{"id":23682,"date":"2026-02-03T17:03:55","date_gmt":"2026-02-03T08:03:55","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4967-20260203-01_wp_earnings_guidance\/"},"modified":"2026-02-03T17:03:55","modified_gmt":"2026-02-03T08:03:55","slug":"4967-20260203-01_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4967\/ir\/4967-20260203-01_wp_earnings_guidance\/","title":{"rendered":"Notice Regarding Recording of Extraordinary Loss (Impairment Loss), Revision of Full-Year Earnings Guidance, and Differences Between Individual Earnings Forecast and Previous Fiscal Year Results"},"content":{"rendered":"<p>Recorded an impairment loss of 14,645 million yen on fixed assets in the fiscal year ending December 2025, revising the full-year consolidated net income forecast downward by 65.7% to 3,600 million yen.<\/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,"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":"4967","jir_company_name":"Kobayashi Pharmaceutical Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-03","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/4967-20260203-01.pdf","jir_short_summary":"Recorded an impairment loss of 14,645 million yen on fixed assets in the fiscal year ending December 2025, revising the full-year consolidated net income forecast downward by 65.7% to 3,600 million yen.","jir_summary":"### Regarding Recording of Extraordinary Loss (Impairment Loss)\nKobayashi Pharmaceutical Co., Ltd. has decided to record an impairment loss on fixed assets totaling 14,645 million yen for the fiscal year ending December 2025: 13,437 million yen related to the new Sendai factory in Taiwa Town, Kurokawa District, Miyagi Prefecture, and 1,207 million yen related to the Thai factory of its manufacturing subsidiary in Thailand. The Sendai new factory requires more time and costs than initially anticipated to comply with pharmaceutical manufacturing guidelines and to strengthen the quality control system, resulting in a recognized decline in profitability. The Thai factory also requires additional time to establish quality control and a stable production system, with expected profitability decline.\n\n### Revision of Full-Year Earnings Guidance and Differences in Individual Performance\nBased on the recording of these extraordinary losses, the consolidated full-year earnings guidance for the fiscal year ending December 2025 has been revised. Net sales are forecast to decrease by 3.1% from the previous forecast to 165,700 million yen. Operating income is expected to increase by 6.4% to 14,900 million yen, and ordinary income is expected to rise by 10.5% to 16,900 million yen. However, net income attributable to owners of parent is sharply revised downward by 65.7% to 3,600 million yen. Individual results are also expected to fall below the previous fiscal year in terms of net sales, operating income, and net income. There is currently no change to the dividend forecast.","jir_financial_highlights":"Extraordinary Loss (Impairment Loss): 14,645 million yen (Newly Recorded)\nNet Sales (Consolidated): 165,700 million yen (3.1% decrease from previous forecast)\nOperating Income (Consolidated): 14,900 million yen (6.4% increase from previous forecast)\nOrdinary Income (Consolidated): 16,900 million yen (10.5% increase from previous forecast)\nNet Income Attributable to Owners of Parent (Consolidated): 3,600 million yen (65.7% decrease from previous forecast)\nNet Sales (Individual): 124,900 million yen (1.4% decrease from previous fiscal year)\nOperating Income (Individual): 11,100 million yen (53.1% decrease from previous fiscal year)\nNet Income Attributable to Owners of Parent (Individual): 2,700 million yen (74.4% decrease from previous fiscal year)","jir_category":"","jir_hashtags":"#KobayashiPharmaceutical, #EarningsGuidanceRevision, #JapaneseStocks","jir_key_figures":"Extraordinary Loss (Impairment Loss): 14,645 million yen (Sendai New Factory 13,437 million yen, Thai Factory 1,207 million yen)\nConsolidated Net Sales (Revised Forecast): 165,700 million yen (3.1% decrease from previous forecast)\nConsolidated Net Income Attributable to Owners of Parent (Revised Forecast): 3,600 million yen (65.7% decrease from previous forecast)","jir_meta_title":"Kobayashi Pharmaceutical Revises Net Income Forecast Down 65.7% with 14,645 Million Yen Impairment Loss in Fiscal Year Ending December 2025","jir_meta_description":"Kobayashi Pharmaceutical recorded impairment losses of 14,645 million yen related to the Sendai new factory and Thai factory, revising its consolidated net income forecast for the fiscal year ending December 2025 downward by 65.7% to 3,600 million yen. Net sales are expected to decrease by 3.1%, while operating income is forecasted to increase by 6.4%.","jir_og_title":"Kobayashi Pharmaceutical Revises 2025 Earnings Forecast Due to Impairment Loss","jir_og_description":"Recording of impairment losses at the Sendai new factory and Thai factory leads to a substantial downward revision of net income forecast for the fiscal year ending December 2025.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[{\"jir_chart_id\": \"guidance_comparison\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Comparison of Full-Year Consolidated Earnings Guidance for Fiscal Year Ending December 2025 Before and After Revision\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Net Sales\\\",\\\"Operating Income\\\",\\\"Ordinary Income\\\",\\\"Net Income Attributable to Owners of Parent\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Previous Forecast (million yen)\\\",\\\"data\\\":[171000,14000,15300,10500],\\\"backgroundColor\\\":\\\"rgba(54, 162, 235, 0.7)\\\"},{\\\"label\\\":\\\"Revised Forecast (million yen)\\\",\\\"data\\\":[165700,14900,16900,3600],\\\"backgroundColor\\\":\\\"rgba(255, 99, 132, 0.7)\\\"}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"position\\\":\\\"top\\\"}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}, {\"jir_chart_id\": \"individual_performance_change\", \"jir_chart_type\": \"bar\", \"jir_chart_title\": \"Comparison of Individual Performance for Fiscal Year Ending December 2025 with Previous Fiscal Year Results\", \"jir_chart_json_data\": \"{\\\"type\\\":\\\"bar\\\",\\\"data\\\":{\\\"labels\\\":[\\\"Net Sales\\\",\\\"Operating Income\\\",\\\"Ordinary Income\\\",\\\"Net Income\\\"],\\\"datasets\\\":[{\\\"label\\\":\\\"Previous Fiscal Year Results (million yen)\\\",\\\"data\\\":[126658,23682,26343,10541],\\\"backgroundColor\\\":\\\"rgba(54, 162, 235, 0.7)\\\"},{\\\"label\\\":\\\"Current Fiscal Year Forecast (million yen)\\\",\\\"data\\\":[124900,11100,14400,2700],\\\"backgroundColor\\\":\\\"rgba(255, 206, 86, 0.7)\\\"}]},\\\"options\\\":{\\\"responsive\\\":true,\\\"plugins\\\":{\\\"legend\\\":{\\\"position\\\":\\\"top\\\"}},\\\"scales\\\":{\\\"y\\\":{\\\"beginAtZero\\\":true}}}}\"}]","ir_related_company":7982,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-23682","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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