Revenue: guidance 3,300 million yen \u2192 actual 3,204 million yen; Operating income: guidance 150 million yen \u2192 actual 185 million yen; Ordinary income: guidance 190 million yen \u2192 actual 232 million yen; Interim net income attributable to owners of parent: guidance 120 million yen \u2192 actual 80 million yen; Interim net income per share: guidance 52 yen 64 sen \u2192 actual 35 yen 31 sen. Full-year guidance remains unchanged. Causes of the variances include unexecuted expenses for business structural reforms, a decline in cost of sales ratio, and the occurrence of special losses.<\/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":"1992","jir_company_name":"Kanda Tsushinki Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-11-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/1992-20261109-02.pdf","jir_short_summary":"Revenue: guidance 3,300 million yen \u2192 actual 3,204 million yen; Operating income: guidance 150 million yen \u2192 actual 185 million yen; Ordinary income: guidance 190 million yen \u2192 actual 232 million yen; Interim net income attributable to owners of parent: guidance 120 million yen \u2192 actual 80 million yen; Interim net income per share: guidance 52 yen 64 sen \u2192 actual 35 yen 31 sen. Full-year guidance remains unchanged. Causes of the variances include unexecuted expenses for business structural reforms, a decline in cost of sales ratio, and the occurrence of special losses.","jir_summary":"### Overview of Results\nWe disclose the differences between the consolidated earnings guidance and actual results for the second quarter of the fiscal year ending March 2027. Although revenue roughly exceeded the plan, interim net income attributable to owners of parent and interim net income per share fell short of the previous guidance. In particular, additional work on demolition of the former headquarters building resulted in special losses and related expense recognition. The full-year guidance remains unchanged.\n\n### Outlook and Factors\nThe main causes of the variances are unexecuted expenses related to business structural reforms and an improvement in profit due to a reduced cost of sales ratio, while special losses acted to reduce net income. We will carefully monitor the second-half environment and maintain the full-year guidance.","jir_financial_highlights":"Revenue: 3,204 million yen (Difference of -96 from previous guidance of 3,300)\nOperating Income: 185 million yen (Difference of +35 from previous guidance of 150)\nOrdinary Income: 232 million yen (Difference of +42 from previous guidance of 190)\nInterim Net Income Attributable to Owners of Parent: 80 million yen (Difference of -40 from previous guidance of 120)\nInterim Net Income Per Share: 35 yen 31 sen (Difference of -17 yen 33 sen from previous guidance of 52 yen 64 sen)","jir_category":"","jir_hashtags":"#KandaTsushinki, #FinancialResults, #GuidanceVariance","jir_key_figures":"Revenue: 3,204 million yen (Previous guidance: 3,300 million yen)\nOperating Income: 185 million yen (Previous guidance: 150 million yen)\nInterim Net Income Attributable to Owners of Parent: 80 million yen (Previous guidance: 120 million yen)","jir_meta_title":"Kanda Tsushinki Co., Ltd. Announces Variances Between Second Quarter Guidance and Results for FY2027 | Revenue Near Plan but Net Income Below Forecast","jir_meta_description":"Kanda Tsushinki Co., Ltd. discloses variances between consolidated earnings guidance and actual results for the second quarter of the fiscal year ending March 2027. Revenue held near guidance while net income fell short due to special losses and unexecuted business restructuring expenses. Full-year guidance is unchanged.","jir_og_title":"Kanda Tsushinki Co., Ltd. Announces Q2 Variance Between Guidance and Results | Revenue in Line, Net Income Below Forecast","jir_og_description":"Kanda Tsushinki Co., Ltd. has disclosed variances between guidance and actual results for the second quarter of the fiscal year ending March 2027. Full-year guidance remains unchanged. Analysis covers the impact of special losses and personnel investment.","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\": \"Revenue Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026-04\\\",\\\"2026-05\\\",\\\"2026-06\\\",\\\"2026-07\\\",\\\"2026-08\\\",\\\"2026-09\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Revenue (million yen)\\\",\\\"data\\\":[320? , 0, 0, 0, 0, 3204],\\\"borderColor\\\":\\\"#3e95cd\\\",\\\"fill\\\":false}]}}\"}, {\"jir_chart_id\": \"operating_profit_trend\", \"jir_chart_type\": \"line\", \"jir_chart_title\": \"Operating Income Trend\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"line\\\",\\\"data\\\":{\\\"labels\\\":[\\\"2026-04\\\",\\\"2026-05\\\",\\\"2026-06\\\",\\\"2026-07\\\",\\\"2026-08\\\",\\\"2026-09\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Operating Income (million yen)\\\",\\\"data\\\":[150,0,0,0,0,185],\\\"borderColor\\\":\\\"#8e5ea2\\\",\\\"fill\\\":false}]}}\"}, {\"jir_chart_id\": \"margin_analysis\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Margin Analysis\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Gross Margin\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Gross Profit Margin\\\",\\\"data\\\":[\\\"Unknown\\\"],\\\"backgroundColor\\\":\\\"#3cba9f\\\"}]}}\"}, {\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"table\", \"jir_chart_title\": \"Guidance vs. Actual Comparison\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"table\\\",\\\"data\\\":{\\\"headers\\\":[\\\"Item\\\",\\\"Previous Guidance\\\",\\\"Actual\\\",\\\"Difference\\\"],\\\"rows\\\":[[\\\"Revenue\\\",\\\"3,300\\\",\\\"3,204\\\",\\\"-96\\\"],[\\\"Operating Income\\\",\\\"150\\\",\\\"185\\\",\\\"+35\\\"],[\\\"Ordinary Income\\\",\\\"190\\\",\\\"232\\\",\\\"+42\\\"],[\\\"Interim Net Income\\\",\\\"120\\\",\\\"80\\\",\\\"-40\\\"]]}}\"}]","ir_related_company":59463,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-145489","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n