Recognition of Non-Operating Income and Expenses
Quantum Solutions Co.,Ltd. and its consolidated subsidiaries
Foreign-currency-denominated assets, crypto assets (mainly Ethereum and Bitcoin), external borrowing agreements, and external borrowings
Accounting treatment arising from foreign exchange movements, period-end valuations, and financing. The foreign exchange gain relates to foreign-currency-denominated assets held by the Company and its consolidated subsidiaries, the crypto asset valuation loss relates to crypto assets held by a consolidated subsidiary, fees paid relate to a consolidated subsidiary's external borrowing agreement, and interest expense relates to external borrowings of a consolidated subsidiary.
Fourth quarter of the fiscal year ending February 2026: foreign exchange gain of ¥49.330 million (non-operating income), crypto asset valuation loss of ¥871 million (non-operating expense), fees paid of ¥22.777 million (non-operating expense), and interest expense of ¥28.015 million (non-operating expense). Fiscal year-end February 2026: foreign exchange gain of ¥137.415 million, crypto asset valuation loss of ¥1.670 billion, fees paid of ¥67.433 million, and interest expense of ¥42.941 million.
Cumulative consolidated period for the fourth quarter of the fiscal year ending February 2026 (1 December 2025–28 February 2026) and the fiscal year-end February 2026
Reflected in the “Financial Results Summary for the Fiscal Year Ending February 2026 [Japanese GAAP] (Consolidated)” released on the same date
| Item | Details |
|---|---|
| Event name | Recognition of Non-Operating Income and Expenses |
| Date of occurrence | 1 December 2025–28 February 2026 (cumulative consolidated period for the fourth quarter of the fiscal year ending February 2026) |
| Subject Entity | Quantum Solutions Co.,Ltd. and its consolidated subsidiaries |
| Target Locations / Products | Foreign-currency-denominated assets, crypto assets (mainly Ethereum and Bitcoin), external borrowing agreements, and external borrowings |
| Cause | Accounting treatment arising from foreign exchange movements, period-end valuations, and financing. The foreign exchange gain relates to foreign-currency-denominated assets held by the Company and its consolidated subsidiaries, the crypto asset valuation loss relates to crypto assets held by a consolidated subsidiary, fees paid relate to a consolidated subsidiary's external borrowing agreement, and interest expense relates to external borrowings of a consolidated subsidiary. |
| Amount of Impact on Business Performance | Fourth quarter of the fiscal year ending February 2026: foreign exchange gain of ¥49.330 million (non-operating income), crypto asset valuation loss of ¥871 million (non-operating expense), fees paid of ¥22.777 million (non-operating expense), and interest expense of ¥28.015 million (non-operating expense). Fiscal year-end February 2026: foreign exchange gain of ¥137.415 million, crypto asset valuation loss of ¥1.670 billion, fees paid of ¥67.433 million, and interest expense of ¥42.941 million. |
| Accounting period in which recognized | Cumulative consolidated period for the fourth quarter of the fiscal year ending February 2026 (1 December 2025–28 February 2026) and the fiscal year-end February 2026 |
| Impact on Earnings Forecast | Reflected in the “Financial Results Summary for the Fiscal Year Ending February 2026 [Japanese GAAP] (Consolidated)” released on the same date |
Items this document does not state (17)
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.These items resulted from foreign exchange movements, the valuation of crypto assets at the fiscal year-end, and accounting treatment related to financing. The Company states that they did not arise from its principal business activities.