{"id":31929,"date":"2026-02-27T16:10:38","date_gmt":"2026-02-27T07:10:38","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3479-20260227-01_wp_earnings_guidance\/"},"modified":"2026-02-27T16:10:38","modified_gmt":"2026-02-27T07:10:38","slug":"3479-20260227-01_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3479\/ir\/3479-20260227-01_wp_earnings_guidance\/","title":{"rendered":"Notice Regarding Trust Establishment of Fixed Assets and Transfer of Trust Beneficiary Rights, Conclusion of Lease Agreement, Recording of Special Gain (Fixed Asset Sale Gain), and Revision of Consolidated Earnings Guidance for the Fiscal Year Ending February 2026"},"content":{"rendered":"<p>Following the recording of a fixed asset sale gain of 11,861 million yen, the forecast of net income attributable to owners of parent for the fiscal year ending February 2026 was revised upward by 173.7% from 3,800 million yen to 10,400 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":"3479","jir_company_name":"TKP Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-27","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/3479-20260227-01.pdf","jir_short_summary":"Following the recording of a fixed asset sale gain of 11,861 million yen, the forecast of net income attributable to owners of parent for the fiscal year ending February 2026 was revised upward by 173.7% from 3,800 million yen to 10,400 million yen.","jir_summary":"### Background of Transfer and Asset Details\nTKP Corporation, aiming to enhance the agility of growth investments and optimize capital policies, conducted a sale and leaseback transaction by establishing a trust over a portion of its fixed assets and transferring the trust beneficiary rights. The asset involved is the APA Hotel <TKP Nippori Ekimae> located in Arakawa-ku, Tokyo, a hotel specializing in accommodation with a land area of 588.43\u33a1 and a building area of 4,139.40\u33a1. The transfer gain amounts to 11,861 million yen. A lease agreement with a lease term of 10 years was concluded, and the hotel will continue operations as before.\n\n### Revision of Earnings Guidance and Future Outlook\nAs a result of this transaction, a special gain from the fixed asset sale is expected to be recorded in the fiscal year ending February 2026, leading to an upward revision of the forecast for net income attributable to owners of parent from 3,800 million yen to 10,400 million yen, an increase of 173.7%. There are no changes to net sales, operating income, or ordinary income from the previous forecast. The funds raised will be allocated to reinvestment in growth areas including M&A, aiming to improve capital efficiency and further enhance corporate value.","jir_financial_highlights":"Net Sales: 113,500 million yen (No change from previous forecast)\nOperating Income: 10,000 million yen (No change from previous forecast)\nOrdinary Income: 8,600 million yen (No change from previous forecast)\nNet Income Attributable to Owners of Parent: 10,400 million yen (Up 173.7% from previous forecast)\nSpecial Gain (Fixed Asset Sale Gain): 11,861 million yen (Newly recorded)","jir_category":"","jir_hashtags":"#TKPCorporation, #EarningsGuidanceRevision, #JapaneseStocks","jir_key_figures":"Fixed Asset Sale Gain: 11,861 million yen (Recorded as Special Gain)\nForecast of Net Income Attributable to Owners of Parent: 10,400 million yen (Up 173.7% from previous 3,800 million yen)\nLease Term: 10 years (Lease agreement start date: 2026-02-27)","jir_meta_title":"TKP Corporation Revises Net Income Forecast Up 173.7% to 10.4 Billion Yen on Fixed Asset Sale Gain","jir_meta_description":"TKP Corporation records a special gain of 11.861 billion yen from the transfer of fixed asset trust beneficiary rights and revises its forecast for net income attributable to owners of parent for the fiscal year ending February 2026 from 3.8 billion yen to 10.4 billion yen.","jir_og_title":"TKP Corporation Significantly Raises Net Income Forecast on Fixed Asset Sale Gain","jir_og_description":"The company revises up its net income forecast for the fiscal year ending February 2026 by 173.7% following the transfer of trust beneficiary rights on fixed assets.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":16812,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-31929","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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