{"id":28544,"date":"2026-02-12T21:50:29","date_gmt":"2026-02-12T12:50:29","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5290-20260212-03_wp_earnings_guidance\/"},"modified":"2026-02-12T21:50:29","modified_gmt":"2026-02-12T12:50:29","slug":"5290-20260212-03_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5290\/ir\/5290-20260212-03_wp_earnings_guidance\/","title":{"rendered":"Notice Regarding Recording of Special Gain (Gain on Negative Goodwill) and Revision of Full-Year Earnings Guidance"},"content":{"rendered":"<p>Upward revision of full-year earnings guidance for fiscal year ending March 2026 to net sales of JPY 460 billion (+12.2% from previous forecast), operating income of JPY 6.8 billion (+7.1%), and net income attributable to owners of parent of JPY 10.5 billion (+144.8%).<\/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":"5290","jir_company_name":"Vertex Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/5290-20260212-03.pdf","jir_short_summary":"Upward revision of full-year earnings guidance for fiscal year ending March 2026 to net sales of JPY 460 billion (+12.2% from previous forecast), operating income of JPY 6.8 billion (+7.1%), and net income attributable to owners of parent of JPY 10.5 billion (+144.8%).","jir_summary":"### Regarding the Recording of Special Gain\nFollowing the acquisition of IHI Building Materials Industry Co., Ltd. (currently IKK Corporation) as a subsidiary on October 1, 2025, as a result of the accounting treatment, a gain on negative goodwill of JPY 6,019 million was recorded as a special gain in the consolidated accounting period for the third quarter of the fiscal year ending March 2026.\n\n### Regarding the Revision of Full-Year Earnings Guidance\nThe full-year consolidated earnings guidance for the fiscal year ending March 2026 has been revised upward: net sales from JPY 41,000 million to JPY 46,000 million, operating income from JPY 6,350 million to JPY 6,800 million, ordinary income from JPY 6,500 million to JPY 6,900 million, and net income attributable to owners of parent from JPY 4,290 million to JPY 10,500 million. The increase in sales and profits is due to the contribution from consolidating IKK as a subsidiary and the recording of gain on negative goodwill.","jir_financial_highlights":"Net Sales: 46,000 million JPY (+12.2% from previous forecast)\nOperating Income: 6,800 million JPY (+7.1% from previous forecast)\nOrdinary Income: 6,900 million JPY (+6.2% from previous forecast)\nNet Income Attributable to Owners of Parent: 10,500 million JPY (+144.8% from previous forecast)\nSpecial Gain (Gain on Negative Goodwill): 6,019 million JPY (Newly recorded)","jir_category":"","jir_hashtags":"#VertexCorporation, #EarningsGuidanceRevision, #JapaneseStocks","jir_key_figures":"Net Sales: 46,000 million JPY (+12.2% from previous forecast)\nNet Income Attributable to Owners of Parent: 10,500 million JPY (+144.8% from previous forecast)\nSpecial Gain (Gain on Negative Goodwill): 6,019 million JPY (recorded in Q3 of fiscal year ending March 2026)","jir_meta_title":"Vertex Corporation Revises Full-Year Earnings Guidance to Net Sales of JPY 46,000 Million for Fiscal Year Ending March 2026","jir_meta_description":"Vertex Corporation has upwardly revised its full-year earnings guidance for the fiscal year ending March 2026 to net sales of JPY 46,000 million and net income attributable to owners of parent of JPY 10,500 million. A gain on negative goodwill of JPY 6,019 million was recorded as a special gain.","jir_og_title":"Vertex Corporation Significantly Upward Revises Fiscal Year Earnings Guidance for March 2026","jir_og_description":"Due to the recording of a gain on negative goodwill of JPY 6,019 million, the full-year earnings guidance for the fiscal year ending March 2026 has been substantially revised upward.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":16886,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-28544","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice Regarding Recording of Special Gain (Gain on Negative Goodwill) and Revision of Full-Year Earnings Guidance - 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