Recognition of Foreign Exchange Gains as Non-Operating Income and Deferred Income Tax Expense
Reporting company (FRUTA FRUTA INC.)
The foreign exchange gain is the gain as of 31 March 2026. The deferred income tax expense was recognized for the portion deemed recoverable after estimating future taxable income as of the current date and assessing the recoverability of the deferred tax assets.
Foreign exchange gain of ¥41.754 million (non-operating income); deferred income tax expense of ¥20.554 million (loss)
Accounting period for the fiscal year ending March 2026 (1 April 2025 to 31 March 2026)
For the impact on earnings, refer to the “Earnings Report for the Fiscal Year Ending March 2026 [Japanese GAAP] (Non-Consolidated)” released today. The deferred income tax expense is reflected in the earnings report. Revisions to the earnings forecast: Not disclosed.
The foreign exchange gain may fluctuate depending on future foreign exchange market conditions. The deferred income tax expense is reflected in the earnings report released today.
| Item | Details |
|---|---|
| Event name | Recognition of Foreign Exchange Gains as Non-Operating Income and Deferred Income Tax Expense |
| Date of occurrence | 31 March 2026 (reference date for the foreign exchange gain; the deferred income tax expense relates to the accounting period of the fiscal year ending March 2026) |
| Subject Entity | Reporting company (FRUTA FRUTA INC.) |
| Cause | The foreign exchange gain is the gain as of 31 March 2026. The deferred income tax expense was recognized for the portion deemed recoverable after estimating future taxable income as of the current date and assessing the recoverability of the deferred tax assets. |
| Amount of Impact on Business Performance | Foreign exchange gain of ¥41.754 million (non-operating income); deferred income tax expense of ¥20.554 million (loss) |
| Accounting period in which recognized | Accounting period for the fiscal year ending March 2026 (1 April 2025 to 31 March 2026) |
| Impact on Earnings Forecast | For the impact on earnings, refer to the “Earnings Report for the Fiscal Year Ending March 2026 [Japanese GAAP] (Non-Consolidated)” released today. The deferred income tax expense is reflected in the earnings report. Revisions to the earnings forecast: Not disclosed. |
| Outlook | The foreign exchange gain may fluctuate depending on future foreign exchange market conditions. The deferred income tax expense is reflected in the earnings report released today. |
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.The foreign exchange gain is the gain as of 31 March 2026 and may fluctuate depending on future foreign exchange market conditions. The deferred income tax expense was recognized for the portion of deferred tax assets deemed recoverable after estimating future taxable income and assessing the recoverability of the deferred tax assets.