{"id":144746,"date":"2026-11-09T15:01:39","date_gmt":"2026-11-09T06:01:39","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5945-20261109-02_wp_earnings_guidance\/"},"modified":"2026-11-09T15:01:39","modified_gmt":"2026-11-09T06:01:39","slug":"5945-20261109-02_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5945\/ir\/5945-20261109-02_wp_earnings_guidance\/","title":{"rendered":"Notice Regarding Differences Between Interim Forecast and Actual Results for the Second Quarter and Revision of Full-Year Earnings Forecast and Dividend Forecast"},"content":{"rendered":"<p>Announced differences between the second-quarter forecast and actuals, and revised the full-year forecasts to net sales 15,500 million yen, operating income 1,820 million yen, ordinary income 2,250 million yen, and net income attributable to owners of parent 1,040 million yen. Dividend forecast set at 123 yen per share at year-end. Main drivers were recovery in demand for chip saws for housing materials and U.S. tariff refunds.<\/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":"5945","jir_company_name":"Tenryu Saw Mfg. 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\/5945-20261109-02.pdf","jir_short_summary":"Announced differences between the second-quarter forecast and actuals, and revised the full-year forecasts to net sales 15,500 million yen, operating income 1,820 million yen, ordinary income 2,250 million yen, and net income attributable to owners of parent 1,040 million yen. Dividend forecast set at 123 yen per share at year-end. Main drivers were recovery in demand for chip saws for housing materials and U.S. tariff refunds.","jir_summary":"### Summary of Forecast Revisions\nSecond-quarter actuals exceeded the previous forecast, with increases in net sales, ordinary income, and interim net income attributable to owners of parent. Recovery in demand and stronger sales of chip saws for housing materials led to higher interim revenues, and U.S. tariff refunds also contributed. For the full year, forecasts for net sales, ordinary income, and net income have been revised upward.\n\n### Dividend Policy and Dividend Forecast\nThe dividend forecast for this fiscal year is 123 yen per share at year-end, with a basic policy targeting a payout ratio of 50% or more. Excluding the posting of extraordinary losses, dividend amounts have been calculated based on the payout ratio. Further disclosures will be made as performance trends warrant.","jir_financial_highlights":"Net Sales: 7,578 million yen (Actual (B) vs. Prior Forecast (A) Change +878 million yen)\nOperating Income: 850 million yen (Actual (B) vs. Prior Forecast (A) Change +50 million yen)\nOrdinary Income: 1,154 million yen (Actual (B) vs. Prior Forecast (A) Change +134 million yen)\nInterim Net Income Attributable to Owners of Parent: -285 million yen (Actual (B) vs. Prior Forecast (A) Change +368 million yen)\nInterim Net Income per Share: 9.31 yen (Actual (B) vs. Prior Forecast (A) No change)\nNet Sales (Full Year): 15,500 million yen (Revised Forecast (B) vs. Previously Announced Forecast (A) Change +1,500 million yen)\nOperating Income (Full Year): 1,820 million yen (Revised Forecast (B) vs. Previously Announced Forecast (A) Change 0)\nOrdinary Income (Full Year): 2,250 million yen (Revised Forecast (B) vs. Previously Announced Forecast (A) Change +130 million yen)\nNet Income Attributable to Owners of Parent (Full Year): 1,040 million yen (Revised Forecast (B) vs. Previously Announced Forecast (A) Change +370 million yen)\nNet Income per Share (Full Year): 116.25 yen (Revised Forecast (B) vs. Previously Announced Forecast (A) No change)","jir_category":"","jir_hashtags":"#TenryuSawMfgCoLtd_ForecastRevision, #FullYearForecastRevision","jir_key_figures":"Net Sales: 15,500 million yen (Full-year revised)\nNet Income: 1,040 million yen (Full-year revised)\nNet Income per Share: 116.25 yen (Full-year revised)","jir_meta_title":"Tenryu Saw Mfg. Co., Ltd. \u2014 Revision of Full-Year Earnings Forecast and Dividend Forecast\uff5cNovember 2026","jir_meta_description":"Tenryu Saw Mfg. Co., Ltd. announced differences between second-quarter results and forecasts, and revised full-year net sales, ordinary income, and net income upward. Dividend forecast set at 123 yen at year-end. Recovery in demand for chip saws for housing materials is the main driver. Detailed figures and year-on-year comparisons included.","jir_og_title":"Tenryu Saw Mfg. Co., Ltd. Announces Revision of Full-Year Forecast and Dividend Forecast","jir_og_description":"Revisions to second-quarter actual vs. forecast differences and full-year earnings and dividend forecasts. Main drivers are demand recovery and U.S. tariff refunds. Future disclosure policy also referenced.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57547,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-144746","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice Regarding Differences Between Interim Forecast and Actual Results for the Second Quarter and Revision of Full-Year Earnings Forecast and Dividend Forecast - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-5945\/ir\/5945-20261109-02_wp_earnings_guidance\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-5945\/ir\/5945-20261109-02_wp_earnings_guidance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-5945\/ir\/5945-20261109-02_wp_earnings_guidance\/\",\"name\":\"Notice Regarding Differences Between Interim Forecast and Actual Results for the Second Quarter and Revision of Full-Year Earnings Forecast and Dividend Forecast - 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