From the fiscal year ending September 2026, Trade One and Wakamatsu will be consolidated subsidiaries and the company will transition from non-consolidated to consolidated financial statements. Consolidated net sales are 2,789 million yen, consolidated operating income is 80 million yen, ordinary income is 85 million yen, net income attributable to owners of parent is 39 million yen, and earnings per share are 16.33 yen. Conversely, the non-consolidated forecast has been revised to net sales of 2,789 million yen, operating income of 123 million yen, ordinary income of 120 million yen, net income attributable to owners of parent of 73 million yen, and earnings per share of 30.73 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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":"9342","jir_company_name":"Sumasapo Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/9342-20261112-01.pdf","jir_short_summary":"From the fiscal year ending September 2026, Trade One and Wakamatsu will be consolidated subsidiaries and the company will transition from non-consolidated to consolidated financial statements. Consolidated net sales are 2,789 million yen, consolidated operating income is 80 million yen, ordinary income is 85 million yen, net income attributable to owners of parent is 39 million yen, and earnings per share are 16.33 yen. Conversely, the non-consolidated forecast has been revised to net sales of 2,789 million yen, operating income of 123 million yen, ordinary income of 120 million yen, net income attributable to owners of parent of 73 million yen, and earnings per share of 30.73 yen.","jir_summary":"### Transition to Consolidated Financial Statements and Publication of Forecasts\nThe announcement published today states that the company will transition from non-consolidated to consolidated financial statements starting in the fiscal year ending September 2026, will disclose consolidated earnings forecasts for that fiscal year, and will revise the non-consolidated earnings forecasts previously announced on November 13, 2025. In connection with the transition, Trade One and Wakamatsu will be made consolidated subsidiaries, with the deemed acquisition date set as August 31, 2026. The consolidated figures will be reflected from the current fiscal year.\n\n### Revision of Earnings Forecasts and Factors\nThe full-year consolidated earnings forecast for the fiscal year ending September 2026 is net sales of 2,789 million yen, operating income of 80 million yen, ordinary income of 85 million yen, net income attributable to owners of parent of 39 million yen, and earnings per share of 16.33 yen. In contrast, the non-consolidated forecast has been revised downward to net sales of 2,789 million yen, operating income of 123 million yen, ordinary income of 120 million yen, net income of 73 million yen, and earnings per share of 30.73 yen. The primary reasons for the revision are differences in the accounting treatment of acquisition-related costs for Trade One, recognition of equity-method investment gains, and increases in development costs related to totono and M&A-related expenses. Exchange rate information reflects rates at the time of publication.","jir_financial_highlights":"Net Sales: 2,789 million yen (Consolidated: Unknown \/ Non-consolidated: -361 million yen (downward revision))\nOperating Income: 80 million yen (Consolidated: Unknown \/ Non-consolidated: -107 million yen)\nOrdinary Income: 85 million yen (Consolidated: Unknown \/ Non-consolidated: -110 million yen)\nNet Income Attributable to Owners of Parent: 39 million yen (Consolidated: Unknown \/ Non-consolidated: -82 million yen)\nEarnings Per Share: 16.33 yen (Consolidated: Unknown \/ Non-consolidated: 30.73 yen)","jir_category":"","jir_hashtags":"#SumasapoIncPrivate #TransitionToConsolidatedFinancialStatements #EarningsForecastRevision","jir_key_figures":"Consolidated Net Sales: 2,789 million yen\nConsolidated Operating Income: 80 million yen\nConsolidated Ordinary Income: 85 million yen\nNet Income Attributable to Owners of Parent: 39 million yen\nEarnings Per Share: 16.33 yen","jir_meta_title":"Sumasapo Inc. Transition to Consolidated Financial Statements for FY Sep 2026 and Forecast Revision | Net Sales 2,789 million yen, Net Income 39 million yen","jir_meta_description":"Announcement of transition to consolidated financial statements from FY ending September 2026 and revision of consolidated\/non-consolidated earnings forecasts. Key figures include consolidated net sales of 2,789 million yen, operating income of 80 million yen, and net income of 39 million yen, with detailed reasons for the revisions.","jir_og_title":"Sumasapo Inc. Announces Transition to Consolidated Financial Statements and Forecast Revision","jir_og_description":"The company will transition to consolidated financial statements from the fiscal year ending September 2026 and has revised consolidated and non-consolidated earnings forecasts. Key figures: net sales 2,789 million yen, net income 39 million yen.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60833,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-150603","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n