Revised consolidated earnings guidance for the second quarter (interim). Net sales are revised up by 350 million yen from the previous forecast, operating income up by 155 million yen, ordinary income up by 167 million yen, and interim net income attributable to owners of parent up by 756 million yen. Interim net income per share is assumed to be 53.14 yen. Reasons include improved cost ratios due to higher utilization, timing changes in certain expenses, and the impact of the transfer of shares of Powerbox International AB. The full-year forecast is unchanged for now, but review will continue. Announcement date: September 18, 2026; revision date: this notice date.<\/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":"6905","jir_company_name":"Cosel Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/6905-20261112-01.pdf","jir_short_summary":"Revised consolidated earnings guidance for the second quarter (interim). Net sales are revised up by 350 million yen from the previous forecast, operating income up by 155 million yen, ordinary income up by 167 million yen, and interim net income attributable to owners of parent up by 756 million yen. Interim net income per share is assumed to be 53.14 yen. Reasons include improved cost ratios due to higher utilization, timing changes in certain expenses, and the impact of the transfer of shares of Powerbox International AB. The full-year forecast is unchanged for now, but review will continue. Announcement date: September 18, 2026; revision date: this notice date.","jir_summary":"### Overview of Revision to Earnings Guidance\nDemand related to semiconductor manufacturing equipment remains firm, and demand recovery is progressing particularly in FA-related segments. While net sales are expected to be broadly in line with the previous forecast, increased operating rates have improved cost ratios. As a result, operating income and ordinary income are expected to exceed the previous forecast, and after examining accounting treatment and tax-effect accounting related to the transfer of shares of Powerbox International AB, interim net income attributable to owners of parent is also expected to be revised upward.\n\n### Outlook and Points to Note\nThe second-half earnings forecast has been prepared assuming this revision, but taking into account material price trends, timing of certain expenses, and other companies' outlooks, the full-year forecast is unchanged at this time. A review will be conducted again at the second-quarter financial results announcement on December 18, 2026, and additional revisions will be disclosed if necessary.","jir_financial_highlights":"Net Sales: 15,730 million yen (vs. previous forecast +350 million yen)\nOperating Income: 1,125 million yen (vs. previous forecast +155 million yen)\nOrdinary Income: 1,197 million yen (vs. previous forecast +167 million yen)\nInterim Net Income Attributable to Owners of Parent: 2,186 million yen (vs. previous forecast +756 million yen)\nInterim Net Income per Share: 53.14 yen (vs. previous forecast Unknown (see note))","jir_category":"","jir_hashtags":"#ShareBuyback, #ExecutivePersonnel","jir_key_figures":"Net Sales: 15,730 million yen\nOperating Income: 1,125 million yen\nOrdinary Income: 1,197 million yen\nInterim Net Income Attributable to Owners of Parent: 2,186 million yen\nInterim Net Income per Share: 53.14 yen\nNote: May not have taken into account the impact of the share transfer","jir_meta_title":"Cosel Co., Ltd. Revision to Second Quarter Earnings Guidance\uff5cNet Sales +350\/+Operating Income +155","jir_meta_description":"Cosel Co., Ltd. has revised its second-quarter earnings guidance. Net sales are up 350 million yen from the previous forecast, operating income up 155 million yen, ordinary income up 167 million yen, and interim net income up 756 million yen. The second-half forecast is unchanged, with the possibility of further revision at the financial results announcement.","jir_og_title":"Cosel Co., Ltd. Revision to Second Quarter Earnings Guidance\uff5cNet Sales +350 million yen","jir_og_description":"Revised second-quarter earnings guidance amid semiconductor demand recovery. Key figures: net sales 15,730 million yen, operating income 1,125 million yen, interim net income 2,186 million yen. Explains outlook and reasons for the revision.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17556,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-150834","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n