{"id":36130,"date":"2026-03-24T16:36:11","date_gmt":"2026-03-24T07:36:11","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2109-20260324-02_wp_earnings_guidance\/"},"modified":"2026-03-24T16:36:11","modified_gmt":"2026-03-24T07:36:11","slug":"2109-20260324-02_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2109\/ir\/2109-20260324-02_wp_earnings_guidance\/","title":{"rendered":"Notice Regarding Expected Recording of Impairment Loss (Consolidated) and Valuation Loss on Investments in Affiliates (Individual) and Revision of Full-Year Consolidated Earnings Forecast for the Fiscal Year Ending March 2026"},"content":{"rendered":"<p>An impairment loss of 6 billion yen and a valuation loss on investments in affiliates of 8.2 billion yen are expected to be recorded. Consequently, the net income attributable to owners of parent for the fiscal year ending March 2026 is downwardly revised by 49.4% from 7.7 billion yen to 3.9 billion 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":"2109","jir_company_name":"DM Mitsuito Sugar Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-03-24","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/2109-20260324-02.pdf","jir_short_summary":"An impairment loss of 6 billion yen and a valuation loss on investments in affiliates of 8.2 billion yen are expected to be recorded. Consequently, the net income attributable to owners of parent for the fiscal year ending March 2026 is downwardly revised by 49.4% from 7.7 billion yen to 3.9 billion yen.","jir_summary":"### Expected Recording of Impairment Loss and Valuation Loss on Investments in Affiliates\nDM Mitsuito Sugar Co., Ltd. re-evaluated the recoverability of tangible fixed assets, goodwill, and intangible fixed assets of its consolidated subsidiary SIS\u201988 Pte Ltd and its subsidiaries, considering changes in the business environment, resulting in an expected special loss of 6 billion yen as an impairment loss. Additionally, due to a significant decline in the fair value of SIS\u201988 Pte Ltd\u2019s shares, an expected special loss of 8.2 billion yen is recorded as a valuation loss on investments in affiliates in the individual financial statements. Note that this valuation loss on investments in affiliates is eliminated in the consolidated accounting and thereby has no impact on consolidated results.\n\n### Revision of Full-Year Consolidated Earnings Forecast for the Fiscal Year Ending March 2026\nBased on these recorded special losses, the net income attributable to owners of parent in the full-year consolidated earnings forecast for the fiscal year ending March 2026, which was announced on May 15, 2025, has been downwardly revised from 7.7 billion yen to 3.9 billion yen, a 49.4% decrease. There are no changes to the forecast for net sales, operating income, or ordinary income. The annual dividend forecast also remains unchanged. It is also stated that future performance may differ from forecasts due to various factors.","jir_financial_highlights":"Impairment Loss (Consolidated): 6,000 million yen (Newly expected to be recorded)\nValuation Loss on Investments in Affiliates (Individual): 8,200 million yen (Newly expected to be recorded)\nNet Sales (Forecast for Fiscal Year Ending March 2026): 200,000 million yen (No change)\nOperating Income (Forecast for Fiscal Year Ending March 2026): 12,300 million yen (No change)\nOrdinary Income (Forecast for Fiscal Year Ending March 2026): 11,800 million yen (No change)\nNet Income Attributable to Owners of Parent (Forecast for Fiscal Year Ending March 2026): 3,900 million yen (Down 49.4% from previous forecast of 7,700 million yen)\nNet Income Per Share (Forecast for Fiscal Year Ending March 2026): 124.59 yen (Decrease from previous forecast of 246.17 yen)","jir_category":"","jir_hashtags":"#DMMitsuitoSugar, #EarningsForecastRevision, #JapaneseStocks","jir_key_figures":"Impairment Loss (Consolidated): 6,000 million yen (expected to be recorded as a special loss)\nValuation Loss on Investments in Affiliates (Individual): 8,200 million yen (expected to be recorded as a special loss)\nNet Income Attributable to Owners of Parent (Forecast for Fiscal Year Ending March 2026): 3,900 million yen (down 49.4% from previous forecast of 7,700 million yen)","jir_meta_title":"DM Mitsuito Sugar Revises Down Net Income by 49.4% to Record 6 Billion Yen Impairment Loss for Fiscal Year March 2026","jir_meta_description":"DM Mitsuito Sugar Co., Ltd. expects to record impairment loss of 6 billion yen and valuation loss on investments in affiliates of 8.2 billion yen for the fiscal year ending March 2026, leading to a downward revision of net income forecast from 7.7 billion yen to 3.9 billion yen.","jir_og_title":"DM Mitsuito Sugar Significantly Revises Down Net Income Forecast Following Impairment Loss Recording","jir_og_description":"Net income forecast for fiscal year ending March 2026 revised down 49.4% to 3.9 billion yen. Announces recording of 6 billion yen impairment loss.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9594,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-36130","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 Expected Recording of Impairment Loss (Consolidated) and Valuation Loss on Investments in Affiliates (Individual) and Revision of Full-Year Consolidated Earnings Forecast for the Fiscal Year Ending March 2026 - 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-2109\/ir\/2109-20260324-02_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-2109\/ir\/2109-20260324-02_wp_earnings_guidance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2109\/ir\/2109-20260324-02_wp_earnings_guidance\/\",\"name\":\"Notice Regarding Expected Recording of Impairment Loss (Consolidated) and Valuation Loss on Investments in Affiliates (Individual) and Revision of Full-Year Consolidated Earnings Forecast for the Fiscal Year Ending March 2026 - 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