products, but is reviewing assumptions during the fiscal year taking into account inventory conditions and profitability. Differences in profit and loss trends between the first and second halves and rising energy-related costs are points to watch.","jir_financial_highlights":"Net Sales: 5,449 million yen (Increased by 93 million yen from previously announced forecast (A) 5,356 million yen)\nOperating Income: -4,009 million yen (No change from previously announced forecast (A) -3,983 million yen)\nOrdinary Income: -754 million yen (Same as previously announced forecast (A) -754 million yen)\nInterim Net Income Attributable to Owners of Parent: -958 million yen (Revised from previously announced forecast (A) -958 million yen to +1,711 million yen after adjustment)\nInterim Net Income per Share: -55.10 yen (Revised from previously announced forecast (A) -55.10 yen to +92.63 yen)","jir_category":"","jir_hashtags":"#PacificMetals, #InformationRegardingShareBuyback, #EarningsRevision","jir_key_figures":"Net Sales 5,449 million yen\nInterim Net Income Attributable to Owners of Parent 645 million yen (Full-year forecast) 1,321 million yen\nInterim Net Income per Share 37.13 yen \u2192 revised to 75.94 yen","jir_meta_title":"Pacific Metals Co., Ltd. \u2014 Earnings Revision Reflecting Cost of Sales Recognition and Equity-Method Investment Income\uff5cOctober 2026","jir_meta_description":"Pacific Metals Co., Ltd. has revised its consolidated results for the cumulative second-quarter period of the fiscal year ending March 2027. The revision details an upward adjustment to net sales, increased equity-method investment income, impacts from inventory write-downs, and the company\u2019s outlook and cost management policy.","jir_og_title":"Pacific Metals Co., Ltd. Announces Earnings Revision; Upward Revision to Net Sales and Expected Profit Improvement","jir_og_description":"Pacific Metals Co., Ltd. announced a revision to its second-quarter earnings. Impacts from inventory write-downs and equity-method investment income have led to an improved full-year profit outlook. The company explains future business conditions and countermeasures.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17396,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-136236","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n