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Explained domestic and overseas declines in sales and profits, and recorded an impairment loss of 46 million yen as a special loss.","jir_summary":"### Overview of Earnings Differences\nIn the cumulative consolidated period for the fiscal year ending September 2026, net sales and profit indicators fell short of the previous forecast, with particularly large variances in operating income (loss), ordinary income (loss), and net income attributable to owners of parent. The main causes were higher cost ratios in domestic operations and the review of unprofitable stores, increased costs for new overseas stores and delays in optimizing staffing in overseas operations. For overseas subsidiaries, the impact of the group tax system also resulted in after-tax net income falling below expectations.\n\n### Recording of Special Loss and Future Impact\nIn accordance with accounting standards for impairment of fixed assets, the Company recorded a special loss of 46 million yen in the fiscal year ending September 2026, including an impairment loss of 42 million yen. The future impact on earnings is Unknown based on the information provided, but the impairment may continue to be a factor in profit deterioration going forward.","jir_financial_highlights":"Net Sales: 7,199 million yen (Actual 7,199 million yen; previous forecast 7,348 million yen, -148 million yen, decrease)\nOperating Income (Loss): 70 million yen (Actual 70 million yen; previous forecast 231 million yen, -161 million yen, decrease)\nOrdinary Income (Loss): 110 million yen (Actual 110 million yen; previous forecast 206 million yen, -96 million yen, decrease)\nNet Income Attributable to Owners of Parent: 0 million yen (Actual 0 million yen; previous forecast 115 million yen, -1,087 million yen, decrease)\nNet Income per Share: 0.81 yen (Actual 0.81 yen; previous forecast 12.77 yen, substantial decrease)","jir_category":"","jir_hashtags":"#TokyoIchibanFoodsIR, #Earnings, #SpecialLoss","jir_key_figures":"Net Sales 7,199 million yen\nOperating Income (Loss) 70 million yen\nOrdinary Income (Loss) 110 million yen","jir_meta_title":"Tokyo Ichiban Foods Co., Ltd. - Notice on Differences Between Full-Year Forecast and Actual Results for FY Ending September 2026 and Special Loss","jir_meta_description":"Tokyo Ichiban Foods Co., Ltd. discloses differences between its full-year consolidated earnings forecast and actual results for the fiscal year ending September 2026, summarizing the causes of declines in sales and profits and the recording of an impairment as a special loss.","jir_og_title":"Tokyo Ichiban Foods Co., Ltd. - Notice on Earnings Differences and Special Loss","jir_og_description":"Announces differences between full-year forecasts and actual results for the fiscal year ending September 2026. Causes include higher cost ratios and increased overseas expenses, and a special loss including impairment has been recorded.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60401,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-153046","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n