Recognition of Non-Operating Income, Non-Operating Expenses and Extraordinary Gain
Quantum Solutions Co.,Ltd. and its consolidated subsidiary GPT Pals Studio Limited
ETH, BTC, the Company’s own stock acquisition rights, and the consolidated subsidiary’s external borrowing agreement
Valuation and sale of crypto assets, transaction fees related to the external borrowing agreement for financing, and accounting treatment associated with the cancellation of the Company’s own stock acquisition rights
Non-operating income: ¥364 million gain on the valuation of crypto assets (cumulative amount: ¥364.859 million), and crypto asset sale gains of ¥38 million and ¥50 million. Non-operating expenses: crypto asset sale losses of ¥18 million and ¥17 million, and ¥52 million in fees paid. Extraordinary income: ¥32 million gain on the cancellation of the Company’s own stock acquisition rights
Cumulative second-quarter period of the fiscal year ending February 2027 (1 March 2026 to 31 August 2026). Crypto asset sale gains and losses: the second quarter of the fiscal year ending February 2027
The recognition of the non-operating income and expenses described above is reflected in the Summary of Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 under Japanese GAAP, published on 13 October 2026.
If any matter is identified that could have a material impact on the consolidated performance of the Group, the Company will promptly disclose it.
The Company will promptly disclose any matter that could have a material impact once identified.
| Item | Details |
|---|---|
| Event name | Recognition of Non-Operating Income, Non-Operating Expenses and Extraordinary Gain |
| Date of occurrence | 1 March 2026 to 31 August 2026 (period covered by the accounting entries). Individual crypto asset sale dates: 16 June 2026, 30 July 2026, 20 August 2026 and 31 August 2026 |
| Subject Entity | Quantum Solutions Co.,Ltd. and its consolidated subsidiary GPT Pals Studio Limited |
| Target Locations / Products | ETH, BTC, the Company’s own stock acquisition rights, and the consolidated subsidiary’s external borrowing agreement |
| Cause | Valuation and sale of crypto assets, transaction fees related to the external borrowing agreement for financing, and accounting treatment associated with the cancellation of the Company’s own stock acquisition rights |
| Amount of Impact on Business Performance | Non-operating income: ¥364 million gain on the valuation of crypto assets (cumulative amount: ¥364.859 million), and crypto asset sale gains of ¥38 million and ¥50 million. Non-operating expenses: crypto asset sale losses of ¥18 million and ¥17 million, and ¥52 million in fees paid. Extraordinary income: ¥32 million gain on the cancellation of the Company’s own stock acquisition rights |
| Accounting period in which recognized | Cumulative second-quarter period of the fiscal year ending February 2027 (1 March 2026 to 31 August 2026). Crypto asset sale gains and losses: the second quarter of the fiscal year ending February 2027 |
| Impact on Earnings Forecast | The recognition of the non-operating income and expenses described above is reflected in the Summary of Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending February 2027 under Japanese GAAP, published on 13 October 2026. |
| Outlook | If any matter is identified that could have a material impact on the consolidated performance of the Group, the Company will promptly disclose it. |
| Planned follow-up disclosure | The Company will promptly disclose any matter that could have a material impact once identified. |
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.These resulted from the valuation and sale of crypto assets, fees incurred in connection with financing, and accounting treatment associated with the cancellation of the Company’s own stock acquisition rights. The Company explained that these items did not arise from its principal business activities.