Restaurant operator Unisia Holdings (3547) said net profit attributable to owners of the parent fell 38.8% to ¥517 million in the nine months through Aug. 31, 2026, even as sales rose 75.0% to ¥27.36 billion.

Shinwa Wise Holdings (2437), a Japanese art auction group, posted a first-quarter net loss attributable to owners of the parent of ¥186 million on revenue of ¥188 million, down 9.0% from a year earlier, and said it will absorb wholly owned subsidiary Shinwa Auction on Dec. 1, 2026.

Rex Advisers (602A), a staffing company listed on Tokyo Pro Market, said its board on Oct. 15 approved the absorption of wholly owned subsidiary Yume Catalyst LLC, with the merger scheduled to take effect on Dec. 1, 2026, subject to approval at an extraordinary shareholders' meeting on Nov. 26.

Iore Inc. (2334) said on Oct. 15 it will make AI data center developer WOODMAN a wholly owned subsidiary through a share exchange, allotting 5,727.38 Iore shares for each WOODMAN share and issuing 3,436,428 new shares, or 7.97% of its issued stock.

Photosynth Inc. (4379), maker of the Akerun access-control system, said Oct. 15 it will acquire all shares of fitness operators GOODLIFE and GDS for ¥560 million and merge the two on Dec. 1, 2026.

Kamgras 1 decided on Oct. 14, 2026, to raise its tender offer price for Kakaku.com, Inc. (2371) to ¥3,682 per share from ¥3,681 and extend the offer period to Oct. 28, bringing the total to 115 business days.

Tokyo-listed restaurant operator SLD Inc. (3223) on Oct. 15 cut its forecast for the fiscal year ending February 2027 to a net loss of ¥52 million from a previously projected net profit of ¥135 million, and lowered its operating profit outlook 79.7% to ¥37 million from ¥182 million.

Nisso Group (3440) said operating profit for the year ended August 2026 fell 55.1% to ¥620 million, though it came in 106.9% above the forecast it issued on July 15.

Kawakami Toryo Co., Ltd. (4616) on Oct. 15 raised its consolidated net profit forecast for the fiscal year ending November 2026 by 172.0% to ¥495 million from ¥182 million, and lifted its year-end dividend forecast to ¥150 per share from ¥45.

Kurogane Kosakusho (7997) cut its sales forecast for the year ending November 2026 by 9.9% to ¥6.71 billion and now expects an operating loss of ¥180 million instead of a ¥70 million profit, while raising its net profit forecast to ¥120 million from ¥90 million on an expected gain of about ¥202 million from selling shareholdings.

Oxide Corporation (6521), a maker of optical single crystals and lasers listed on the Tokyo Stock Exchange's Growth market, on Oct. 15 raised its consolidated net profit forecast for the year ending February 2027 to ¥1,328 million from ¥597 million, an increase of 122.44%.

CaSy Inc. (9215), which operates a housekeeping services matching platform, on Oct. 15 raised its consolidated forecasts for the year ending Nov. 30, 2026, now projecting a net loss attributable to owners of the parent of ¥51 million, narrower than the ¥139 million loss it previously expected.

United & Collective Co., Ltd. (3557) on Oct. 15 lowered its forecast for the fiscal year ending Feb. 28, 2027, and now expects a net loss of ¥131 million instead of the ¥2 million profit it had projected, citing weaker sales and higher costs.

Daisue Construction (1814) raised its consolidated net profit forecast for the year ending March 2027 by 24.6% to ¥4.81 billion, lifted its annual dividend forecast to ¥234 per share from ¥186, and announced a buyback of up to 176,000 shares via ToSTNeT-3.

Interlife Holdings (1418) on Oct. 15 raised its net profit forecast for the fiscal year ending February 2027 by 37.5% to ¥1.1 billion and lifted its annual dividend to ¥36 a share from a previously forecast ¥30, including a ¥6 special dividend.

MIT Holdings Co., Ltd. (4016) cut its consolidated net profit forecast for the fiscal year ending November 2026 by 35.8% to ¥110 million from ¥172 million, and lowered its sales forecast to ¥4.956 billion from ¥5.7 billion.

Asmarq Co., Ltd. (4197), a Tokyo-listed market research company, on Oct. 15 cut its net profit forecast for the year ending November 2026 by 75.0% to ¥35 million from ¥140 million, and lowered its operating profit forecast to ¥70 million from ¥200 million.

Muromachi Chemical (4885) on Oct. 15 raised its net profit forecast for the first half of the fiscal year ending May 2027 by 77.8% to ¥160 million from ¥90 million, and lifted its operating profit forecast to ¥250 million from ¥150 million, while leaving its full-year guidance unchanged.

MORESCO (5018) on Oct. 15, 2026 raised its consolidated net profit forecast for the fiscal year ending February 2027 by 80.6% to ¥2.8 billion from ¥1.55 billion, and lifted its year-end dividend forecast by ¥40 to ¥70 a share, bringing the annual payout to ¥95 from ¥55.

Yamahachi Shoji (614A) posted net profit attributable to owners of the parent of ¥441 million for the year ended Aug. 31, 2026, up 125.7% from a year earlier and 86.9% above its Aug. 19 forecast of ¥236 million.