Recognized a gain on negative goodwill as a special gain and revised the full-year consolidated earnings forecast for the fiscal year ending March 2027. Net sales were revised upward from the previous forecast (83,000 hundred million yen \u2192 94,300 hundred million yen); operating income and ordinary income were revised downward; net income attributable to owners of the parent is expected to increase due to recognition of the gain on negative goodwill. The basic policy is a payout ratio of 20% or more, but the gain on negative goodwill will not be included in dividend resources and the year-end 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":"8163","jir_company_name":"SRS Holdings Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/8163-20261109-03.pdf","jir_short_summary":"Recognized a gain on negative goodwill as a special gain and revised the full-year consolidated earnings forecast for the fiscal year ending March 2027. Net sales were revised upward from the previous forecast (83,000 hundred million yen \u2192 94,300 hundred million yen); operating income and ordinary income were revised downward; net income attributable to owners of the parent is expected to increase due to recognition of the gain on negative goodwill. The basic policy is a payout ratio of 20% or more, but the gain on negative goodwill will not be included in dividend resources and the year-end dividend forecast remains unchanged.","jir_summary":"### Overview of Results\nFollowing the acquisition of Kyotaru's shares and its becoming a subsidiary, the Company recognized a gain on negative goodwill of 1,477 million yen as a special gain in the cumulative consolidated second quarter for the fiscal year ending March 2027. As a result, full-year net sales were revised upward; however, adverse weather conditions and other factors in the first half led to increased costs, and operating income and ordinary income were revised downward. The gain on negative goodwill is currently provisional and may be subject to change. The year-end dividend forecast remains unchanged.\n\n### Outlook and Main Impact\nAlthough the policy to maintain a consolidated payout ratio of 20% or more will be preserved, the gain on negative goodwill is not expected to be included as a dividend resource. While Kyotaru's consolidation has boosted sales, increased costs are not fully offset, resulting in downward revisions to operating and ordinary income. Since the year-end dividend is unchanged, the impact on dividends is limited.","jir_financial_highlights":"Net Sales: Previous forecast 83,000 hundred million yen \u2192 Revised forecast 94,300 hundred million yen (Increase 11,300 hundred million yen)\nOperating Income: Previous forecast 3,200 million yen \u2192 Revised forecast 2,600 million yen (Decrease -600 million yen)\nOrdinary Income: Previous forecast 3,000 million yen \u2192 Revised forecast 2,400 million yen (Decrease -600 million yen)\nNet Income Attributable to Owners of Parent: Previous forecast 1,800 million yen \u2192 Revised forecast 2,500 million yen (Increase 700 million yen)\nGain on Negative Goodwill: 1,477 million yen (Provisional estimate)","jir_category":"","jir_hashtags":"#SRSHoldings, #Earnings, #FullYearRevision","jir_key_figures":"Net Sales: 94,300 hundred million yen (previously 83,000 hundred million yen)\nOperating Income: 2,600 million yen (previously 3,200 million yen)\nNet Income Attributable to Owners of Parent: 2,500 million yen (previously 1,800 million yen)","jir_meta_title":"SRS Holdings Co.,Ltd. \u2014 Recognition of Special Gain and Full-Year Forecast Revision | November 2026","jir_meta_description":"SRS Holdings Co.,Ltd. recognized a special gain (gain on negative goodwill) and revised its full-year consolidated earnings forecast for the fiscal year ending March 2027. Net sales were revised upward, operating and ordinary income were revised downward, and the year-end dividend forecast remains unchanged. The negative goodwill figure is provisional and may change.","jir_og_title":"SRS Holdings Co.,Ltd. \u2014 Recognition of Special Gain and Full-Year Forecast Revision","jir_og_description":"SRS Holdings Co.,Ltd. recorded a gain on negative goodwill and revised its full-year forecast. Sales were revised upward but profits are expected to decline; the year-end dividend remains unchanged.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17394,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-144664","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n