Recognition of goodwill and extraordinary income and extraordinary loss in connection with the consolidation of 株式会社善光総合研究所 as a subsidiary
株式会社ＣＡＩＣＡ ＤＩＧＩＴＡＬ, its consolidated subsidiary 株式会社カイカフィナンシャルホールディングス, and 株式会社善光総合研究所
Care DX business segment; 株式会社善光総合研究所
The extraordinary income resulted from the revaluation, at fair value at the time of the additional acquisition, of the interest held before the additional acquisition. The extraordinary loss resulted from the Company's share price rising after the decision to proceed with the share delivery was announced, causing the value of the shares to be delivered to exceed the initial estimate.
A ¥207 million gain on step acquisition will be recorded as extraordinary income, and a ¥207 million impairment loss on a portion of goodwill will be recorded as extraordinary loss. Goodwill increased by ¥2,497 million, and goodwill amortization of ¥114 million is expected to be recorded for the fiscal year ending October 2026.
The interim consolidated accounting period for the fiscal year ending October 2026. The earnings of 株式会社善光総合研究所 are scheduled to be reflected in consolidated results from the third quarter of the fiscal year ending October 2026.
The full-year consolidated earnings forecast for the fiscal year ending October 2026 remains unchanged from the forecast announced on 19 December 2025.
The earnings of 株式会社善光総合研究所 are scheduled to be incorporated for 3 months from March through May in the third quarter of the fiscal year ending October 2026, and for 3 months from June through August in the fourth quarter. Goodwill of ¥2,289 million is scheduled to be amortized on a straight-line basis over 10 years. The medium-term management plan covering the fiscal year ending October 2027 and subsequent periods has not yet been determined.
| Item | Details |
|---|---|
| Event name | Recognition of goodwill and extraordinary income and extraordinary loss in connection with the consolidation of 株式会社善光総合研究所 as a subsidiary |
| Date of occurrence | 6 February 2026 (the date on which 株式会社善光総合研究所 became a subsidiary through a share delivery) |
| Subject Entity | 株式会社ＣＡＩＣＡ ＤＩＧＩＴＡＬ, its consolidated subsidiary 株式会社カイカフィナンシャルホールディングス, and 株式会社善光総合研究所 |
| Target Locations / Products | Care DX business segment; 株式会社善光総合研究所 |
| Cause | The extraordinary income resulted from the revaluation, at fair value at the time of the additional acquisition, of the interest held before the additional acquisition. The extraordinary loss resulted from the Company's share price rising after the decision to proceed with the share delivery was announced, causing the value of the shares to be delivered to exceed the initial estimate. |
| Amount of Impact on Business Performance | A ¥207 million gain on step acquisition will be recorded as extraordinary income, and a ¥207 million impairment loss on a portion of goodwill will be recorded as extraordinary loss. Goodwill increased by ¥2,497 million, and goodwill amortization of ¥114 million is expected to be recorded for the fiscal year ending October 2026. |
| Accounting period in which recognized | The interim consolidated accounting period for the fiscal year ending October 2026. The earnings of 株式会社善光総合研究所 are scheduled to be reflected in consolidated results from the third quarter of the fiscal year ending October 2026. |
| Impact on Earnings Forecast | The full-year consolidated earnings forecast for the fiscal year ending October 2026 remains unchanged from the forecast announced on 19 December 2025. |
| Outlook | The earnings of 株式会社善光総合研究所 are scheduled to be incorporated for 3 months from March through May in the third quarter of the fiscal year ending October 2026, and for 3 months from June through August in the fourth quarter. Goodwill of ¥2,289 million is scheduled to be amortized on a straight-line basis over 10 years. The medium-term management plan covering the fiscal year ending October 2027 and subsequent periods has not yet been determined. |
Items this document does not state (16)
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 extraordinary income resulted from the revaluation, at fair value at the time of the additional acquisition, of the interest held by 株式会社カイカフィナンシャルホールディングス before the additional acquisition. The extraordinary loss resulted from an increase in the accounting acquisition cost because the Company's share price rose after the share delivery was announced, causing the value of the shares to be delivered to exceed the initial estimate. The reason for leaving the earnings forecast unchanged is that, although 株式会社善光総合研究所 is expected to contribute to earnings, the progress of certain projects at ＣＡＩＣＡテクノロジーズ is expected to fall below the initial plan.