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Occurring Fact2586FRUTA FRUTA INC.Food products

Notice Regarding the Recording of a Non-operating Expense (Provision for Allowance for Doubtful Accounts)

The company reassessed the collection risk associated with short-term loans to existing business partners and recorded a ¥100 million provision for doubtful accounts as a non-operating expense. The period covered is the cumulative second quarter of the fiscal year ending March 2027.

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Deterioration
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Scale
100
¥ million
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Recognition of non-operating expense (provision for allowance for doubtful accounts)

Subject Entity

Reporting company (FRUTA FRUTA INC.)

This disclosure11/13/2026
Cause

As a result of carefully reviewing and evaluating the latest operating results and financial position of the business partner

Amount of Impact on Business Performance

¥100 million (non-operating expense, provision for doubtful accounts)

Accounting period in which recognized

Six months ending 30 September 2026 (1 April 2026 to 30 September 2026)

Event that occurred
ItemDetails
Event nameRecognition of non-operating expense (provision for allowance for doubtful accounts)
Subject EntityReporting company (FRUTA FRUTA INC.)
CauseAs a result of carefully reviewing and evaluating the latest operating results and financial position of the business partner
Amount of Impact on Business Performance¥100 million (non-operating expense, provision for doubtful accounts)
Accounting period in which recognizedSix months ending 30 September 2026 (1 April 2026 to 30 September 2026)
Items this document does not state (20)
Date of occurrenceDate recognized / date notice receivedTarget Locations / ProductsImpact on Earnings ForecastType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changeOutlookPlanned follow-up disclosure

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.

Because the latest operating results and financial position of the business partner were carefully reviewed and evaluated.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Recording of a Non-operating Expense (Provision for Allowance for Doubtful Accounts) | FRUTA FRUTA INC. (2586) timely disclosure | Komori