For the cumulative first quarter, net sales were 4,196.322 million yen, down 2.3% year-on-year. Operating income was 242.722 million yen, ordinary income was 276.326 million yen, and net income attributable to owners of parent for the quarter was 173.508 million yen. Full-year forecasts were revised downward. The second-quarter outlook was revised down to net sales of 9,800 million yen and operating income of 828 million yen, and full-year forecasts were revised to net sales of 19,469 million yen and operating income of 1,652 million yen. The dividend forecast is maintained at 20.70 yen for the full year, including an interim dividend of 11.35 yen and a commemorative dividend of 2.00 yen. The report also addresses the status of treasury stock handling and the movement of year-end shareholders’ equity.<\/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":"4767","jir_company_name":"TOW Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/4767-20261113-01.pdf","jir_short_summary":"For the cumulative first quarter, net sales were 4,196.322 million yen, down 2.3% year-on-year. Operating income was 242.722 million yen, ordinary income was 276.326 million yen, and net income attributable to owners of parent for the quarter was 173.508 million yen. Full-year forecasts were revised downward. The second-quarter outlook was revised down to net sales of 9,800 million yen and operating income of 828 million yen, and full-year forecasts were revised to net sales of 19,469 million yen and operating income of 1,652 million yen. The dividend forecast is maintained at 20.70 yen for the full year, including an interim dividend of 11.35 yen and a commemorative dividend of 2.00 yen. The report also addresses the status of treasury stock handling and the movement of year-end shareholders' equity.","jir_summary":"### Overview of Results\nIn the first quarter, net sales were 4,196.322 million yen, down 2.3% year-on-year. Operating income was 242.722 million yen, ordinary income was 276.326 million yen, and net income attributable to owners of parent for the quarter was 173.508 million yen. While a reactionary decline related to the Osaka\/Kansai Expo was anticipated, accelerated timing of international sports events and increased revenue from large exhibitions partly offset the decline in sales. However, increased selling, general and administrative expenses resulted in profits falling below the prior year. Expecting recovery in the second half, the company has revised down the second-quarter and full-year outlooks.\n\n### Outlook and Key Points\nFor the second quarter, due to cancellations\/reductions of multiple client projects, fewer order opportunities, and weather-related impacts, a decline in gross profit margin is expected. Net sales have been revised down to approximately 9,800 million yen and operating income to approximately 828 million yen. Full-year forecasts have been revised to net sales of 19,469 million yen and operating income of 1,652 million yen. The company plans to maintain the full-year dividend forecast of 20.70 yen, which includes an interim dividend of 11.35 yen and a commemorative dividend of 2.00 yen. The report also references capital policy and the status of treasury stock.","jir_financial_highlights":"Net Sales: 4,196,322 thousand yen (Year-on-Year -2.3%)\nOperating Income: 242,722 thousand yen (Year-on-Year -28.1%)\nOrdinary Income: 276,326 thousand yen (Year-on-Year -23.8%)\nNet Income Attributable to Owners of Parent (quarter): 173,508 thousand yen (Year-on-Year -27.7%)\nSecond Quarter Net Sales Forecast: 98,000,000 thousand yen (From initial forecast -11.2%)\nFull-Year Net Sales Forecast: 194,690,000 thousand yen (From initial forecast -5.9%)","jir_category":"","jir_hashtags":"#TOWCoLtd, #Earnings, #IRResults, #EarningsRevision","jir_key_figures":"Net Sales Cumulative First Quarter: 4,196,322 thousand yen\nOperating Income Cumulative First Quarter: 242,722 thousand yen\nOrdinary Income Cumulative First Quarter: 276,326 thousand yen\nNet Income Attributable to Owners of Parent Cumulative First Quarter: 173,508 thousand yen\nFull-Year Net Sales Forecast: 194,690,000 thousand yen\nFull-Year Operating Income Forecast: 16,520,000 thousand yen","jir_meta_title":"TOW Co.,Ltd. FY ending June 2027 Q1 Financial Summary | Sales Performance and Downward Revision","jir_meta_description":"Summary of TOW Co.,Ltd.'s FY ending June 2027 Q1 financial summary. Covers sales and profit trends, revisions to full-year forecasts, dividend policy, and status of treasury stock\u2014key information for investment decisions.","jir_og_title":"TOW Co.,Ltd. FY ending June 2027 Q1 Financial Summary","jir_og_description":"Key points of the first-quarter results, downward revision to full-year outlook, and dividend policy explained. Main indicators organized to assist investment decisions.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":58011,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-151485","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n