There are differences between the consolidated forecast and the actual results for the third quarter of the fiscal year ending December 2026. Cost improvements reduced the operating loss, a gain on sale of equity in an affiliate was recorded as a special gain of 13,671 million yen, and business restructuring expenses related to the cessation of wafer production at the Miyazaki plant were recorded as a special loss of 3,778 million yen. Net loss attributable to owners of the parent improved compared with the forecast.<\/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":"3436","jir_company_name":"Sumco Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-11-11","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/3436-20261111-03.pdf","jir_short_summary":"There are differences between the consolidated forecast and the actual results for the third quarter of the fiscal year ending December 2026. Cost improvements reduced the operating loss, a gain on sale of equity in an affiliate was recorded as a special gain of 13,671 million yen, and business restructuring expenses related to the cessation of wafer production at the Miyazaki plant were recorded as a special loss of 3,778 million yen. Net loss attributable to owners of the parent improved compared with the forecast.","jir_summary":"### Differences in Results and Causes\nWe report that differences have arisen between the previously announced consolidated forecast for the third quarter of the fiscal year ending December 2026 and the actual results. Progress in cost improvement led to better-than-expected operating loss; SUMCO TECHXIV Co., Ltd. recorded a gain on sale of equity in an affiliate as a special gain, and the company recorded business restructuring expenses related to the cessation of wafer production at its Miyazaki plant as a special loss. These are the main factors behind the differences, resulting in an improved outlook for net loss attributable to owners of the parent.\n\n### Outlook and Points to Note\nThe publication of the actual results reflects the impact of recorded special gains and special losses that caused the differences. Foreign exchange information is provided, but the practical impact is unknown. Further details on the differences are expected to be supplemented in subsequent disclosure materials.","jir_financial_highlights":"Net sales: 332,524 million yen (vs. previous forecast A -475 million yen)\nOperating income (loss): -4,397 million yen (vs. previous forecast A +1,903 million yen)\nOrdinary income (loss): -9,886 million yen (vs. previous forecast A +1,213 million yen)\nNet income (loss) attributable to owners of parent: -7,422 million yen (vs. previous forecast A +5,377 million yen)\nNet income (loss) per share: -21.22 yen (vs. previous forecast A +15.38 yen)","jir_category":"","jir_hashtags":"#SUMCO, #EarningsDisclosureDifference, #DisclosureChange","jir_key_figures":"Net sales: 332,524 million yen\nOperating income (loss): -4,397 million yen\nOrdinary income (loss): -9,886 million yen\nNet income (loss) attributable to owners of parent: -7,422 million yen\nNet income (loss) per share: -21.22 yen","jir_meta_title":"Sumco Corporation: Announcement of Differences Between Forecast and Actual Results\uff5cQ3 FY2026","jir_meta_description":"Sumco Corporation announces differences between its consolidated forecast and actual results for Q3 FY2026. Cost improvements reduced operating losses, and the recording of special gains and losses affected results. Summary of outlook and causes of the differences.","jir_og_title":"Sumco Corporation\uff5cAnnouncement of Differences Between Forecast and Actual Results","jir_og_description":"Sumco Corporation announced differences between its Q3 FY2026 forecast and actual results. The recording of special gains and losses influenced results, and an improvement in net income outlook was reported.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7940,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-149134","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n