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Linical, Net Income Forecast for the Fiscal Year Loss Widened in Downward Revision, 33% Deficit Against Net Assets, Dividend Revised down by 8 Yen

Wed Mar 18, 2026 5:00 pm JST Revision

2183 Linical Co., Ltd. 【J-GAAP】

Guidance Update Report

Linical Co., Ltd. <2183> [TSE Std] announced a revision to its performance and dividend after the market closed on March 18th (17:00). The consolidated net income/loss forecast for the fiscal year ending March 2026 has been revised downward from an expected loss of 1.70 billion yen to a loss of 2.37 billion yen (compared to a loss of 0.53 billion yen in the previous period), indicating an expansion in the loss margin The deficit amounted to a 32.8% impairment of net assets at the end of the previous fiscal year..

Based on the downwardly revised full-year plan announced by the company, our calculation indicates that the October to March period (second half) consolidated net income/loss has been revised downward from an expected loss of 0.77 billion yen to a loss of 1.45 billion yen (compared to a loss of 0.25 billion yen in the same period of the previous year), indicating an expansion in the loss margin.

Due to a decline in performance, the company has significantly reduced its planned year-end lump-sum dividend for the current fiscal year from the original plan of 16 yen to 8 yen (compared to 16 yen in the previous period).

Kabutan News

Guidance Update

Second Half Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2025 Prev 4,491 -839 -857 -773 -34.2 16 Nov 14, 2025 J-GAAP
Oct - Mar, 2025 New 3,804 -1,627 -1,558 -1,450 -64.2 8 Mar 18, 2026 J-GAAP
Revision Rate -15.3% -93.9% -81.8% -87.6% -87.6%

Full Year Update

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2026 Prev 9,350 -1,350 -1,400 -1,700 -75.3 16 Nov 14, 2025 J-GAAP
Mar, 2026 New 8,663 -2,138 -2,101 -2,377 -105.2 8 Mar 18, 2026 J-GAAP
Revision Rate -7.3% -58.4% -50.1% -39.8% -39.8%

Current Period Guidance

Second Half Results

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Oct - Mar, 2024 5,011 -391 -259 -259 -11.5 16 May 15, 2025 J-GAAP
Oct - Mar, 2025 Guidance 3,804 -1,627 -1,558 -1,450 -64.2 8 Mar 18, 2026 J-GAAP
YoY -24.1% -316.1% -501.5% -459.8% -459.7%

Current Period Guidance

Fiscal Year Revenue Operating Profit Ordinary Profit Net Profit Adj. EPS Adj. Dividend Announce Accounting Standards
Mar, 2024 12,307 725 790 338 15.0 15 May 15, 2024 J-GAAP
Mar, 2025 10,437 -583 -498 -539 -23.9 16 May 15, 2025 J-GAAP
Mar, 2026 Guidance 8,663 -2,138 -2,101 -2,377 -105.2 8 Mar 18, 2026 J-GAAP
YoY -17.0% -266.7% -321.9% -341.0% -340.9%

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