Komori
Occurring Fact2667ImageONE Co.,Ltd.Trading & Wholesale

Notice Concerning the Recording of a Loss on Management of an Investment Business Partnership

The company has decided to recognize a ¥31.266 million loss on operation of an investment partnership as a non-operating expense in the second quarter of the fiscal year ending September 2026, reflecting the decline in the fair value of assets held in connection with its investment in Aris... VC Israel Technology L.P.

Worth reading
75Important
Scored from 3 of 5 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
31266
¥ thousand
Wording
Avoiding a definitive answer
How definitive the wording is.

Recognition of Losses on Investment Limited Partnerships

Subject Entity

株式会社イメージワン (the filing company)

Target Locations / Products

Aris... VC Israel Technology L.P. (the fund)

Occurrence14 May 2026 (the date on which the recognition of the loss on operation of the investment partnership was approved)
This disclosure05/14/2026
Cause

The valuation of the investees held by the fund declined due to the impact of recent changes in market conditions, geopolitical risks and other factors.

Amount of Impact on Business Performance

¥31.266 million (non-operating expense; loss on operation of investment partnership)

Accounting period in which recognized

The second quarter of the fiscal year ending September 2026 (1 January 2026 to 31 March 2026)

Impact on Earnings Forecast

The impact on the earnings forecast for the fiscal year ending September 2026 is currently under review. The company will make a timely disclosure if any matter requiring public disclosure arises.

Outlook

This non-operating expense will be reflected in the financial results summary for the second quarter of the fiscal year ending September 2026. The company is reviewing the impact on its earnings forecast and will make a timely disclosure if any matter requiring public disclosure arises.

Planned follow-up disclosure

The company will make a timely disclosure if any matter requiring public disclosure arises.

Event that occurred
ItemDetails
Event nameRecognition of Losses on Investment Limited Partnerships
Date of occurrence14 May 2026 (the date on which the recognition of the loss on operation of the investment partnership was approved)
Subject Entity株式会社イメージワン (the filing company)
Target Locations / ProductsAris... VC Israel Technology L.P. (the fund)
CauseThe valuation of the investees held by the fund declined due to the impact of recent changes in market conditions, geopolitical risks and other factors.
Amount of Impact on Business Performance¥31.266 million (non-operating expense; loss on operation of investment partnership)
Accounting period in which recognizedThe second quarter of the fiscal year ending September 2026 (1 January 2026 to 31 March 2026)
Impact on Earnings ForecastThe impact on the earnings forecast for the fiscal year ending September 2026 is currently under review. The company will make a timely disclosure if any matter requiring public disclosure arises.
OutlookThis non-operating expense will be reflected in the financial results summary for the second quarter of the fiscal year ending September 2026. The company is reviewing the impact on its earnings forecast and will make a timely disclosure if any matter requiring public disclosure arises.
Planned follow-up disclosureThe company will make a timely disclosure if any matter requiring public disclosure arises.
Items this document does not state (15)
Date recognized / date notice receivedType 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 change

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 valuation of the investees held by the fund declined due to changes in market conditions, geopolitical risks and other factors.

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.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Concerning the Recording of a Loss on Management of an Investment Business Partnership | ImageONE Co.,Ltd. (2667) timely disclosure | Komori