The company reported material impairment losses expected in Q4 FY2026 totaling approximately 272 million yen, comprising approximately 230 million yen from underperformance in its matchmaking business and asset revaluation, plus approximately 42 million yen from planned headquarters relocation. These events materially impact the company's financial position and operating results.
¥272M
›
Summary
The company reported material impairment losses expected in Q4 FY2026 totaling approximately 272 million yen, comprising approximately 230 million yen from underperformance in its matchmaking business and asset revaluation, plus approximately 42 million yen from planned headquarters relocation. These events materially impact the company's financial position and operating results.
The company has recorded a significant business loss allowance of approximately 13.3 billion yen in individual financial statements for the fiscal year ending March 2026 due to substantial losses incurred by a consolidated subsidiary undergoing organizational restructuring. The allowance is an intra-group accounting treatment and does not impact consolidated financial performance.
¥13.3bn
›
Summary
The company has recorded a significant business loss allowance of approximately 13.3 billion yen in individual financial statements for the fiscal year ending March 2026 due to substantial losses incurred by a consolidated subsidiary undergoing organizational restructuring. The allowance is an intra-group accounting treatment and does not impact consolidated financial performance.
Janus US Small Cap Growth Fund (Quarterly Dividend Type) issued its final calculation period report (41st period) covering October 24, 2025 to January 23, 2026. The fund was liquidated with a final net asset value of approximately 1.92 billion yen, final unit count of 1.78 billion units, and a final redemption price of 10,765 yen 47 sen per 10,000 units, with a period return of 10.37%.
¥1.9bn
›
Summary
Janus US Small Cap Growth Fund (Quarterly Dividend Type) issued its final calculation period report (41st period) covering October 24, 2025 to January 23, 2026. The fund was liquidated with a final net asset value of approximately 1.92 billion yen, final unit count of 1.78 billion units, and a final redemption price of 10,765 yen 47 sen per 10,000 units, with a period return of 10.37%.
Counterparty: Janus Henderson Group (fund manager)
The company's Board of Directors resolved on February 5, 2026 to record a special loss for a related company loan loss allowance provision. The allowance of 1,659 million yen was recorded in the individual financial statements for Q3 FY2026 against loans to Chiba Alkcon Manufacturing Co., Ltd., a consolidated subsidiary, due to its deteriorated financial condition. This provision will be eliminated in consolidated financial statements and therefore has no impact on consolidated performance.
¥1.7bn
›
Summary
The company's Board of Directors resolved on February 5, 2026 to record a special loss for a related company loan loss allowance provision. The allowance of 1,659 million yen was recorded in the individual financial statements for Q3 FY2026 against loans to Chiba Alkcon Manufacturing Co., Ltd., a consolidated subsidiary, due to its deteriorated financial condition. This provision will be eliminated in consolidated financial statements and therefore has no impact on consolidated performance.
The company recognized impairment losses on goodwill related to Alm Inc. (アルム) in the Healthcare & Medical business segment following impairment testing under IFRS standards. The consolidated financial statements for Q3 FY2026 include a goodwill impairment loss of 9,614 million yen, with an additional related-party stock valuation loss of 15,673 million yen expected in individual financial statements.
¥9.6bn
›
Summary
The company recognized impairment losses on goodwill related to Alm Inc. (アルム) in the Healthcare & Medical business segment following impairment testing under IFRS standards. The consolidated financial statements for Q3 FY2026 include a goodwill impairment loss of 9,614 million yen, with an additional related-party stock valuation loss of 15,673 million yen expected in individual financial statements.
Nikon recorded a significant impairment loss of 90.627 billion yen on non-financial assets in its Digital Manufacturing (DM) business segment during Q3 FY2026, primarily driven by declining growth prospects and intensified competition in the metal 3D printer market. The impairment includes 60.568 billion yen in goodwill and 26.244 billion yen in identifiable intangible assets from subsidiary Nikon SLM Solutions AG, along with fixed asset impairments across multiple subsidiaries.
¥90.6bn
›
Summary
Nikon recorded a significant impairment loss of 90.627 billion yen on non-financial assets in its Digital Manufacturing (DM) business segment during Q3 FY2026, primarily driven by declining growth prospects and intensified competition in the metal 3D printer market. The impairment includes 60.568 billion yen in goodwill and 26.244 billion yen in identifiable intangible assets from subsidiary Nikon SLM Solutions AG, along with fixed asset impairments across multiple subsidiaries.
Counterparty: Nikon SLM Solutions AG, Nikon AM Synergy Inc., Nikon Advanced Manufacturing Inc.
The company recorded a total impairment loss of 5,416 million yen on equity investments in three subsidiary companies (SIIX HUBEI Co., Ltd., SIIX Hungary Kft., and SIIX EMS Slovakia s.r.o.) due to significant deterioration in their fair values. The impairment was recognized as a special loss in the individual financial statements for the fiscal year ended December 2025, and will be fully eliminated in consolidation procedures.
¥5.4bn
›
Summary
The company recorded a total impairment loss of 5,416 million yen on equity investments in three subsidiary companies (SIIX HUBEI Co., Ltd., SIIX Hungary Kft., and SIIX EMS Slovakia s.r.o.) due to significant deterioration in their fair values. The impairment was recognized as a special loss in the individual financial statements for the fiscal year ended December 2025, and will be fully eliminated in consolidation procedures.
Kobayashi Pharmaceutical has recorded impairment losses totaling 14,645 million yen on its consolidated financial statements for the fiscal year ending December 2025 due to reduced profitability forecasts for two pharmaceutical manufacturing facilities under construction: the Sendai New Factory in Miyagi Prefecture and the Thailand Factory operated by KOBAYASHI Pharmaceutical Manufacturing (Thailand) Co., Ltd. Both projects have experienced delays in quality management systems implementation and production timelines, requiring extended validation periods and increased costs beyond initial projections.
¥14.6bn
›
Summary
Kobayashi Pharmaceutical has recorded impairment losses totaling 14,645 million yen on its consolidated financial statements for the fiscal year ending December 2025 due to reduced profitability forecasts for two pharmaceutical manufacturing facilities under construction: the Sendai New Factory in Miyagi Prefecture and the Thailand Factory operated by KOBAYASHI Pharmaceutical Manufacturing (Thailand) Co., Ltd. Both projects have experienced delays in quality management systems implementation and production timelines, requiring extended validation periods and increased costs beyond initial projections.
The company recognized an impairment loss of 13,361 million yen on its equity investment in Rabigh Refining and Petrochemical Company (an equity method affiliate) due to significant decline in fair value of Class A ordinary shares. The impairment loss is recorded as a special loss in the individual financial statements for the third quarter of fiscal year 2026, but will be eliminated in consolidated financial statements with no impact on consolidated results.
¥13.4bn
›
Summary
The company recognized an impairment loss of 13,361 million yen on its equity investment in Rabigh Refining and Petrochemical Company (an equity method affiliate) due to significant decline in fair value of Class A ordinary shares. The impairment loss is recorded as a special loss in the individual financial statements for the third quarter of fiscal year 2026, but will be eliminated in consolidated financial statements with no impact on consolidated results.
Counterparty: Rabigh Refining and Petrochemical Company
The company recognized an impairment loss of 94 million yen on fixed assets (software, etc.) for the fiscal year ended December 2025. The impairment was recorded based on a careful review of future recoverability in light of recent business performance trends, in accordance with accounting standards for asset impairment.
¥94M
›
Summary
The company recognized an impairment loss of 94 million yen on fixed assets (software, etc.) for the fiscal year ended December 2025. The impairment was recorded based on a careful review of future recoverability in light of recent business performance trends, in accordance with accounting standards for asset impairment.
The company's subsidiary Katsumi Global, LLC is significantly impacted by the Chapter 11 bankruptcy filing of its factoring client First Brands Group, LLC (FBG) in February 2026. FBG is under investigation for suspected fraud including inflated invoices, fictitious receivables, and multiple assignments of the same debt, with founders facing criminal charges. The company is recording an additional allowance for doubtful accounts of 150,458 million yen in Q3 FY2026.
¥150.5bn
›
Summary
The company's subsidiary Katsumi Global, LLC is significantly impacted by the Chapter 11 bankruptcy filing of its factoring client First Brands Group, LLC (FBG) in February 2026. FBG is under investigation for suspected fraud including inflated invoices, fictitious receivables, and multiple assignments of the same debt, with founders facing criminal charges. The company is recording an additional allowance for doubtful accounts of 150,458 million yen in Q3 FY2026.
Counterparty: First Brands Group, LLC (FBG) and its related companies
One Fidelity Blue Chip Growth Stock Fund (bi-monthly settlement type with expected dividend presentation) filed its 12th calculation period report for the period from November 21, 2025 to January 20, 2026. The fund distributed 400 yen per 10,000 units and reported a period-over-period rate of change of 6.08%, with total net assets of approximately 47.6 billion yen and a unit price of 13,071 yen per 10,000 units as of the end of the period.
¥47.6bn
›
Summary
One Fidelity Blue Chip Growth Stock Fund (bi-monthly settlement type with expected dividend presentation) filed its 12th calculation period report for the period from November 21, 2025 to January 20, 2026. The fund distributed 400 yen per 10,000 units and reported a period-over-period rate of change of 6.08%, with total net assets of approximately 47.6 billion yen and a unit price of 13,071 yen per 10,000 units as of the end of the period.
Shinko 7-Asset Balanced Fund filed an extraordinary report disclosing trust asset calculations and performance metrics for three consecutive calculation periods (227th-229th) ending January 20, 2026. The report details dividend distributions of 20 yen per 10,000 units, period-end net asset values ranging from approximately 4.8 to 4.9 billion yen, and period performance rates between 1.30% and 2.46%.
¥4.9bn
›
Summary
Shinko 7-Asset Balanced Fund filed an extraordinary report disclosing trust asset calculations and performance metrics for three consecutive calculation periods (227th-229th) ending January 20, 2026. The report details dividend distributions of 20 yen per 10,000 units, period-end net asset values ranging from approximately 4.8 to 4.9 billion yen, and period performance rates between 1.30% and 2.46%.
The company is recognizing advisory fees of 86 million yen as a special loss in FY2026 March period related to financial strategy consultations aimed at mid-to-long-term corporate value enhancement. This event materially impacts the company's financial condition, operating results, and cash flow situation.
¥86M
›
Summary
The company is recognizing advisory fees of 86 million yen as a special loss in FY2026 March period related to financial strategy consultations aimed at mid-to-long-term corporate value enhancement. This event materially impacts the company's financial condition, operating results, and cash flow situation.
The company revised downward its full-year consolidated financial forecast for the fiscal year ending March 31, 2026, due to declining chemical product sales prices both domestically and internationally. Net sales were reduced by ¥13.0 billion (-3.6%), operating profit by ¥2.5 billion (-6.0%), and net income attributable to parent company shareholders by ¥1.5 billion (-5.2%).
¥13000
›
Summary
The company revised downward its full-year consolidated financial forecast for the fiscal year ending March 31, 2026, due to declining chemical product sales prices both domestically and internationally. Net sales were reduced by ¥13.0 billion (-3.6%), operating profit by ¥2.5 billion (-6.0%), and net income attributable to parent company shareholders by ¥1.5 billion (-5.2%).
DIAM J-REIT Open (2-Month Settlement Course) filed its 130th calculation period report covering November 18, 2025 to January 16, 2026. The fund distributed 40 yen per 10,000 units and reported a period-end net asset value of approximately 5.2 billion yen with a unit price of 3,118 yen per 10,000 units.
¥5.2bn
›
Summary
DIAM J-REIT Open (2-Month Settlement Course) filed its 130th calculation period report covering November 18, 2025 to January 16, 2026. The fund distributed 40 yen per 10,000 units and reported a period-end net asset value of approximately 5.2 billion yen with a unit price of 3,118 yen per 10,000 units.
The company recognized equity method investment gains of 12,521 million yen in non-operating revenue for the nine-month period ended December 31, 2025, primarily due to strong performance from affiliated companies Hahn Bank and Solid Bank. This material event affecting the group's financial position and operating results was disclosed on January 29, 2026, and is reflected in the Q3 FY2026 earnings announcement.
¥12.5bn
›
Summary
The company recognized equity method investment gains of 12,521 million yen in non-operating revenue for the nine-month period ended December 31, 2025, primarily due to strong performance from affiliated companies Hahn Bank and Solid Bank. This material event affecting the group's financial position and operating results was disclosed on January 29, 2026, and is reflected in the Q3 FY2026 earnings announcement.
The company has incurred significant cost overruns on a custom development project in its data platform business for a specific client. As a result, the company is recognizing a 4,390 million yen provision for contract losses in cost of sales for the third quarter of fiscal year ending March 2026.
¥4.4bn
›
Summary
The company has incurred significant cost overruns on a custom development project in its data platform business for a specific client. As a result, the company is recognizing a 4,390 million yen provision for contract losses in cost of sales for the third quarter of fiscal year ending March 2026.
Morgan Stanley US High Yield Bond Fund (monthly settlement type) filed an extraordinary report disclosing trust asset calculation documents for three consecutive calculation periods (64th-66th). The report provides period-end net asset values, unit prices, distribution amounts, and performance metrics for both hedged and unhedged fund variants.
¥2.2bn
›
Summary
Morgan Stanley US High Yield Bond Fund (monthly settlement type) filed an extraordinary report disclosing trust asset calculation documents for three consecutive calculation periods (64th-66th). The report provides period-end net asset values, unit prices, distribution amounts, and performance metrics for both hedged and unhedged fund variants.
One Sekai Bunsan Select investment trust reports period 44 (Nov 18, 2025 - Jan 15, 2026) distribution and performance results for B and C courses. B course distributed 45 yen per 10,000 units with 2.57% period return, while C course distributed 85 yen per 10,000 units with 4.02% period return.
¥3.0bn
›
Summary
One Sekai Bunsan Select investment trust reports period 44 (Nov 18, 2025 - Jan 15, 2026) distribution and performance results for B and C courses. B course distributed 45 yen per 10,000 units with 2.57% period return, while C course distributed 85 yen per 10,000 units with 4.02% period return.
The company recorded special losses totaling 1,028 million yen due to impairment of fixed assets (tools, equipment, and software) in the consolidated financial statements for the fiscal year ending December 2025. Additionally, the company recognized 298 million yen in equity method investment losses and 137 million yen in loan loss provisions related to affiliated companies, along with a 229 million yen deferred tax asset write-down.
¥1692
›
Summary
The company recorded special losses totaling 1,028 million yen due to impairment of fixed assets (tools, equipment, and software) in the consolidated financial statements for the fiscal year ending December 2025. Additionally, the company recognized 298 million yen in equity method investment losses and 137 million yen in loan loss provisions related to affiliated companies, along with a 229 million yen deferred tax asset write-down.
The company is recognizing an impairment loss of 11,827 million yen in Q3 FY2026 following a reorganization of its vending machine business. The impairment was triggered by a significant deterioration in the vending machine business environment, characterized by rising costs and declining sales volumes, which prompted a revision of the impairment accounting grouping methodology.
¥11.8bn
›
Summary
The company is recognizing an impairment loss of 11,827 million yen in Q3 FY2026 following a reorganization of its vending machine business. The impairment was triggered by a significant deterioration in the vending machine business environment, characterized by rising costs and declining sales volumes, which prompted a revision of the impairment accounting grouping methodology.
This extraordinary report discloses the trust property calculations and performance metrics for five courses of the US High-Yield Bond Fund for three consecutive calculation periods (193rd-195th) ending January 13, 2026. The report presents distribution amounts, total net assets, unit counts, benchmark prices, and period-over-period performance rates across JPY, USD, AUD, ZAR, and BRL denominated courses.
¥30.5bn
›
Summary
This extraordinary report discloses the trust property calculations and performance metrics for five courses of the US High-Yield Bond Fund for three consecutive calculation periods (193rd-195th) ending January 13, 2026. The report presents distribution amounts, total net assets, unit counts, benchmark prices, and period-over-period performance rates across JPY, USD, AUD, ZAR, and BRL denominated courses.
Loomis Global Bond Fund (monthly settlement type) filed an extraordinary report disclosing trust asset calculation documents for three consecutive calculation periods (225-227) covering October 2025 through January 2026. The report shows fund performance metrics including net asset value totaling approximately 1.47 billion yen, unit prices ranging from 7,421 to 7,670 yen per 10,000 units, and consistent monthly distributions of 5 yen per unit.
¥1.5bn
›
Summary
Loomis Global Bond Fund (monthly settlement type) filed an extraordinary report disclosing trust asset calculation documents for three consecutive calculation periods (225-227) covering October 2025 through January 2026. The report shows fund performance metrics including net asset value totaling approximately 1.47 billion yen, unit prices ranging from 7,421 to 7,670 yen per 10,000 units, and consistent monthly distributions of 5 yen per unit.
Monex Asset Design Fund (Bimonthly Distribution Type) has completed its 113th calculation period (November 12, 2025 - January 13, 2026) with a distribution of 15 yen per 10,000 units. The fund reported total net assets of approximately 545.1 million yen with a period performance of +4.22%.
¥545M
›
Summary
Monex Asset Design Fund (Bimonthly Distribution Type) has completed its 113th calculation period (November 12, 2025 - January 13, 2026) with a distribution of 15 yen per 10,000 units. The fund reported total net assets of approximately 545.1 million yen with a period performance of +4.22%.
Risk-Controlled Global 8 Asset Balanced Fund (リスク抑制世界８資産バランスファンド) disclosed its 55th calculation period performance ending January 13, 2026, with a distribution of 10 yen per 10,000 units and a period decline of -0.25%. The fund reported total net assets of approximately 97.8 billion yen with a final NAV of 9,708 yen per 10,000 units.
¥97.8bn
›
Summary
Risk-Controlled Global 8 Asset Balanced Fund (リスク抑制世界８資産バランスファンド) disclosed its 55th calculation period performance ending January 13, 2026, with a distribution of 10 yen per 10,000 units and a period decline of -0.25%. The fund reported total net assets of approximately 97.8 billion yen with a final NAV of 9,708 yen per 10,000 units.
The company suspended its Okinawa resort development project with strategic partner Okinawa Realtor Co., Ltd. due to repeated project delays and unclear completion timelines. As a result, the company recorded a 159 million yen inventory valuation loss and a 674 million yen allowance for doubtful accounts as special losses in the fiscal year ending December 2025.
¥833M
›
Summary
The company suspended its Okinawa resort development project with strategic partner Okinawa Realtor Co., Ltd. due to repeated project delays and unclear completion timelines. As a result, the company recorded a 159 million yen inventory valuation loss and a 674 million yen allowance for doubtful accounts as special losses in the fiscal year ending December 2025.
The company will receive a dividend of approximately 85 million euros (15,672 million yen) from its consolidated subsidiary Nippon Gases Euro-Holding S.L.U., with expected receipt in March 2026. This dividend will be recognized as operating revenue in the company's individual financial statements for the fiscal year ending March 2026, but will have no impact on consolidated results due to intercompany elimination.
¥15672
›
Summary
The company will receive a dividend of approximately 85 million euros (15,672 million yen) from its consolidated subsidiary Nippon Gases Euro-Holding S.L.U., with expected receipt in March 2026. This dividend will be recognized as operating revenue in the company's individual financial statements for the fiscal year ending March 2026, but will have no impact on consolidated results due to intercompany elimination.
One ETF (東証REIT指数) reported its 26th calculation period results ending January 8, 2026, with a distribution of 2,040 yen per 100 units and a period-end NAV of 208,856 yen per 100 units. The fund showed a period return of 7.12% with total net assets of approximately 185.1 billion yen across 88.6 million units outstanding.
¥185.1bn
›
Summary
One ETF (東証REIT指数) reported its 26th calculation period results ending January 8, 2026, with a distribution of 2,040 yen per 100 units and a period-end NAV of 208,856 yen per 100 units. The fund showed a period return of 7.12% with total net assets of approximately 185.1 billion yen across 88.6 million units outstanding.
The company reported material losses totaling approximately 21.9 million yen for Q3 FY2026, consisting of litigation-related expenses (13.4 million yen), impairment losses on leased vehicles for affiliated merchants (20.4 million yen), and fixed asset disposal losses from office relocation (1.4 million yen). These losses significantly impact the company's financial condition and operating results for the period.
¥22M
›
Summary
The company reported material losses totaling approximately 21.9 million yen for Q3 FY2026, consisting of litigation-related expenses (13.4 million yen), impairment losses on leased vehicles for affiliated merchants (20.4 million yen), and fixed asset disposal losses from office relocation (1.4 million yen). These losses significantly impact the company's financial condition and operating results for the period.
Counterparty: ザ・サン・ストラテジック・ソリューションズ株式会社 (The Sun Strategic Solutions Co., Ltd.) and 株式会社ソルブレイン (Solbrain Co., Ltd.)
The company has recorded special losses totaling 81 million yen relating to its wholly-owned subsidiary, TwentyfourSeven Co., Ltd., due to deterioration in the subsidiary's financial condition. This includes a 10 million yen impairment loss on subsidiary equity valuation and a 71 million yen provision for business losses, both reflected in the individual financial statements for the fiscal year ending November 2025.
¥81M
›
Summary
The company has recorded special losses totaling 81 million yen relating to its wholly-owned subsidiary, TwentyfourSeven Co., Ltd., due to deterioration in the subsidiary's financial condition. This includes a 10 million yen impairment loss on subsidiary equity valuation and a 71 million yen provision for business losses, both reflected in the individual financial statements for the fiscal year ending November 2025.
This extraordinary report discloses the calculation results for the 25th fiscal period (November 7, 2025 - January 6, 2026) of the Global High Quality Growth Stock Fund. The report presents performance metrics for two share classes: the currency-hedged class with 0 yen distribution and -0.91% period return, and the non-hedged class with 140 yen distribution and 1.72% period return.
¥64.6bn
›
Summary
This extraordinary report discloses the calculation results for the 25th fiscal period (November 7, 2025 - January 6, 2026) of the Global High Quality Growth Stock Fund. The report presents performance metrics for two share classes: the currency-hedged class with 0 yen distribution and -0.91% period return, and the non-hedged class with 140 yen distribution and 1.72% period return.
DIAM Passive Asset Diversification Fund (DIAMパッシブ資産分散ファンド) filed its 120th calculation period report covering November 7, 2025 to January 6, 2026. The fund distributed 20 yen per 10,000 units and reported period-end net assets of approximately 3.63 billion yen with a period return of 2.64%.
¥3.6bn
›
Summary
DIAM Passive Asset Diversification Fund (DIAMパッシブ資産分散ファンド) filed its 120th calculation period report covering November 7, 2025 to January 6, 2026. The fund distributed 20 yen per 10,000 units and reported period-end net assets of approximately 3.63 billion yen with a period return of 2.64%.
The company reported that its business partner Business Support Co., Ltd. (ビジネス・サポート株式会社) notified the company of its dissolution effective January 20, 2026. This creates risk of uncollectible or delayed collection on accounts receivable totaling ¥207 million as of December 31, 2025. The company has already provided adequate allowance for doubtful accounts and expects minimal impact on business results.
¥207M
›
Summary
The company reported that its business partner Business Support Co., Ltd. (ビジネス・サポート株式会社) notified the company of its dissolution effective January 20, 2026. This creates risk of uncollectible or delayed collection on accounts receivable totaling ¥207 million as of December 31, 2025. The company has already provided adequate allowance for doubtful accounts and expects minimal impact on business results.
Counterparty: ビジネス・サポート株式会社 (Business Support Co., Ltd.)
MHAM J-REIT Active Fund (bi-monthly settlement type) reported its 14th calculation period results for the period from November 6, 2025 to January 5, 2026. The fund declared a distribution of 40 yen per 10,000 units (including tax) with a period-end net asset value of approximately 554.8 million yen and a benchmark price of 11,258 yen per 10,000 units after distribution, reflecting a period return of 2.02%.
¥555M
›
Summary
MHAM J-REIT Active Fund (bi-monthly settlement type) reported its 14th calculation period results for the period from November 6, 2025 to January 5, 2026. The fund declared a distribution of 40 yen per 10,000 units (including tax) with a period-end net asset value of approximately 554.8 million yen and a benchmark price of 11,258 yen per 10,000 units after distribution, reflecting a period return of 2.02%.
MHAM J-REIT Active Fund (Monthly Distribution Type) filed a regular extraordinary report disclosing trust asset calculation documents for three consecutive calculation periods (147th-149th). The report presents distribution amounts of 40 yen per 10,000 units and period-end NAV data, with the fund showing positive performance in periods 147 and 149, and a slight decline in period 148.
¥12.0bn
›
Summary
MHAM J-REIT Active Fund (Monthly Distribution Type) filed a regular extraordinary report disclosing trust asset calculation documents for three consecutive calculation periods (147th-149th). The report presents distribution amounts of 40 yen per 10,000 units and period-end NAV data, with the fund showing positive performance in periods 147 and 149, and a slight decline in period 148.
Shinko US-REIT Open (bi-monthly settlement type) reports its 13th calculation period results (November 6, 2025 - January 5, 2026) with a distribution of 30 yen per 10,000 units and period return of 2.12%. The fund's total net assets at period end were approximately 357.27 million yen with 303.56 million units outstanding.
¥357M
›
Summary
Shinko US-REIT Open (bi-monthly settlement type) reports its 13th calculation period results (November 6, 2025 - January 5, 2026) with a distribution of 30 yen per 10,000 units and period return of 2.12%. The fund's total net assets at period end were approximately 357.27 million yen with 303.56 million units outstanding.
Shinko US-REIT Open (新光 US-REIT オープン) filed a periodic extraordinary report disclosing trust asset calculations for three consecutive calculation periods (251st-253rd) from October 2025 to January 2026. The report includes distribution amounts of 15 yen per 10,000 units and period-end net asset values declining from approximately 326.1 billion yen to 318.6 billion yen across the three periods.
¥318.6bn
›
Summary
Shinko US-REIT Open (新光 US-REIT オープン) filed a periodic extraordinary report disclosing trust asset calculations for three consecutive calculation periods (251st-253rd) from October 2025 to January 2026. The report includes distribution amounts of 15 yen per 10,000 units and period-end net asset values declining from approximately 326.1 billion yen to 318.6 billion yen across the three periods.
This is a periodic distribution report for the Ozeguidance investment trust (尾瀬紀行) for the 117th calculation period (November 6, 2025 - January 5, 2026). The fund distributed 40 yen per 10,000 units and achieved a period return of 5.17%, with period-end net assets totaling approximately 2.39 billion yen.
¥2.4bn
›
Summary
This is a periodic distribution report for the Ozeguidance investment trust (尾瀬紀行) for the 117th calculation period (November 6, 2025 - January 5, 2026). The fund distributed 40 yen per 10,000 units and achieved a period return of 5.17%, with period-end net assets totaling approximately 2.39 billion yen.
DIAM Global Income Open (Monthly Settlement Course) filed a regular calculation report disclosing trust asset computations for three consecutive calculation periods (239th-241st) from September through December 2025. The report shows distribution payments of 20 yen per 10,000 units, period-end NAVs ranging from 11,358 to 11,591 yen, and varying intra-period returns.
¥3.4bn
›
Summary
DIAM Global Income Open (Monthly Settlement Course) filed a regular calculation report disclosing trust asset computations for three consecutive calculation periods (239th-241st) from September through December 2025. The report shows distribution payments of 20 yen per 10,000 units, period-end NAVs ranging from 11,358 to 11,591 yen, and varying intra-period returns.
The company recognized impairment losses on fixed assets held in its welfare, nursing care, and food service business segments as of January 16, 2026, based on reassessment of future recoverability considering changes in business environment and earnings outlook. The impairment resulted in special losses of 61,428 thousand yen on a consolidated basis and 25,283 thousand yen on a non-consolidated basis for the fourth quarter of the fiscal year ending November 2025.
¥61M
›
Summary
The company recognized impairment losses on fixed assets held in its welfare, nursing care, and food service business segments as of January 16, 2026, based on reassessment of future recoverability considering changes in business environment and earnings outlook. The impairment resulted in special losses of 61,428 thousand yen on a consolidated basis and 25,283 thousand yen on a non-consolidated basis for the fourth quarter of the fiscal year ending November 2025.
One/Fermat CAT Bond Fund (quarterly distribution type, unhedged) reports third calculation period results for the period from September 26, 2025 to December 25, 2025. The fund distributed 50 yen per 10,000 units and achieved a period return of 9.29%, with end-of-period net assets totaling approximately 892.8 million yen.
¥893M
›
Summary
One/Fermat CAT Bond Fund (quarterly distribution type, unhedged) reports third calculation period results for the period from September 26, 2025 to December 25, 2025. The fund distributed 50 yen per 10,000 units and achieved a period return of 9.29%, with end-of-period net assets totaling approximately 892.8 million yen.
A subsidiary of the company sold fixed assets and recognized civil rehabilitation-related expenses as special losses in consolidated financial statements for the first quarter of fiscal year ending August 2026. The company recorded 53 million yen in civil rehabilitation-related costs following the confirmation of new obligations under a civil rehabilitation plan.
¥53M
›
Summary
A subsidiary of the company sold fixed assets and recognized civil rehabilitation-related expenses as special losses in consolidated financial statements for the first quarter of fiscal year ending August 2026. The company recorded 53 million yen in civil rehabilitation-related costs following the confirmation of new obligations under a civil rehabilitation plan.
The company recorded an allowance for doubtful accounts of 45,777 thousand yen in the individual financial statements for the fiscal year ended November 2025 due to deterioration in the financial condition and operating performance of its consolidated subsidiary, Beegal Co., Ltd. The allowance is eliminated in consolidated financial statements, resulting in no impact on consolidated net income.
¥46M
›
Summary
The company recorded an allowance for doubtful accounts of 45,777 thousand yen in the individual financial statements for the fiscal year ended November 2025 due to deterioration in the financial condition and operating performance of its consolidated subsidiary, Beegal Co., Ltd. The allowance is eliminated in consolidated financial statements, resulting in no impact on consolidated net income.
The company recorded an impairment loss of approximately ¥47 million related to software assets developed jointly with its consolidated subsidiary Coleman Research Group, Inc. The impairment was recognized in the third quarter of the fiscal year ending February 2026 based on Coleman's business performance trends.
¥4700
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Summary
The company recorded an impairment loss of approximately ¥47 million related to software assets developed jointly with its consolidated subsidiary Coleman Research Group, Inc. The impairment was recognized in the third quarter of the fiscal year ending February 2026 based on Coleman's business performance trends.
Income Builder (Monthly Settlement Type) Global Currency Diversification Course filed an extraordinary report disclosing trust asset calculations for three consecutive accounting periods (135th-137th) ending between September and December 2025. The report details monthly distributions of 20 yen per 10,000 units, total trust assets ranging from 2.26 to 2.31 billion yen, and unit NAV values increasing from 7,653 to 7,922 yen with period-over-period returns of 1.67% to 2.73%.
¥2.3bn
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Summary
Income Builder (Monthly Settlement Type) Global Currency Diversification Course filed an extraordinary report disclosing trust asset calculations for three consecutive accounting periods (135th-137th) ending between September and December 2025. The report details monthly distributions of 20 yen per 10,000 units, total trust assets ranging from 2.26 to 2.31 billion yen, and unit NAV values increasing from 7,653 to 7,922 yen with period-over-period returns of 1.67% to 2.73%.
This extraordinary report discloses the trust asset calculation and performance metrics for US Strategic Income Fund for three consecutive calculation periods (151st-153rd) ending between October-December 2025. The report provides per-unit distribution amounts, total net assets, beneficiary unit counts, and period-end benchmark prices for both hedged (A-course) and unhedged (B-course) share classes.
¥23.9bn
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Summary
This extraordinary report discloses the trust asset calculation and performance metrics for US Strategic Income Fund for three consecutive calculation periods (151st-153rd) ending between October-December 2025. The report provides per-unit distribution amounts, total net assets, beneficiary unit counts, and period-end benchmark prices for both hedged (A-course) and unhedged (B-course) share classes.
DIAM Bond Strategy Fund (DIAM円ストラテジー債券ファンド) filed an extraordinary report disclosing trust asset calculation documents for three consecutive accounting periods (180-182) ending December 2025. The report provides fund performance metrics including per-unit distributions of 3 yen, period-end net assets totaling approximately 511-521 billion yen, and period returns ranging from -0.53% to +0.05%.
¥511M
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Summary
DIAM Bond Strategy Fund (DIAM円ストラテジー債券ファンド) filed an extraordinary report disclosing trust asset calculation documents for three consecutive accounting periods (180-182) ending December 2025. The report provides fund performance metrics including per-unit distributions of 3 yen, period-end net assets totaling approximately 511-521 billion yen, and period returns ranging from -0.53% to +0.05%.
DIAM Monthly Distribution Bond Fund filed an extraordinary report disclosing trust asset calculations for three consecutive calculation periods (182-184) ending between October and December 2025. The report details monthly distributions of 3 yen per 10,000 units, total net assets, beneficiary unit counts, and NAV performance with slight negative returns ranging from -0.21% to -0.53%.
¥680M
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Summary
DIAM Monthly Distribution Bond Fund filed an extraordinary report disclosing trust asset calculations for three consecutive calculation periods (182-184) ending between October and December 2025. The report details monthly distributions of 3 yen per 10,000 units, total net assets, beneficiary unit counts, and NAV performance with slight negative returns ranging from -0.21% to -0.53%.
The company recorded material non-operating items in Q3 FY2026 (ended November 30, 2025) affecting financial results. These include foreign exchange gains of 88.08 million yen, cryptocurrency evaluation losses of 799.03 million yen on Bitcoin and Ethereum holdings, transaction fees of 44.65 million yen related to $10 million external borrowing, interest expenses of 14.92 million yen, and share issuance costs of 7.97 million yen.
¥-872850000
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Summary
The company recorded material non-operating items in Q3 FY2026 (ended November 30, 2025) affecting financial results. These include foreign exchange gains of 88.08 million yen, cryptocurrency evaluation losses of 799.03 million yen on Bitcoin and Ethereum holdings, transaction fees of 44.65 million yen related to $10 million external borrowing, interest expenses of 14.92 million yen, and share issuance costs of 7.97 million yen.