{"id":145536,"date":"2026-11-09T18:26:20","date_gmt":"2026-11-09T09:26:20","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4286-20261109-02_wp_earnings_guidance\/"},"modified":"2026-11-09T18:26:20","modified_gmt":"2026-11-09T09:26:20","slug":"4286-20261109-02_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4286\/ir\/4286-20261109-02_wp_earnings_guidance\/","title":{"rendered":"Notice of Revision to Earnings Guidance and Dividend Forecast (IFRS)"},"content":{"rendered":"<p>Revised the consolidated earnings guidance and dividend forecast for the fiscal year ending December 2026. Revenue remains undisclosed; while the Merchandising ODMMD business is underperforming, strong performance in location-based entertainment and related areas is expected to result in profit exceeding prior guidance. Final dividend revised to 42 yen, maintaining a consolidated payout ratio of 30% or more.<\/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":"4286","jir_company_name":"CL Holdings Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/4286-20261109-02.pdf","jir_short_summary":"Revised the consolidated earnings guidance and dividend forecast for the fiscal year ending December 2026. Revenue remains undisclosed; while the Merchandising ODMMD business is underperforming, strong performance in location-based entertainment and related areas is expected to result in profit exceeding prior guidance. Final dividend revised to 42 yen, maintaining a consolidated payout ratio of 30% or more.","jir_summary":"### Overview of Revision to Earnings Guidance\nRevised the consolidated earnings guidance for the fiscal year ending December 2026. Revenue revisions reflect shortfalls in the ODMMD business plan, while increased orders for specific projects in the distribution entertainment segment are expected to push profits above previous guidance. The group plans to record asset revaluation and costs related to restructuring retirement benefit plans under IFRS. Net income and profit before tax are expected to exceed prior forecasts.\n\n### Dividend Policy and Year-end Dividend\nThe company maintains a basic policy of a consolidated payout ratio of 30% or more and has revised the year-end dividend to 42 yen. The overall dividend level for the year is based on retaining internal reserves and securing funds for future business development.","jir_financial_highlights":"Net Income Attributable to Owners of Parent: Unknown (Previous guidance (A) 1,600 million yen \u2192 Revised guidance (B) 2,200 million yen)\nRevenue: Unknown (Unknown)\nOperating Income: Unknown (Expected decrease due to IFRS recognition, anticipated to be absorbed by year-end)\nDividend Forecast (Year-end per share): 42 yen (Previous 31 yen \u2192 Revised 42 yen)","jir_category":"","jir_hashtags":"#CLHoldings (excluding share_buyback\/executive_changes), #EarningsGuidanceRevision","jir_key_figures":"Net Income Attributable to Owners of Parent: 2,200 million yen (increase from previous guidance of 1,600 million yen)\nYear-end Dividend: 42 yen (increase from previous guidance of 31 yen)\nPayout Ratio: Targeting a consolidated payout ratio of 30% or more","jir_meta_title":"CL Holdings Inc. - Revision to Earnings Guidance and Dividend Forecast | Fiscal Year Ending December 2026","jir_meta_description":"CL Holdings Inc. revises its earnings guidance and dividend forecast for the fiscal year ending December 2026. Key factors include underperformance in the ODMMD business and increased orders for specific projects. Year-end dividend raised to 42 yen while maintaining a consolidated payout ratio of 30% or more.","jir_og_title":"CL Holdings Inc. Revision to Earnings Guidance and Dividend Forecast","jir_og_description":"CL Holdings Inc. revises its earnings guidance and dividend forecast for the fiscal year ending December 2026. Profit outlook is expected to improve and the year-end dividend is revised to 42 yen.","jir_og_image_url":"\/assets\/og\/company-earnings_guidance.jpg","jir_chart_data_collection":"[]","ir_related_company":58687,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-145536","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 of Revision to Earnings Guidance and Dividend Forecast (IFRS) - 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-4286\/ir\/4286-20261109-02_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-4286\/ir\/4286-20261109-02_wp_earnings_guidance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4286\/ir\/4286-20261109-02_wp_earnings_guidance\/\",\"name\":\"Notice of Revision to Earnings Guidance and Dividend Forecast (IFRS) - 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