Announces the difference between the consolidated earnings forecast and actual results for the second quarter of the fiscal year ending March 2027. Revenue is expected to be below the previous forecast, but interim net income attributable to owners of parent is expected to exceed the forecast due to recognition of a negative goodwill gain. Full-year forecast remains unchanged.<\/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":"3199","jir_company_name":"Watahan & Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-29","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3199-20261029-02.pdf","jir_short_summary":"Announces the difference between the consolidated earnings forecast and actual results for the second quarter of the fiscal year ending March 2027. Revenue is expected to be below the previous forecast, but interim net income attributable to owners of parent is expected to exceed the forecast due to recognition of a negative goodwill gain. Full-year forecast remains unchanged.","jir_summary":"### Differences in Performance and Causes\nDuring the consolidated accounting period for the second quarter of the fiscal year ending March 2027, a negative goodwill gain arising from the consolidation of a subsidiary was recorded as an extraordinary profit, resulting in interim net income attributable to owners of parent exceeding the previous forecast. On the other hand, revenue is expected to be below the previous forecast, and the full-year consolidated earnings forecast is left unchanged.\n\n### Outlook and Points to Note\nThe negative goodwill gain is a provisional estimated amount and is due to the allocation of acquisition cost not being finalized. Figures may change depending on future actual results, and attention is required for achieving the full-year forecast.","jir_financial_highlights":"Revenue: Previous forecast 69,333 million yen, Actual 66,989 million yen (-3.38%)\nOperating Income: Previous forecast 1,196 million yen, Actual 1,157 million yen (-3.26%)\nOrdinary Income: Previous forecast 1,244 million yen, Actual 1,268 million yen (2.00%)\nNet Income Attributable to Owners of Parent (Interim): Previous forecast 746 million yen, Actual 1,094 million yen (46.76%)\nInterim Net Income per Share: Previous forecast 39.92 yen, Actual 58.53 yen (49.42%)","jir_category":"","jir_hashtags":"#WatahanAndCoLtd, #EarningsVariance, #Interim, #NegativeGoodwillGain","jir_key_figures":"Revenue: 66,989 million yen (Actual) \/ Previous forecast 69,333 million yen \/ -3.38%\nOperating Income: 1,157 million yen (Actual) \/ Previous forecast 1,196 million yen \/ -3.26%\nNet Income Attributable to Owners of Parent (Interim): 1,094 million yen (Actual) \/ Previous forecast 746 million yen \/ +46.76%\nInterim Net Income per Share: 58.53 yen (Actual) \/ Previous forecast 39.92 yen \/ +49.42%","jir_meta_title":"Watahan & Co.,Ltd. \u2014 Announcement of Variance for Q2 FY2027\uff5cDifferences Between Actuals and Forecasts; Interim Net Income Boosted","jir_meta_description":"Watahan & Co.,Ltd. disclosed the variance between the earnings forecast and actual results for Q2 FY2027. While revenue fell short of forecasts, the recognition of a negative goodwill gain is expected to lift interim net income above projections. Full-year forecasts remain unchanged.","jir_og_title":"Watahan & Co.,Ltd. \u2014 Q2 Variance Announcement: Revenue Below Forecast but Interim Net Income Exceeds","jir_og_description":"Watahan & Co.,Ltd. announced variances between forecasts and actuals for the second quarter. 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