Oct 15 (Reuters) -
              And Factory, Inc.     
              PARENT- ONLY EARNINGS ESTIMATES
  (in billions of yen unless specified)                    
                 Full Year to      Full Year to 
               Aug 31, 2020      Aug 31, 2020   
                  LATEST           PREVIOUS     
                 FORECAST          FORECAST     
  Sales            2.95              2.86       
  Operating    loss 202 mln      loss 248 mln   
  Recurring    loss 259 mln      loss 300 mln   
  Net          loss 362 mln      loss 220 mln   
  EPS         loss 37.01 yen          NIL       
 
  NOTE - And Factory, Inc..    
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