noun
downward revision of earnings forecast; profit warning
Business term for a company's announcement that its projected earnings or performance will be lower than previously forecast.
同社は業績下方修正を発表し、株価が急落した。
The company announced a downward revision of its earnings forecast, and its stock price plummeted.
下方修正 is a general term for a downward revision of any numerical target or estimate, while 業績下方修正 specifically refers to a downward revision of a company's business performance or earnings forecast.
Compound of 業績 (business performance) + 下方 (downward) + 修正 (revision).