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Occurring Fact218ALiberaware Co.,Ltd.Electrical Equipment and Precision Instruments

Notice Regarding the Recognition of an Impairment Loss on Shares of an Affiliated Company (Non-Consolidated Financial Statements)

Liberaware Co., Ltd. recorded an impairment loss of ¥40.809 million on shares in Liberaware Korea Co., Ltd. as an extraordinary loss in its standalone financial statements because the substantial value of the shares had declined significantly. As the loss is eliminated in consolidation, it has no impact on consolidated results.

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Mixed performance
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Scale
40809
¥ thousand
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Definitive
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Recognition of Loss on Valuation of Investments in Affiliated Companies (Standalone Financial Results)

Subject Entity

Liberaware Co., Ltd. (filing company)

Target Locations / Products

Shares in Liberaware Korea Co., Ltd. (Seoul, South Korea)

This disclosure10/07/2026
Cause

The net asset value declined significantly

Amount of Impact on Business Performance

¥40.809 million (impairment loss on shares in an affiliate, extraordinary loss)

Accounting period in which recognized

Fiscal year ended July 2026 (1 August 2025 to 31 July 2026)

Impact on Earnings Forecast

As the impairment loss on shares in an affiliate is eliminated in consolidation, it has no impact on consolidated results for the fiscal year ending July 2026. The company also corrected part of the “Reference: Overview of Non-consolidated Results” section of its earnings summary.

Outlook

As the impairment loss is eliminated in consolidation, it has no impact on consolidated results for the fiscal year ending July 2026. The company corrected part of the earnings summary published on 14 September 2026.

Event that occurred
ItemDetails
Event nameRecognition of Loss on Valuation of Investments in Affiliated Companies (Standalone Financial Results)
Subject EntityLiberaware Co., Ltd. (filing company)
Target Locations / ProductsShares in Liberaware Korea Co., Ltd. (Seoul, South Korea)
CauseThe net asset value declined significantly
Amount of Impact on Business Performance¥40.809 million (impairment loss on shares in an affiliate, extraordinary loss)
Accounting period in which recognizedFiscal year ended July 2026 (1 August 2025 to 31 July 2026)
Impact on Earnings ForecastAs the impairment loss on shares in an affiliate is eliminated in consolidation, it has no impact on consolidated results for the fiscal year ending July 2026. The company also corrected part of the “Reference: Overview of Non-consolidated Results” section of its earnings summary.
OutlookAs the impairment loss is eliminated in consolidation, it has no impact on consolidated results for the fiscal year ending July 2026. The company corrected part of the earnings summary published on 14 September 2026.
Items this document does not state (17)
Date of occurrenceDate recognized / date notice receivedType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The substantial value of the shares in Liberaware Korea Co., Ltd. held by the company had declined significantly.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Recognition of an Impairment Loss on Shares of an Affiliated Company (Non-Consolidated Financial Statements) | Liberaware Co.,Ltd. (218A) timely disclosure | Komori