ACSL Ltd. provided consolidated earnings guidance for the year ending December 31, 2022. For the year, the company expects net sales of JPY 2,500 million, operating loss of JPY 650 million to JPY 350 million, net loss attributable to owners of parent of JPY 650 million to JPY 350 million or JPY 52.77 to JPY 28.41 per basic share.