Feb 8 (Reuters) -
              Arcland Service Holdings Co., Ltd.     
              CONSOLIDATED EARNINGS ESTIMATES
  (in billions of yen unless specified)                    
                 Full Year to      Full Year to 
               Dec 31, 2020      Dec 31, 2020   
                  LATEST           PREVIOUS     
                 FORECAST          FORECAST     
  Sales            38.63             38.00      
  Operating         4.54              4.08      
  Recurring         4.87              4.10      
  Net               2.37              1.80      
  EPS            74.34 yen         56.54 yen    
 
  NOTE - Arcland Service Holdings Co., Ltd..    
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