{"id":43459,"date":"2026-04-28T15:18:20","date_gmt":"2026-04-28T06:18:20","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5541-20260428-01_wp_earnings_guidance\/"},"modified":"2026-04-28T15:18:20","modified_gmt":"2026-04-28T06:18:20","slug":"5541-20260428-01_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5541\/ir\/5541-20260428-01_wp_earnings_guidance\/","title":{"rendered":"Notice Regarding Recording of Cost of Sales (Reversal of Write-down on Inventory), Recognition of Non-operating Income (Equity-method Investment Gains), and Revision of Earnings Guidance"},"content":{"rendered":"<p>Revised the consolidated earnings guidance for the full fiscal year ending March 2026. Net sales of 9,414 million yen (up 3.0% from previous forecast), operating loss of 4,971 million yen, ordinary income of 3,323 million yen, and net income attributable to owners of parent of 2,610 million yen, all revised upward.<\/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":"5541","jir_company_name":"Taiheiyo Metal Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-04-28","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/04\/5541-20260428-01.pdf","jir_short_summary":"Revised the consolidated earnings guidance for the full fiscal year ending March 2026. Net sales of 9,414 million yen (up 3.0% from previous forecast), operating loss of 4,971 million yen, ordinary income of 3,323 million yen, and net income attributable to owners of parent of 2,610 million yen, all revised upward.","jir_summary":"### Details of the Revised Earnings Guidance\nRevised the consolidated earnings guidance for the full fiscal year ending March 2026. Recorded a reversal of 2,275 million yen of write-downs on inventory in cost of sales, and recognized equity-method investment gains of 7,875 million yen as non-operating income. As a result of these factors, net sales were revised upward to 9,414 million yen (up 276 million yen from the previous forecast), operating loss improved to 4,971 million yen, ordinary income reached 3,323 million yen, and net income attributable to owners of parent was significantly revised upward to 2,610 million yen.\n\n### Background of the Revision and Future Outlook\nAmid heightened global uncertainties such as the stagnation of China\u2019s real estate market, U.S. tariff measures, the situation in Ukraine, and escalating tensions in the Middle East, the Company continues its policy of limiting production volumes of ferronickel products to reduce inventory levels and improve profitability. Although prices for nickel ore and raw fuel remain high, the reversal of inventory write-downs and increased equity-method investment gains have supported earnings. Following the medium- to long-term strategy 'PAMCOvision2031,' Taiheiyo Metal continues to respond under challenging conditions and has revised its earnings guidance.","jir_financial_highlights":"Net Sales: 9,414 million yen (Up 3.0% from previous forecast)\nOperating Income: Loss of 4,971 million yen (Improved by 1,535 million yen from previous forecast)\nOrdinary Income: 3,323 million yen (Up 3,124 million yen from previous forecast)\nNet Income Attributable to Owners of Parent: 2,610 million yen (Up 2,791 million yen from previous forecast)\nNet Income Per Share: 146.04 yen (Previous forecast was loss of 10.41 yen)","jir_category":"","jir_hashtags":"#TaiheiyoMetalCorporation, #EarningsGuidanceRevision, #JapaneseStocks","jir_key_figures":"Net Sales: 9,414 million yen (Up 3.0% from previous forecast)\nOperating Income: Loss of 4,971 million yen (Improved from previous forecast)\nNet Income Attributable to Owners of Parent: 2,610 million yen (Turned positive from previous forecast)","jir_meta_title":"\u3010Taiheiyo Metal\u3011Upward Revision of Earnings Guidance for FY March 2026\uff5cNet Income Turns Positive at 2,610 Million Yen","jir_meta_description":"Taiheiyo Metal Corporation has revised its consolidated earnings guidance for the full fiscal year ending March 2026. Net sales revised to 9,414 million yen, operating loss narrowed, and net income revised upward to a positive 2,610 million yen.","jir_og_title":"\u3010Taiheiyo Metal\u3011Upward Revision of Earnings Guidance for FY March 2026\uff5cNet Income at 2,610 Million Yen","jir_og_description":"Taiheiyo Metal revised its consolidated earnings guidance for the fiscal year ending March 2026, projecting net income of 2,610 million yen turning positive.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17396,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-43459","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 Cost of Sales (Reversal of Write-down on Inventory), Recognition of Non-operating Income (Equity-method Investment Gains), and Revision of Earnings Guidance - 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-5541\/ir\/5541-20260428-01_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-5541\/ir\/5541-20260428-01_wp_earnings_guidance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-5541\/ir\/5541-20260428-01_wp_earnings_guidance\/\",\"name\":\"Notice Regarding Recording of Cost of Sales (Reversal of Write-down on Inventory), Recognition of Non-operating Income (Equity-method Investment Gains), and Revision of Earnings Guidance - Japan IR\",\"isPartOf\":{\"@id\":\"https:\/\/japanir.jp\/en\/#website\"},\"datePublished\":\"2026-04-28T06:18:20+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-5541\/ir\/5541-20260428-01_wp_earnings_guidance\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/japanir.jp\/en\/company\/company-5541\/ir\/5541-20260428-01_wp_earnings_guidance\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-5541\/ir\/5541-20260428-01_wp_earnings_guidance\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/japanir.jp\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Notice Regarding Recording of Cost of Sales (Reversal of Write-down on Inventory), Recognition of Non-operating Income (Equity-method Investment Gains), and Revision of Earnings Guidance\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/japanir.jp\/en\/#website\",\"url\":\"https:\/\/japanir.jp\/en\/\",\"name\":\"Japan IR\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/japanir.jp\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Notice Regarding Recording of Cost of Sales (Reversal of Write-down on Inventory), Recognition of Non-operating Income (Equity-method Investment Gains), and Revision of Earnings Guidance - 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