Revised the consolidated full-year earnings guidance for the fiscal year ending December 2026. Net sales are revised to 30,400 million yen, down \u25b37.6% from the previous forecast, operating income is increased by 200 million yen to 570 million yen, ordinary income is increased by 250 million yen to 560 million yen, net income attributable to owners of parent is increased by 180 million yen to 360 million yen, and earnings per share is raised to 52.00 yen. Reasons include the impact of rising prices on purchasing behavior, the effects of promotional activities and price revisions, cost reductions, and promotion of DPS activities.<\/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":"2215","jir_company_name":"First Baking 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\/2215-20261113-01.pdf","jir_short_summary":"Revised the consolidated full-year earnings guidance for the fiscal year ending December 2026. Net sales are revised to 30,400 million yen, down \u25b37.6% from the previous forecast, operating income is increased by 200 million yen to 570 million yen, ordinary income is increased by 250 million yen to 560 million yen, net income attributable to owners of parent is increased by 180 million yen to 360 million yen, and earnings per share is raised to 52.00 yen. Reasons include the impact of rising prices on purchasing behavior, the effects of promotional activities and price revisions, cost reductions, and promotion of DPS activities.","jir_summary":"### Overview of Revised Earnings Guidance\nFirst Baking Co., Ltd. has revised its consolidated full-year earnings guidance for the fiscal year ending December 2026. While net sales are expected to fall short of the previous forecast, stronger promotional activities, penetration of price revisions, and favorable sales of collaboration products are driving operating income, ordinary income, and net income to exceed the previous forecast. The company cites rising prices and suppressed consumer purchasing as primary factors, while initiatives to improve productivity and reduce costs are contributing to strengthening the earnings base.\n\n### Outlook and Key Factors\nThe effects of price revisions, continued brand initiatives, and production efficiency improvements through DPS activities are expected to contribute to profit recovery. However, continued consumer defensive spending and suppressed purchasing may act as downward pressure on net sales, and the company intends to enforce item-by-item profitability and discount management to prioritize securing gross margin.","jir_financial_highlights":"Net Sales: 30,400 million yen (Compared with previous forecast -2,500 million yen)\nOperating Income: 570 million yen (Compared with previous forecast +200 million yen)\nOrdinary Income: 560 million yen (Compared with previous forecast +250 million yen)\nNet Income Attributable to Owners of Parent: 360 million yen (Compared with previous forecast +180 million yen)\nEarnings Per Share: 52.00 (Compared with previous forecast Unknown)","jir_category":"","jir_hashtags":"#FirstBaking, #EarningsRevision, #EarningsGuidance","jir_key_figures":"Net Sales: 30,400 million yen\nOperating Income: 570 million yen\nOrdinary Income: 560 million yen","jir_meta_title":"First Baking Co., Ltd. \u2014 Full-Year Guidance Revision | Sales Revised Downward but Profits Revised Upward","jir_meta_description":"First Baking Co., Ltd. revises its full-year earnings guidance for the fiscal year ending December 2026. Net sales are expected to be lower than previously forecast, while operating income, ordinary income, and net income are revised upward. DPS promotion and cost reductions are expected to contribute to profit improvement.","jir_og_title":"First Baking Co., Ltd. \u2014 Full-Year Guidance Revision | Sales Downward, Profits Upward","jir_og_description":"First Baking Co., Ltd. has revised its full-year earnings guidance for the fiscal year ending December 2026. Sales are expected to decline, but profits are revised upward. Please refer to the IR materials for details.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60323,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-153248","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n