{"id":137412,"date":"2026-10-30T13:46:31","date_gmt":"2026-10-30T04:46:31","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4839-20261030-03_wp_general_ir\/"},"modified":"2026-10-30T13:46:31","modified_gmt":"2026-10-30T04:46:31","slug":"4839-20261030-03_wp_general_ir","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4839\/ir\/4839-20261030-03_wp_general_ir\/","title":{"rendered":"Notice Regarding Recording of Non-operating Income (Foreign Exchange Gains), Differences Between Forecasts and Actuals for the Second Quarter of the Fiscal Year Ending March 2027, and Revision of Full-Year Forecast for the Fiscal Year Ending March 2027"},"content":{"rendered":"<p>A foreign exchange gain was recorded in the cumulative second quarter of the fiscal year ending March 2027, resulting in disclosed differences and revisions to consolidated and non-consolidated second-quarter forecasts. Despite lower-than-expected second-quarter revenue, foreign exchange gains led to upside in ordinary income and interim net income. Consolidated full-year forecast was revised upward while non-consolidated adjustments varied. Dividend 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":"4839","jir_company_name":"Wowow Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/4839-20261030-03.pdf","jir_short_summary":"A foreign exchange gain was recorded in the cumulative second quarter of the fiscal year ending March 2027, resulting in disclosed differences and revisions to consolidated and non-consolidated second-quarter forecasts. Despite lower-than-expected second-quarter revenue, foreign exchange gains led to upside in ordinary income and interim net income. Consolidated full-year forecast was revised upward while non-consolidated adjustments varied. Dividend forecast remains unchanged.","jir_summary":"### Key Points\nRecording of foreign exchange gains in the cumulative second quarter of the fiscal year ending March 2027 resulted in differences and revisions to consolidated and non-consolidated earnings forecasts. Second-quarter actual results showed lower net sales than the previous forecast, but ordinary income and interim net income exceeded forecasts due to the effect of foreign exchange gains. From the third quarter onward, factors such as the consolidation of WOWOW Lemino and an increase in subscriber numbers are expected to have an impact.\n\n### Outlook and Impact on Shareholders\nWhile increased expenses are expected from the third quarter onward, foreign exchange gains may continue to contribute as an external factor. Subscriber growth and the integration of Lemino are likely to alter the full-year revenue composition; on a consolidated basis profits were revised upward, while expanded costs related to Lemino may have adverse effects. The dividend forecast remains unchanged from the previous announcement.","jir_financial_highlights":"Net Sales (Consolidated): 35,607 million yen (From previous forecast 36,300 million yen \u2192 -693 million yen)\nOperating Income (Consolidated): 1,266 million yen (Revised upward from previous forecast 740 million yen)\nOrdinary Income (Consolidated): 1,955 million yen (Revised upward from previous forecast 980 million yen)\nInterim Net Income (Consolidated): 979 million yen (Revised upward from previous forecast 640 million yen)\nInterim Net Income per Share (Non-consolidated): 34.54 yen (Revised upward from previous forecast 22.57 yen)\nForeign Exchange Gains: 4 hundred million 94 million yen (Newly recorded)","jir_category":"","jir_hashtags":"#WOWOW, #DoNotIncludeIndividualThemesSuchAsShareBuybacksDividendsOrForecastRevisions","jir_key_figures":"Net Sales: 35,607 million yen (Previous forecast 36,300 million yen \u2192 -693 million yen)\nOperating Income: 1,266 million yen (Previous forecast 740 million yen \u2192 Revised upward)\nOrdinary Income: 1,955 million yen (Previous forecast 980 million yen \u2192 Revised upward)","jir_meta_title":"Wowow Inc. \u2014 Notice of Non-operating Income Recording and Revision to Earnings Forecasts | October 2026","jir_meta_description":"Wowow Inc. announced recording of foreign exchange gains in the second quarter of the fiscal year ending March 2027 and disclosed differences and revisions to earnings forecasts. Summary of consolidated and non-consolidated figures, full-year outlook, and dividend forecast status.","jir_og_title":"Wowow Inc. Announces Earnings Forecast Revisions and Recording of Foreign Exchange Gains","jir_og_description":"Wowow Inc. recorded foreign exchange gains in the second quarter and revised its full-year forecasts. The integration impact of Lemino and subscriber trends are expected to influence future results. Dividend forecast is unchanged.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"revenue_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Net Sales Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"April 2026\\\",\\\"July 2026\\\",\\\"October 2026\\\",\\\"January 2027\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Consolidated Net Sales\\\",\\\"data\\\":[35600, 36000, 35500, 38600]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"April 2026\\\",\\\"July 2026\\\",\\\"October 2026\\\",\\\"January 2027\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Consolidated Operating Income\\\",\\\"data\\\":[700, 800, 1266, 1450]}]},\\\"options\\\":{}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Margin Analysis\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Net Sales%\\\",\\\"Operating Margin%\\\",\\\"Ordinary Income Margin%\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Ratio\\\",\\\"data\\\":[2.0, 3.5, 5.0]}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Comparison of Forecasts and Actuals\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":[]}\"}]","ir_related_company":17622,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"general_ir","footnotes":""},"sector":[],"importance":[],"class_list":["post-137412","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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