Revisions to ordinary income and interim net income for the cumulative second quarter of the fiscal year ending March 2027. Ordinary income is revised downward from the prior guidance; however, reassessment of the recoverability of deferred tax assets leads to interim net income remaining at the prior guidance level. 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Ordinary income is revised downward from the prior guidance; however, reassessment of the recoverability of deferred tax assets leads to interim net income remaining at the prior guidance level. Full-year guidance is unchanged at this time, but may be revised depending on interest rate movements and other factors.","jir_summary":"### Details of Revision and Rationale\nThe revised guidance for the cumulative second quarter of the fiscal year ending March 2027 has been announced. Following disclosures regarding the risk of certain bank receivables becoming uncollectible, credit costs are expected to increase, resulting in a downward revision to ordinary income. Conversely, a reassessment of the recoverability of deferred tax assets under tax-effect accounting is expected to result in additional recognition, so interim net income is anticipated to remain at the previously published level. Core interest income from principal banking operations is generally in line with plan.\n\n### Outlook and Points to Note\nFull-year earnings guidance remains unchanged at this time, but may be revised depending on market interest rates and economic conditions. Continued attention is required because fluctuations in the interest rate environment can affect results.","jir_financial_highlights":"Ordinary Income: -339 (Decrease of -179 from previously announced guidance)\nNet Income Attributable to Owners of Parent (Interim): -222 (Increase of +18 from previously announced guidance)\nInterim Net Income Per Share: -27.81 yen (No change from previously announced guidance (-33.48 yen \u2192 -27.81 yen))\nOrdinary Income (Standalone): -463 (Decrease of -203 from previously announced guidance)\nInterim Net Income (Standalone): -279 (Increase of +1 from previously announced guidance)\nInterim Net Income Per Share (Standalone): -33.42 yen (Increase of +1 from previously announced guidance)","jir_category":"","jir_hashtags":"#TheBankOfKochi_NoSpecificIRTopic","jir_key_figures":"Ordinary Income (Cumulative): -339 million yen\nInterim Net Income (Cumulative): -222 million yen\nInterim Net Income Per Share: -27.81 yen","jir_meta_title":"The Bank Of Kochi, Ltd. \u2014 Notice of Revision to Earnings Guidance | November 5, 2026","jir_meta_description":"The Bank Of Kochi, Ltd. has revised its cumulative second-quarter guidance for the fiscal year ending March 2027. Ordinary income is lowered while interim net income remains at prior guidance due to reassessment of deferred tax assets. Full-year guidance is currently unchanged; interest rate trends may affect future revisions.","jir_og_title":"The Bank Of Kochi, Ltd. Revises Earnings Guidance | November 5, 2026","jir_og_description":"The Bank Of Kochi, Ltd. announced a revision to its earnings guidance: ordinary income downgraded, interim net income maintained following evaluation of deferred tax asset recoverability. Outlook and key considerations explained.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58879,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-141986","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n