Revisions made to consolidated and non-consolidated earnings forecasts for the second quarter of the fiscal year ending March 2027. Consolidated net sales remain unchanged at 27,400 million yen, while operating income is revised down by 120 million yen to 480 million yen, ordinary income down by 140 million yen to 460 million yen, and interim net income attributable to owners of parent is revised down by 465 million yen to a loss of 65 million yen. Withdrawal from the Yesmart business and impairment of fixed assets were recorded. Full-year forecast remains unchanged from the previous announcement despite expected sales growth in the Rental and Clycra businesses, due to delayed recognition timing for subsidy-related product sales.<\/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":"9788","jir_company_name":"Nac Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/9788-20261105-01.pdf","jir_short_summary":"Revisions made to consolidated and non-consolidated earnings forecasts for the second quarter of the fiscal year ending March 2027. Consolidated net sales remain unchanged at 27,400 million yen, while operating income is revised down by 120 million yen to 480 million yen, ordinary income down by 140 million yen to 460 million yen, and interim net income attributable to owners of parent is revised down by 465 million yen to a loss of 65 million yen. Withdrawal from the Yesmart business and impairment of fixed assets were recorded. Full-year forecast remains unchanged from the previous announcement despite expected sales growth in the Rental and Clycra businesses, due to delayed recognition timing for subsidy-related product sales.","jir_summary":"### Summary of Revision\nWe have revised the consolidated earnings forecast for the second quarter of the fiscal year ending March 2027. While net sales are expected to remain at 27,400 million yen the same as the previous forecast, operating income is expected to decrease by 120 million yen, ordinary income by 140 million yen, and interim net income attributable to owners of parent is expected to decrease by 465 million yen to a loss of 65 million yen. Similar revisions were made on a non-consolidated basis. The primary causes are delays in the timing of sales of subsidy-eligible products in the construction consulting business, deterioration in the housing market environment, and the recording of impairment losses due to withdrawal from the Yesmart business. Although the full-year outlook anticipates improvement from expanded sales in the Rental and Clycra businesses, there is no change to the full-year forecast at this time due to the delayed recognition timing of subsidy-related product sales.\n\n### Outlook and Impact\nThe full-year performance is maintained based on expectations of recovery in the Rental and Clycra businesses and partial recognition of sales for subsidy-related products; however, the factors causing interim profit declines have materialized and the impact from withdrawal of the Yesmart business will persist. Effects on capital structure and cash flows have not been disclosed, but restructuring and reassessment of cost structure may be key to future earnings recovery.","jir_financial_highlights":"Consolidated Net Sales: 27,400 million yen (Same as previous forecast)\nOperating Income: 480 million yen (Down 120 million yen from previous forecast)\nOrdinary Income: 460 million yen (Down 140 million yen from previous forecast)\nInterim Net Income Attributable to Owners of Parent: 65 million yen (Down 465 million yen from previous forecast)\nInterim Net Income per Share: - ( - )\nNon-consolidated Net Sales: 16,500 million yen (Same as previous forecast)\nNon-consolidated Interim Net Income: -65 million yen (Down 315 million yen from previous forecast)","jir_category":"","jir_hashtags":"#NacCoLtd, #EarningsForecastRevision, #YesmartWithdrawal","jir_key_figures":"27,400 million yen: Consolidated Net Sales (Same as previous forecast)\n480 million yen: Operating Income (Down 120 million yen from previous forecast)\n460 million yen: Ordinary Income (Down 140 million yen from previous forecast)","jir_meta_title":"Nac Co., Ltd. \u2014 Revision of Q2 FY2027 Earnings Forecast | Sales Maintained but Profits Significantly Down","jir_meta_description":"Nac Co., Ltd. has revised its consolidated and non-consolidated Q2 FY2027 earnings forecasts. Net sales remain 27,400 million yen; operating income 480 million yen; interim net loss of 65 million yen expected. Withdrawal from the Yesmart business and impairment recorded. Full-year outlook unchanged.","jir_og_title":"Nac Co., Ltd. \u2014 Revision of Q2 FY2027 Earnings Forecast | Sales Maintained but Profits Significantly Down","jir_og_description":"Nac Co., Ltd. revised its Q2 FY2027 earnings forecast: consolidated net sales 27,400 million yen, operating income 480 million yen, interim net loss of 65 million yen expected. Impacts include withdrawal from Yesmart.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57545,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-142194","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n