{"id":32737,"date":"2026-03-02T17:12:32","date_gmt":"2026-03-02T08:12:32","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/9948-20260302-01_wp_earnings_guidance\/"},"modified":"2026-03-02T17:12:32","modified_gmt":"2026-03-02T08:12:32","slug":"9948-20260302-01_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-9948\/ir\/9948-20260302-01_wp_earnings_guidance\/","title":{"rendered":"Notice Regarding Revision of Full-Year Individual Earnings Guidance and Recognition of Special Losses for Our Consolidated Subsidiaries"},"content":{"rendered":"<p>Significant upward revision of full-year individual earnings guidance for the fiscal year ending February 2026 to net sales of 22,200 million yen (115.5% of previous forecast) and operating income of 15,600 million yen (361.9% of previous forecast).<\/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 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-03-02","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/9948-20260302-01.pdf","jir_short_summary":"Significant upward revision of full-year individual earnings guidance for the fiscal year ending February 2026 to net sales of 22,200 million yen (115.5% of previous forecast) and operating income of 15,600 million yen (361.9% of previous forecast).","jir_summary":"### Details of Revision to Individual Earnings Guidance\nThe full-year individual earnings guidance for the fiscal year ending February 2026 has been revised upward significantly to net sales of 22,200 million yen, operating income of 15,600 million yen, ordinary income of 14,500 million yen, and net income attributable to owners of parent of 12,600 million yen. This revision is due to recording special dividends of 11,864 million yen from three consolidated subsidiaries as net sales.\n\n### Recognition of Special Losses Related to Consolidated Subsidiary Otani Co., Ltd.\nAn allowance for doubtful accounts of 1,848 million yen related to loans to consolidated subsidiary Otani Co., Ltd. has been recorded as non-operating expenses. Additionally, due to a significant decline in the fair value of the subsidiary's shares, an equity valuation loss of 1,531 million yen and a partial debt waiver of loans amounting to 300 million yen will be recognized as special losses. These items are recorded only in the individual financial statements and do not affect the consolidated financial statements.","jir_financial_highlights":"Net Sales: 22,200 million yen (115.5% increase compared to previous forecast)\nOperating Income: 15,600 million yen (361.9% increase compared to previous forecast)\nOrdinary Income: 14,500 million yen (266.2% increase compared to previous forecast)\nNet Income Attributable to Owners of Parent: 12,600 million yen (219.0% increase compared to previous forecast)\nNet Income Per Share: 234.22 yen (Significant increase compared to previous forecast)","jir_category":"","jir_hashtags":"#ArcsCompanyLtd, #EarningsGuidanceRevision, #JapaneseStocks","jir_key_figures":"Net Sales: 22,200 million yen (115.5% increase compared to previous forecast)\nOperating Income: 15,600 million yen (361.9% increase compared to previous forecast)\nSpecial Dividends Received: 11,864 million yen (from three consolidated subsidiaries)","jir_meta_title":"Arcs Company, Ltd. Upwardly Revises Individual Earnings Guidance to 22,200 Million Yen Net Sales for Fiscal Year Ending February 2026","jir_meta_description":"Arcs Company, Ltd. substantially revises full-year individual earnings guidance for fiscal 2026 to net sales of 22,200 million yen and operating income of 15,600 million yen, reflecting receipt of special dividends from consolidated subsidiaries and recognition of special losses.","jir_og_title":"Arcs Company, Ltd. Significantly Revises Individual Earnings Guidance for Fiscal Year Ending February 2026","jir_og_description":"Upward revision of individual earnings guidance driven by special dividends from consolidated subsidiaries. Announcement also includes recognition of special losses.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8984,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-32737","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 Revision of Full-Year Individual Earnings Guidance and Recognition of Special Losses for Our Consolidated Subsidiaries - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-9948\/ir\/9948-20260302-01_wp_earnings_guidance\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-9948\/ir\/9948-20260302-01_wp_earnings_guidance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-9948\/ir\/9948-20260302-01_wp_earnings_guidance\/\",\"name\":\"Notice Regarding Revision of Full-Year Individual Earnings Guidance and Recognition of Special Losses for Our Consolidated Subsidiaries - 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