Recognition of Non-Operating Income (Including Subsidy Income) and Non-Operating Expenses (Including Equity-Method Investment Losses)
The Company's consolidated financial statements (株式会社ＣＡＩＣＡ ＤＩＧＩＴＡＬ), 株式会社善光総合研究所, and FISCO Ltd.
Tokyo Metropolitan Government project, “Agreement-Based Project for Developing Startup Support Initiatives by Diverse Entities,” and shares in FISCO Ltd.
For 善光総合研究所, the agreement amount based on the final actual results was finalized, among other factors. For FISCO Ltd., the fair value at the start of applying the equity method was below the carrying value of the shares.
¥56 million in non-operating income (including ¥32 million in subsidy income), and ¥179 million in non-operating expenses (including equity-method investment losses)
Third-quarter consolidated accounting period of the fiscal year ending October 2026 (1 May 2026–31 July 2026)
The consolidated earnings forecast for the fiscal year ending October 2026 remains unchanged. The Company will continue to examine the impact on future earnings trends and will make a timely disclosure as necessary, including whether a revision is required.
The Company will continue to examine the impact on future earnings trends and will make a timely disclosure as necessary, including whether a revision is required. Additional impairment losses may arise due to fluctuations in the market value of FISCO Ltd. shares and other factors.
A timely disclosure will be made as necessary, including whether a revision is required.
| Item | Details |
|---|---|
| Event name | Recognition of Non-Operating Income (Including Subsidy Income) and Non-Operating Expenses (Including Equity-Method Investment Losses) |
| Date of occurrence | 1 May 2026–31 July 2026 (recorded during the consolidated accounting period of the third quarter) |
| Subject Entity | The Company's consolidated financial statements (株式会社ＣＡＩＣＡ ＤＩＧＩＴＡＬ), 株式会社善光総合研究所, and FISCO Ltd. |
| Target Locations / Products | Tokyo Metropolitan Government project, “Agreement-Based Project for Developing Startup Support Initiatives by Diverse Entities,” and shares in FISCO Ltd. |
| Cause | For 善光総合研究所, the agreement amount based on the final actual results was finalized, among other factors. For FISCO Ltd., the fair value at the start of applying the equity method was below the carrying value of the shares. |
| Amount of Impact on Business Performance | ¥56 million in non-operating income (including ¥32 million in subsidy income), and ¥179 million in non-operating expenses (including equity-method investment losses) |
| Accounting period in which recognized | Third-quarter consolidated accounting period of the fiscal year ending October 2026 (1 May 2026–31 July 2026) |
| Impact on Earnings Forecast | The consolidated earnings forecast for the fiscal year ending October 2026 remains unchanged. The Company will continue to examine the impact on future earnings trends and will make a timely disclosure as necessary, including whether a revision is required. |
| Outlook | The Company will continue to examine the impact on future earnings trends and will make a timely disclosure as necessary, including whether a revision is required. Additional impairment losses may arise due to fluctuations in the market value of FISCO Ltd. shares and other factors. |
| Planned follow-up disclosure | A timely disclosure will be made as necessary, including whether a revision is required. |
Items this document does not state (15)
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.Non-operating income resulted mainly from the agreement amount for 善光総合研究所's Tokyo Metropolitan Government project being finalized based on the final actual results. Non-operating expenses resulted mainly from the impairment of part of the investment difference arising from prior staged acquisitions, because the fair value of the FISCO Ltd. shares was below their carrying value when the equity method began to be applied.