The liquor, chemical and food group, Kyowa Hakko Kogyo Co, has cut its earnings forecast for the year to the end of March, attributing the slower performance to weaker sales and additional restructuring costs.   The company now forecasts a group net profit of Y5.5 billion for the year, compared with its November estimate of Y8 billion. Kyowa Hakko Kogyo also said it is forecasting a group operating profit of Y21 billion on revenue of Y381 billion, against its previous prediction of operating profit of Y23 billion on sales of Y387 billion.