{"id":149315,"date":"2026-11-11T18:42:51","date_gmt":"2026-11-11T09:42:51","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7915-20261111-02_wp_earnings_guidance\/"},"modified":"2026-11-11T18:42:51","modified_gmt":"2026-11-11T09:42:51","slug":"7915-20261111-02_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7915\/ir\/7915-20261111-02_wp_earnings_guidance\/","title":{"rendered":"Notice Regarding Recognition of Financial Expense and Revision of Full-Year Consolidated Earnings Forecast Due to Change in Agreement on Subsidiary Equity Interests"},"content":{"rendered":"<p>Nissha Co., Ltd. expects to record approximately 7,800 million yen in financial expense following a revision of the GCAC additional equity acquisition agreement. As a result, the consolidated full-year results for the fiscal year ending December 2026 have been revised to net sales of 195,000 hundred million yen, profit before tax of -12,200 hundred million yen, and net income attributable to owners of parent of -14,000 hundred million yen. Net sales and operating income remain unchanged from the previous outlook.<\/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":"7915","jir_company_name":"Nissha Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-11","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/7915-20261111-02.pdf","jir_short_summary":"Nissha Co., Ltd. expects to record approximately 7,800 million yen in financial expense following a revision of the GCAC additional equity acquisition agreement. As a result, the consolidated full-year results for the fiscal year ending December 2026 have been revised to net sales of 195,000 hundred million yen, profit before tax of -12,200 hundred million yen, and net income attributable to owners of parent of -14,000 hundred million yen. Net sales and operating income remain unchanged from the previous outlook.","jir_summary":"### Overview of the Event\nNissha Co., Ltd. has revised the transaction terms regarding the non-controlling interest of consolidated subsidiary NMT LLC in the Medical segment, remeasuring the future obligation to acquire additional interests, including a sold put option, into a financial liability at a fixed price. As a result, the Company expects to record approximately 7,800 million yen of financial expense. No cash outflow will occur.\n\n### Impact on Full-Year Results and Outlook\nAs a result of this revision, the Company has revised its consolidated full-year earnings forecast for the fiscal year ending December 2026. While net sales remain unchanged from the previous outlook, profit before tax and net income attributable to owners of parent are expected to decline significantly. The risk of additional expenses associated with business growth is expected to be contained, and the Company plans to pursue expanded growth opportunities.","jir_financial_highlights":"Net Sales: 195,000 hundred million yen (Same as previous forecast)\nOperating Income: -3,300 hundred million yen (Same as previous forecast)\nProfit Before Tax: -12,200 hundred million yen (Revised downward from previous forecast)\nNet Income Attributable to Owners of Parent: -14,000 hundred million yen (Revised downward from previous forecast)","jir_category":"","jir_hashtags":"#Nissha, #EarningsRevision, #RecognitionOfFinancialExpense, #MedicalDeviceBusinessExpansion","jir_key_figures":"195,000 hundred million yen: Net Sales\n-12,200 hundred million yen: Profit Before Tax\n-14,000 hundred million yen: Net Income Attributable to Owners of Parent","jir_meta_title":"Nissha Co., Ltd. - Revision of Subsidiary Equity Agreement and Full-Year Forecast | FY2026","jir_meta_description":"Nissha Co., Ltd. will record approximately 7,800 million yen in financial expense due to changes to the additional equity acquisition agreement for NMT LLC, prompting a revision of the consolidated full-year FY2026 forecast: net sales 195,000 hundred million yen, profit before tax -12,200 hundred million yen, net income -14,000 hundred million yen. No cash outflow is expected.","jir_og_title":"Nissha Co., Ltd. to Record Financial Expense Following Equity Agreement Revision; Revises Full-Year Forecast","jir_og_description":"Nissha Co., Ltd. announced a revision to the additional equity acquisition agreement for NMT LLC. Approximately 7,800 million yen of financial expense is expected, and the FY2026 earnings forecast has been revised.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17150,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-149315","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 Recognition of Financial Expense and Revision of Full-Year Consolidated Earnings Forecast Due to Change in Agreement on Subsidiary Equity Interests - 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-7915\/ir\/7915-20261111-02_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-7915\/ir\/7915-20261111-02_wp_earnings_guidance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7915\/ir\/7915-20261111-02_wp_earnings_guidance\/\",\"name\":\"Notice Regarding Recognition of Financial Expense and Revision of Full-Year Consolidated Earnings Forecast Due to Change in Agreement on Subsidiary Equity Interests - Japan IR\",\"isPartOf\":{\"@id\":\"https:\/\/japanir.jp\/en\/#website\"},\"datePublished\":\"2026-11-11T09:42:51+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-7915\/ir\/7915-20261111-02_wp_earnings_guidance\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/japanir.jp\/en\/company\/company-7915\/ir\/7915-20261111-02_wp_earnings_guidance\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-7915\/ir\/7915-20261111-02_wp_earnings_guidance\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/japanir.jp\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Notice Regarding Recognition of Financial Expense and Revision of Full-Year Consolidated Earnings Forecast Due to Change in Agreement on Subsidiary Equity Interests\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/japanir.jp\/en\/#website\",\"url\":\"https:\/\/japanir.jp\/en\/\",\"name\":\"Japan IR\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/japanir.jp\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Notice Regarding Recognition of Financial Expense and Revision of Full-Year Consolidated Earnings Forecast Due to Change in Agreement on Subsidiary Equity Interests - Japan IR","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/japanir.jp\/en\/company\/company-7915\/ir\/7915-20261111-02_wp_earnings_guidance\/","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/japanir.jp\/en\/company\/company-7915\/ir\/7915-20261111-02_wp_earnings_guidance\/","url":"https:\/\/japanir.jp\/en\/company\/company-7915\/ir\/7915-20261111-02_wp_earnings_guidance\/","name":"Notice Regarding Recognition of Financial Expense and Revision of Full-Year Consolidated Earnings Forecast Due to Change in Agreement on Subsidiary Equity Interests - Japan IR","isPartOf":{"@id":"https:\/\/japanir.jp\/en\/#website"},"datePublished":"2026-11-11T09:42:51+00:00","breadcrumb":{"@id":"https:\/\/japanir.jp\/en\/company\/company-7915\/ir\/7915-20261111-02_wp_earnings_guidance\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/japanir.jp\/en\/company\/company-7915\/ir\/7915-20261111-02_wp_earnings_guidance\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/japanir.jp\/en\/company\/company-7915\/ir\/7915-20261111-02_wp_earnings_guidance\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/japanir.jp\/en\/"},{"@type":"ListItem","position":2,"name":"Notice Regarding Recognition of Financial Expense and Revision of Full-Year Consolidated Earnings Forecast Due to Change in Agreement on Subsidiary Equity Interests"}]},{"@type":"WebSite","@id":"https:\/\/japanir.jp\/en\/#website","url":"https:\/\/japanir.jp\/en\/","name":"Japan IR","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/japanir.jp\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"related_company_data":{"id":"17150","title":"NISSHA CO LTD","ticker":"7915"},"_links":{"self":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/149315","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release"}],"about":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/types\/ir_release"}],"replies":[{"embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/comments?post=149315"}],"version-history":[{"count":0,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/149315\/revisions"}],"wp:attachment":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/media?parent=149315"}],"wp:term":[{"taxonomy":"sector","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/sector?post=149315"},{"taxonomy":"importance","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/importance?post=149315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}