The company recognized a special loss of ¥265 million due to impairment charges in the domestic segment, driven by delayed price pass-through of rising raw material costs and declining profitability in agriculture-related businesses. Additionally, the company recorded a special gain of ¥174 million from the sale of investment securities.
¥265M
›
Summary
The company recognized a special loss of ¥265 million due to impairment charges in the domestic segment, driven by delayed price pass-through of rising raw material costs and declining profitability in agriculture-related businesses. Additionally, the company recorded a special gain of ¥174 million from the sale of investment securities.
The company recognized impairment losses on software assets related to its 'BRIDGE AD' retail media platform due to delayed service launch and revenue realization, as well as goodwill impairment on subsidiary Smart Mobile Communications (SMC) due to declining MVNE/MVNO service users. Total impairment charges amounted to 193 million yen (80 million yen software impairment and 113 million yen goodwill impairment).
¥193M
›
Summary
The company recognized impairment losses on software assets related to its 'BRIDGE AD' retail media platform due to delayed service launch and revenue realization, as well as goodwill impairment on subsidiary Smart Mobile Communications (SMC) due to declining MVNE/MVNO service users. Total impairment charges amounted to 193 million yen (80 million yen software impairment and 113 million yen goodwill impairment).
Counterparty: Smart Mobile Communications Co., Ltd. (子会社)
The company recorded an investment loss on an equity method affiliate and wrote down the value of related company shares due to recoverability concerns. In consolidated financial statements, the company recognized an equity method investment loss of ¥234.7 million, while in individual financial statements it recorded a loan loss provision of ¥130.3 million and a related company stock valuation loss of ¥74.4 million for the fiscal year ending December 2025.
¥235M
›
Summary
The company recorded an investment loss on an equity method affiliate and wrote down the value of related company shares due to recoverability concerns. In consolidated financial statements, the company recognized an equity method investment loss of ¥234.7 million, while in individual financial statements it recorded a loan loss provision of ¥130.3 million and a related company stock valuation loss of ¥74.4 million for the fiscal year ending December 2025.
The company reported material non-operating expenses and special losses totaling approximately 267-289 million yen for Q4 fiscal year ending December 2025, primarily driven by impairment losses on fixed assets (42-34 million yen), subsidiary business exit losses, cryptocurrency evaluation losses, and provisions for subsidiary losses. These charges significantly impact the consolidated and individual financial statements as disclosed in the extraordinary report filed on February 13, 2026.
¥267M
›
Summary
The company reported material non-operating expenses and special losses totaling approximately 267-289 million yen for Q4 fiscal year ending December 2025, primarily driven by impairment losses on fixed assets (42-34 million yen), subsidiary business exit losses, cryptocurrency evaluation losses, and provisions for subsidiary losses. These charges significantly impact the consolidated and individual financial statements as disclosed in the extraordinary report filed on February 13, 2026.
Counterparty: Related subsidiaries and group companies
The company recognized foreign exchange gains of 181.5 million yen in consolidated earnings and 175.6 million yen in individual earnings for Q3 FY2026 due to revaluation of assets and liabilities held by the company and its overseas subsidiaries following foreign exchange rate fluctuations.
¥182M
›
Summary
The company recognized foreign exchange gains of 181.5 million yen in consolidated earnings and 175.6 million yen in individual earnings for Q3 FY2026 due to revaluation of assets and liabilities held by the company and its overseas subsidiaries following foreign exchange rate fluctuations.
The company recognized an impairment loss of 155,250 thousand yen on fixed assets held in its portfolio during the fourth quarter of fiscal year ending December 2025. The impairment was determined based on recoverability assessment following the company's accounting standards for fixed asset impairments, taking into account future business performance outlook.
¥155M
›
Summary
The company recognized an impairment loss of 155,250 thousand yen on fixed assets held in its portfolio during the fourth quarter of fiscal year ending December 2025. The impairment was determined based on recoverability assessment following the company's accounting standards for fixed asset impairments, taking into account future business performance outlook.
The company recorded total impairment losses of 313 million yen in Q4 FY2025, comprising 55 million yen in tangible asset impairment losses across business segments and 258 million yen in goodwill impairment related to an overseas food service subsidiary due to unmet business plan targets. These material losses significantly impact the group's consolidated financial results and are being reported as extraordinary losses.
¥313M
›
Summary
The company recorded total impairment losses of 313 million yen in Q4 FY2025, comprising 55 million yen in tangible asset impairment losses across business segments and 258 million yen in goodwill impairment related to an overseas food service subsidiary due to unmet business plan targets. These material losses significantly impact the group's consolidated financial results and are being reported as extraordinary losses.
The company recorded impairment losses on goodwill (¥890 million) and software (¥676 million) related to subsidiary Effyis Inc., following IFRS-based impairment testing. The fair value of these assets fell below their book value due to changes in the business environment, and the losses were recognized in the consolidated financial results for the fiscal year ended December 2025.
¥1.6bn
›
Summary
The company recorded impairment losses on goodwill (¥890 million) and software (¥676 million) related to subsidiary Effyis Inc., following IFRS-based impairment testing. The fair value of these assets fell below their book value due to changes in the business environment, and the losses were recognized in the consolidated financial results for the fiscal year ended December 2025.
The company has recognized a special loss due to decreased profitability of fixed assets. This resulted in an impairment loss of 60,344 thousand yen and an addition to the provision for guarantee losses of 4,564 thousand yen, totaling approximately 64,908 thousand yen in charges against earnings.
¥64908
›
Summary
The company has recognized a special loss due to decreased profitability of fixed assets. This resulted in an impairment loss of 60,344 thousand yen and an addition to the provision for guarantee losses of 4,564 thousand yen, totaling approximately 64,908 thousand yen in charges against earnings.
The company recognized a material impairment loss of 411 million yen on shares of its consolidated subsidiary ASCe due to a significant decline in their fair value. The impairment was recorded as an extraordinary loss in the third quarter of fiscal year ending March 2026, though it will be eliminated in consolidation with no impact on consolidated earnings.
¥411M
›
Summary
The company recognized a material impairment loss of 411 million yen on shares of its consolidated subsidiary ASCe due to a significant decline in their fair value. The impairment was recorded as an extraordinary loss in the third quarter of fiscal year ending March 2026, though it will be eliminated in consolidation with no impact on consolidated earnings.
The company recorded a derivative valuation loss of 27 million yen in the third quarter of fiscal year ending March 2026, resulting from a self-stock price forward contract transaction. This non-operating expense materially affects the company group's financial position, operating results, and cash flow situation.
¥27M
›
Summary
The company recorded a derivative valuation loss of 27 million yen in the third quarter of fiscal year ending March 2026, resulting from a self-stock price forward contract transaction. This non-operating expense materially affects the company group's financial position, operating results, and cash flow situation.
The company recorded an impairment loss on fixed assets as an extraordinary loss in the third quarter of the 72nd fiscal period. The impairment loss of 7,657 thousand yen was recognized following a Board of Directors resolution on February 13, 2026, due to a significant impact on the company's financial position and operating results.
¥8M
›
Summary
The company recorded an impairment loss on fixed assets as an extraordinary loss in the third quarter of the 72nd fiscal period. The impairment loss of 7,657 thousand yen was recognized following a Board of Directors resolution on February 13, 2026, due to a significant impact on the company's financial position and operating results.
The company reported significant impairment losses totaling 310.12 billion yen on goodwill in the EMEA and Americas regional segments for Q4 FY2025 (IFRS), reflecting economic headwinds and future risks in overseas operations. Additionally, the company recorded 118.55 billion yen in equity valuation losses and 171.86 billion yen in loan loss provisions for subsidiary Dentsu International Limited due to impaired recoverability of subsidiary investments and related party loans.
¥490530
›
Summary
The company reported significant impairment losses totaling 310.12 billion yen on goodwill in the EMEA and Americas regional segments for Q4 FY2025 (IFRS), reflecting economic headwinds and future risks in overseas operations. Additionally, the company recorded 118.55 billion yen in equity valuation losses and 171.86 billion yen in loan loss provisions for subsidiary Dentsu International Limited due to impaired recoverability of subsidiary investments and related party loans.
The company recorded an equity method investment loss of 47,692 thousand yen from its equity method affiliates Digital Asset Markets Co., Ltd. and AndGo Co., Ltd. in the first quarter of fiscal year 2026. Additionally, the company recognized a gain on equity interest change of 230,114 thousand yen resulting from Digital Asset Markets' capital increase.
¥182422
›
Summary
The company recorded an equity method investment loss of 47,692 thousand yen from its equity method affiliates Digital Asset Markets Co., Ltd. and AndGo Co., Ltd. in the first quarter of fiscal year 2026. Additionally, the company recognized a gain on equity interest change of 230,114 thousand yen resulting from Digital Asset Markets' capital increase.
The company recognized a deferred tax asset of approximately 1.497 billion yen in individual financial statements for the fiscal year ended December 2025, and recorded an impairment loss of 186 million yen in consolidated statements related to certain fixed assets in the bridal business segment due to identified impairment indicators.
¥1684
›
Summary
The company recognized a deferred tax asset of approximately 1.497 billion yen in individual financial statements for the fiscal year ended December 2025, and recorded an impairment loss of 186 million yen in consolidated statements related to certain fixed assets in the bridal business segment due to identified impairment indicators.
GMO Internet Group has recognized impairment losses on goodwill and fixed assets of three subsidiaries (GMO-Z.com Mongolia LLC, GMO-Z.com Cryptonomics (Thailand) Co., Ltd., and GMO-Z.com Philippines, Inc.) totaling 242 million yen in consolidated results for fiscal year ending December 2025. The impairment resulted from a reassessment of business positioning and roles as part of portfolio restructuring, with more conservative assumptions applied to future outlooks.
¥242M
›
Summary
GMO Internet Group has recognized impairment losses on goodwill and fixed assets of three subsidiaries (GMO-Z.com Mongolia LLC, GMO-Z.com Cryptonomics (Thailand) Co., Ltd., and GMO-Z.com Philippines, Inc.) totaling 242 million yen in consolidated results for fiscal year ending December 2025. The impairment resulted from a reassessment of business positioning and roles as part of portfolio restructuring, with more conservative assumptions applied to future outlooks.
The company recorded impairment losses on fixed assets of subsidiary Treeful Co., Ltd. due to declining operational capacity and uncertain capital recovery prospects. Additionally, the parent company recorded evaluation losses on affiliate company stocks and provisions for potential losses from affiliate business operations totaling 270,627 thousand yen on an individual basis.
¥438017
›
Summary
The company recorded impairment losses on fixed assets of subsidiary Treeful Co., Ltd. due to declining operational capacity and uncertain capital recovery prospects. Additionally, the parent company recorded evaluation losses on affiliate company stocks and provisions for potential losses from affiliate business operations totaling 270,627 thousand yen on an individual basis.
The company recognized foreign exchange gains of ¥327.095 billion and German government R&D subsidies of ¥9.89 billion as non-operating revenue in Q3 FY2025, resulting from currency fluctuations in GBP/EUR/USD and research development activities. These material gains significantly impact the consolidated financial results for the third quarter ended March 2025.
¥10M
›
Summary
The company recognized foreign exchange gains of ¥327.095 billion and German government R&D subsidies of ¥9.89 billion as non-operating revenue in Q3 FY2025, resulting from currency fluctuations in GBP/EUR/USD and research development activities. These material gains significantly impact the consolidated financial results for the third quarter ended March 2025.
Counterparty: German Government (Research Development Subsidy Provider)
The company recognized a significant impairment loss of 31.3 billion yen on goodwill and other intangible assets related to Rovio Entertainment Ltd, acquired in September 2023. The impairment was triggered by deteriorating business performance and changing market conditions in the global mobile game sector, which prevented Rovio from achieving initially projected financial targets.
¥31.3bn
›
Summary
The company recognized a significant impairment loss of 31.3 billion yen on goodwill and other intangible assets related to Rovio Entertainment Ltd, acquired in September 2023. The impairment was triggered by deteriorating business performance and changing market conditions in the global mobile game sector, which prevented Rovio from achieving initially projected financial targets.
The company conducted a fair value revaluation of its business-use cryptocurrency assets held as of December 31, 2025, resulting in a decrease in reported sales. This revaluation for the third quarter cumulative period of fiscal year ending March 2026 resulted in a revenue reduction of 1,017 million yen on both consolidated and non-consolidated bases.
¥1.0bn
›
Summary
The company conducted a fair value revaluation of its business-use cryptocurrency assets held as of December 31, 2025, resulting in a decrease in reported sales. This revaluation for the third quarter cumulative period of fiscal year ending March 2026 resulted in a revenue reduction of 1,017 million yen on both consolidated and non-consolidated bases.
The company recorded an impairment loss of 849 million yen on shares of its subsidiary Mercury Inc., which operates the cryptocurrency exchange CoinTrade. The impairment was necessitated by the subsidiary's net loss in the current period, resulting in a decline in its net asset value. The loss is recorded as a special loss in individual financial statements but will be eliminated in consolidated results.
¥849M
›
Summary
The company recorded an impairment loss of 849 million yen on shares of its subsidiary Mercury Inc., which operates the cryptocurrency exchange CoinTrade. The impairment was necessitated by the subsidiary's net loss in the current period, resulting in a decline in its net asset value. The loss is recorded as a special loss in individual financial statements but will be eliminated in consolidated results.
The company recognized a significant impairment loss of 229.1 billion yen on fixed assets as of December 2025, following a comprehensive review of future cash flow projections based on current business conditions and market outlook. Additionally, the company recorded affiliate company stock evaluation losses of 144.2 billion yen and doubtful debt allowance provisions of 21.1 billion yen in individual financial statements, though these are eliminated in consolidated results.
¥229.1bn
›
Summary
The company recognized a significant impairment loss of 229.1 billion yen on fixed assets as of December 2025, following a comprehensive review of future cash flow projections based on current business conditions and market outlook. Additionally, the company recorded affiliate company stock evaluation losses of 144.2 billion yen and doubtful debt allowance provisions of 21.1 billion yen in individual financial statements, though these are eliminated in consolidated results.
The company recorded impairment losses on fixed assets of Drum Workshop, Inc. (acquired in October 2022) totaling 3,860 million yen in Q4 FY2025, primarily due to unfavorable US tariff policies and delayed synergy creation. Additionally, the company wrote off deferred tax assets of 1,803 million yen and recorded an equity valuation loss of 7,148 million yen on DW shares in individual financial statements.
¥3860
›
Summary
The company recorded impairment losses on fixed assets of Drum Workshop, Inc. (acquired in October 2022) totaling 3,860 million yen in Q4 FY2025, primarily due to unfavorable US tariff policies and delayed synergy creation. Additionally, the company wrote off deferred tax assets of 1,803 million yen and recorded an equity valuation loss of 7,148 million yen on DW shares in individual financial statements.
Toyo Tire's subsidiary Toyo Tire Serbia d.o.o. recognized impairment losses on fixed assets following a review of future plans based on current business conditions. Additionally, the company recorded an equity investment valuation loss of 13,437 million yen for Toyo Tire Holdings of Europe GmbH due to significant decline in its fair value, which is recognized as an extraordinary loss in individual financial statements for the fiscal year ended December 2025.
¥13.4bn
›
Summary
Toyo Tire's subsidiary Toyo Tire Serbia d.o.o. recognized impairment losses on fixed assets following a review of future plans based on current business conditions. Additionally, the company recorded an equity investment valuation loss of 13,437 million yen for Toyo Tire Holdings of Europe GmbH due to significant decline in its fair value, which is recognized as an extraordinary loss in individual financial statements for the fiscal year ended December 2025.
Counterparty: Toyo Tire Serbia d.o.o.; Toyo Tire Holdings of Europe GmbH
On February 12, 2026, the subsidiary House Warranty reversed previously recorded damage compensation reserves due to the execution of a new insurance contract on December 31, 2025, which eliminated future loss risks. This accounting adjustment resulted in special gains of ¥246.7 million offset by ¥66.1 million in insurance cancellation losses from the prior contract. The net effect has minimal impact on cash flows as it involves only accounting adjustments with no new cash outflows or inflows.
¥181M
›
Summary
On February 12, 2026, the subsidiary House Warranty reversed previously recorded damage compensation reserves due to the execution of a new insurance contract on December 31, 2025, which eliminated future loss risks. This accounting adjustment resulted in special gains of ¥246.7 million offset by ¥66.1 million in insurance cancellation losses from the prior contract. The net effect has minimal impact on cash flows as it involves only accounting adjustments with no new cash outflows or inflows.
Counterparty: House Warranty (株式会社ハウスワランティ) - subsidiary company
The company's equity-method accounted associate, Bitcoin Japan Co., Ltd. (formerly Horita Marusei Co., Ltd.), had all dispatched company officers resign at a shareholders meeting on November 11, 2025. As a result, Bitcoin Japan no longer qualifies as an equity-method accounted associated company. The discontinuation resulted in a remeasurement gain of ¥3,140 million on Bitcoin Japan shares, recorded as other income in Q3 FY2026.
¥3.1bn
›
Summary
The company's equity-method accounted associate, Bitcoin Japan Co., Ltd. (formerly Horita Marusei Co., Ltd.), had all dispatched company officers resign at a shareholders meeting on November 11, 2025. As a result, Bitcoin Japan no longer qualifies as an equity-method accounted associated company. The discontinuation resulted in a remeasurement gain of ¥3,140 million on Bitcoin Japan shares, recorded as other income in Q3 FY2026.
The company recognized impairment losses on fixed assets totaling 1,065 million yen (consolidated) and 1,001 million yen (non-consolidated) in Q3 of fiscal year ending March 2026, due to changes in business environment. These impairment losses were recorded as extraordinary losses in the quarterly financial statements.
¥1.1bn
›
Summary
The company recognized impairment losses on fixed assets totaling 1,065 million yen (consolidated) and 1,001 million yen (non-consolidated) in Q3 of fiscal year ending March 2026, due to changes in business environment. These impairment losses were recorded as extraordinary losses in the quarterly financial statements.
The company recognized special losses totaling 123 million yen in Q3 FY2026 related to store renovations, closures, and impairment charges. The losses include impairment losses of 90 million yen from closing 8 stores and deciding to close 9 underperforming stores, plus fixed asset disposal losses and closure provisions.
¥123M
›
Summary
The company recognized special losses totaling 123 million yen in Q3 FY2026 related to store renovations, closures, and impairment charges. The losses include impairment losses of 90 million yen from closing 8 stores and deciding to close 9 underperforming stores, plus fixed asset disposal losses and closure provisions.
The company recorded a 36 million yen special loss from early redemption of convertible bonds issued in April 2021, and an additional 25 million yen loan loss provision for loans to subsidiary Axel Medica Co., Ltd. The loan loss provision is eliminated in consolidated accounting and does not impact consolidated earnings.
¥61M
›
Summary
The company recorded a 36 million yen special loss from early redemption of convertible bonds issued in April 2021, and an additional 25 million yen loan loss provision for loans to subsidiary Axel Medica Co., Ltd. The loan loss provision is eliminated in consolidated accounting and does not impact consolidated earnings.
The company reported multiple material accounting adjustments in Q3 FY2026 (ended February 12, 2026) stemming from the closure of its Mobara factory and changes in business environment. These include recognition of impairment losses on fixed assets, investment securities valuation losses, offset partially by gains on raw material sales, special gains from customer deposit reversals, and reversal of restructuring costs.
¥1708
›
Summary
The company reported multiple material accounting adjustments in Q3 FY2026 (ended February 12, 2026) stemming from the closure of its Mobara factory and changes in business environment. These include recognition of impairment losses on fixed assets, investment securities valuation losses, offset partially by gains on raw material sales, special gains from customer deposit reversals, and reversal of restructuring costs.
The company recorded an impairment loss of ¥63,896 thousand on minimum guarantee fees paid to the developer of 'Forget the Eve' (忘却前夜) game. The write-down was necessary as actual sales performance fell significantly below initial projections, making it unlikely that the minimum guarantee fees will be fully consumed.
¥64M
›
Summary
The company recorded an impairment loss of ¥63,896 thousand on minimum guarantee fees paid to the developer of 'Forget the Eve' (忘却前夜) game. The write-down was necessary as actual sales performance fell significantly below initial projections, making it unlikely that the minimum guarantee fees will be fully consumed.
Counterparty: Developer of '忘却前夜' (Forget the Eve)
The company announced accounting adjustments for the fiscal year ending December 2025, including a reversal of debt guarantee loss provision of ¥291 million and recognition of deferred tax assets totaling ¥368 million in consolidated results and ¥414 million in individual results. These adjustments were made based on careful review of future business outlook and recoverability of deferred tax assets.
¥659
›
Summary
The company announced accounting adjustments for the fiscal year ending December 2025, including a reversal of debt guarantee loss provision of ¥291 million and recognition of deferred tax assets totaling ¥368 million in consolidated results and ¥414 million in individual results. These adjustments were made based on careful review of future business outlook and recoverability of deferred tax assets.
The company announced an impairment loss on equity investments in a related company (Carriot Co., Ltd.) due to delays in acquiring major contracts and variance from projected performance. The company expects to record a maximum impairment loss of 102 million yen as a special loss in Q4 of fiscal year ended March 2026.
¥102M
›
Summary
The company announced an impairment loss on equity investments in a related company (Carriot Co., Ltd.) due to delays in acquiring major contracts and variance from projected performance. The company expects to record a maximum impairment loss of 102 million yen as a special loss in Q4 of fiscal year ended March 2026.
The company recognized a 222 million yen impairment loss on certain fixed assets (commercial facilities) held for its rental business operations, following careful review under the accounting standards for asset impairment. This impairment charge will be recorded as an extraordinary loss in the consolidated and individual financial statements for the fiscal year ended December 2025.
¥222M
›
Summary
The company recognized a 222 million yen impairment loss on certain fixed assets (commercial facilities) held for its rental business operations, following careful review under the accounting standards for asset impairment. This impairment charge will be recorded as an extraordinary loss in the consolidated and individual financial statements for the fiscal year ended December 2025.
Shinko Japan Income Stock Fund (3-Month Settlement Type) filed its 81st accounting period report covering October 29, 2025 to January 28, 2026. The fund distributed 70 yen per 10,000 units and reported a period-end NAV of 28,211 yen per 10,000 units with total assets of approximately 80.3 billion yen and a period return of 12.63%.
¥80.3bn
›
Summary
Shinko Japan Income Stock Fund (3-Month Settlement Type) filed its 81st accounting period report covering October 29, 2025 to January 28, 2026. The fund distributed 70 yen per 10,000 units and reported a period-end NAV of 28,211 yen per 10,000 units with total assets of approximately 80.3 billion yen and a period return of 12.63%.
The company is reporting a foreign exchange gain (為替差益) of 1,585 million yen for the third quarter of fiscal year ending March 2026 (October 1 - December 31, 2025), primarily from revaluation of foreign currency loans to consolidated subsidiaries at the quarter-end exchange rate. Combined with 505 million yen recognized in the second quarter, the cumulative foreign exchange gain for the nine-month period (April 1 - December 31, 2025) totals 2,091 million yen.
¥1.6bn
›
Summary
The company is reporting a foreign exchange gain (為替差益) of 1,585 million yen for the third quarter of fiscal year ending March 2026 (October 1 - December 31, 2025), primarily from revaluation of foreign currency loans to consolidated subsidiaries at the quarter-end exchange rate. Combined with 505 million yen recognized in the second quarter, the cumulative foreign exchange gain for the nine-month period (April 1 - December 31, 2025) totals 2,091 million yen.
The company recognized an impairment loss of 2,571 million yen on investment securities held by its group. The valuation loss resulted from a careful review of the investee company's business performance and plans, which showed a significant decline in fair value compared to acquisition cost.
¥2.6bn
›
Summary
The company recognized an impairment loss of 2,571 million yen on investment securities held by its group. The valuation loss resulted from a careful review of the investee company's business performance and plans, which showed a significant decline in fair value compared to acquisition cost.
The company recorded an impairment loss of 8,095 million yen on affiliate shares of an overseas consolidated subsidiary whose fair value has significantly declined. This impairment charge is recorded as an extraordinary loss in the company's individual financial statements for Q3 FY2026, though it will be eliminated in consolidated financial statements.
¥8.1bn
›
Summary
The company recorded an impairment loss of 8,095 million yen on affiliate shares of an overseas consolidated subsidiary whose fair value has significantly declined. This impairment charge is recorded as an extraordinary loss in the company's individual financial statements for Q3 FY2026, though it will be eliminated in consolidated financial statements.
The company recorded a goodwill impairment loss of 4,862 million yen for TOMY International, Inc., its consolidated subsidiary in the United States, during the third quarter of fiscal year ending March 2026. The impairment was triggered by a review of business plans based on current business performance trends.
¥4.9bn
›
Summary
The company recorded a goodwill impairment loss of 4,862 million yen for TOMY International, Inc., its consolidated subsidiary in the United States, during the third quarter of fiscal year ending March 2026. The impairment was triggered by a review of business plans based on current business performance trends.
The company received dividend income of approximately 3,586 million yen from a consolidated subsidiary during the third quarter cumulative period of fiscal year ending March 2026 (April 1, 2025 - December 31, 2025). This dividend will be recorded as non-operating revenue in the individual financial statements but will be eliminated in consolidated financial statements, resulting in no impact on consolidated net income.
¥3.6bn
›
Summary
The company received dividend income of approximately 3,586 million yen from a consolidated subsidiary during the third quarter cumulative period of fiscal year ending March 2026 (April 1, 2025 - December 31, 2025). This dividend will be recorded as non-operating revenue in the individual financial statements but will be eliminated in consolidated financial statements, resulting in no impact on consolidated net income.
The company has recognized an impairment loss on a portion of its investment securities holdings due to significant decline in fair value compared to acquisition cost. A special loss of 794 million yen for investment securities evaluation loss will be recorded in both individual and consolidated financial statements for the fiscal year ending March 2026.
¥794M
›
Summary
The company has recognized an impairment loss on a portion of its investment securities holdings due to significant decline in fair value compared to acquisition cost. A special loss of 794 million yen for investment securities evaluation loss will be recorded in both individual and consolidated financial statements for the fiscal year ending March 2026.
The company recorded an impairment loss of 1,485 million yen on shares of Kintone Corporation, a consolidated subsidiary, due to accumulated losses in the US business operations which is still in the investment phase. Despite the impairment, the company believes in long-term growth potential in the US market and plans to continue investment.
¥1.5bn
›
Summary
The company recorded an impairment loss of 1,485 million yen on shares of Kintone Corporation, a consolidated subsidiary, due to accumulated losses in the US business operations which is still in the investment phase. Despite the impairment, the company believes in long-term growth potential in the US market and plans to continue investment.
The company's consolidated subsidiaries, Guangzhou Sanye Electric Co., Ltd. and Sanye Silin Electric (Wuhan) Co., Ltd., recognized an impairment loss of 5,267 million yen on fixed assets in Q3 FY2026. The impairment was recorded after reviewing the recoverability of fixed assets based on accounting standards for fixed asset impairment, considering the current business environment and future earnings projections.
¥5.3bn
›
Summary
The company's consolidated subsidiaries, Guangzhou Sanye Electric Co., Ltd. and Sanye Silin Electric (Wuhan) Co., Ltd., recognized an impairment loss of 5,267 million yen on fixed assets in Q3 FY2026. The impairment was recorded after reviewing the recoverability of fixed assets based on accounting standards for fixed asset impairment, considering the current business environment and future earnings projections.
Counterparty: Guangzhou Sanye Electric Co., Ltd.; Sanye Silin Electric (Wuhan) Co., Ltd.
The company recognized significant impairment losses totaling ¥25,586 million in consolidated financial results for the fiscal year ending December 2025, affecting asset groups in the Isoprene Chemical business and Styrenic Thermoplastic Elastomer business due to deteriorating business conditions. Additionally, the company recorded related-party stock valuation losses and allowances for doubtful accounts on related-party loans of ¥22,641 million and ¥13,143 million respectively in individual financial statements, which are eliminated in consolidated results.
¥25.6bn
›
Summary
The company recognized significant impairment losses totaling ¥25,586 million in consolidated financial results for the fiscal year ending December 2025, affecting asset groups in the Isoprene Chemical business and Styrenic Thermoplastic Elastomer business due to deteriorating business conditions. Additionally, the company recorded related-party stock valuation losses and allowances for doubtful accounts on related-party loans of ¥22,641 million and ¥13,143 million respectively in individual financial statements, which are eliminated in consolidated results.
This extraordinary report discloses the trust account calculation details for Global Allocation Fund monthly settlement courses for three consecutive periods (October 28, 2025 - January 27, 2026). The report presents performance metrics, distribution amounts, and net asset values for two fund courses: the non-hedged course and the limited currency hedged course.
¥18.3bn
›
Summary
This extraordinary report discloses the trust account calculation details for Global Allocation Fund monthly settlement courses for three consecutive periods (October 28, 2025 - January 27, 2026). The report presents performance metrics, distribution amounts, and net asset values for two fund courses: the non-hedged course and the limited currency hedged course.
The company reported on February 9, 2026, that it has recognized an additional allowance for doubtful accounts of 5.304 billion yen in the third quarter of fiscal year ending March 2026, related to receivables from overseas retail business subsidiaries. The total allowance for doubtful accounts for the nine-month period reached 12.135 billion yen, though this has no impact on consolidated earnings as it is eliminated in consolidation.
¥5.3bn
›
Summary
The company reported on February 9, 2026, that it has recognized an additional allowance for doubtful accounts of 5.304 billion yen in the third quarter of fiscal year ending March 2026, related to receivables from overseas retail business subsidiaries. The total allowance for doubtful accounts for the nine-month period reached 12.135 billion yen, though this has no impact on consolidated earnings as it is eliminated in consolidation.
The company recorded an impairment loss on investment securities held in its portfolio on February 9, 2026. The fair value of certain securities had significantly declined below acquisition cost with no reasonable expectation of recovery, resulting in a special loss of approximately 290.6 million yen recognized in the fiscal year ended December 2025.
¥291M
›
Summary
The company recorded an impairment loss on investment securities held in its portfolio on February 9, 2026. The fair value of certain securities had significantly declined below acquisition cost with no reasonable expectation of recovery, resulting in a special loss of approximately 290.6 million yen recognized in the fiscal year ended December 2025.
The company recognized a fixed asset impairment loss of 905 million yen related to its disaster prevention business segment for the fiscal year ending March 2026. The impairment was recorded after determining that the asset group's future recoverability was impaired due to delays in achieving revenues originally projected in the business plan.
¥905M
›
Summary
The company recognized a fixed asset impairment loss of 905 million yen related to its disaster prevention business segment for the fiscal year ending March 2026. The impairment was recorded after determining that the asset group's future recoverability was impaired due to delays in achieving revenues originally projected in the business plan.
The company plans to restructure its retirement benefit system effective March 1, 2026, transitioning from a combination of lump-sum severance, defined benefit pension, and defined contribution pension plans to a solely defined contribution pension plan. This restructuring is expected to generate a special gain of approximately 13 billion yen in the fiscal year ending March 2026.
¥13.0bn
›
Summary
The company plans to restructure its retirement benefit system effective March 1, 2026, transitioning from a combination of lump-sum severance, defined benefit pension, and defined contribution pension plans to a solely defined contribution pension plan. This restructuring is expected to generate a special gain of approximately 13 billion yen in the fiscal year ending March 2026.
The company acquired additional shares in Suido Kiko Middle East (SKME), an equity method affiliate, on February 5, 2026, resulting in goodwill generation. The company recorded a goodwill impairment loss of ¥755 million in the third quarter of fiscal year ending March 2026. Additionally, the company recognized equity method investment gain of ¥419 million from improved customer collections from SKME.
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Summary
The company acquired additional shares in Suido Kiko Middle East (SKME), an equity method affiliate, on February 5, 2026, resulting in goodwill generation. The company recorded a goodwill impairment loss of ¥755 million in the third quarter of fiscal year ending March 2026. Additionally, the company recognized equity method investment gain of ¥419 million from improved customer collections from SKME.
Counterparty: Suido Kiko Middle East Co., Ltd. (SKME社)