Komori
Occurring Fact2685and ST HD Co.,Ltd.Retail

Notice Regarding the Recognition of an Impairment Loss

The company recognized an impairment loss of ¥2,334 million as an extraordinary loss for the fiscal year ending February 2026 on goodwill, intangible assets and other assets relating to 株式会社トゥデイズスペシャル, which became a subsidiary in July 2024 and is now 株式会社アダストリア. This was due to a gap arising from delays in the pace of store openings compared with the business plan at the time of the acquisition. The company says the two brands concerned continue to have future potential.

Worth reading
41Recurring
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Direction
Deterioration
Direction inferred from the company’s description.
Scale
23.34
Hundreds of millions of yen
Wording
Definitive
How definitive the wording is.

Recognition of impairment losses

Subject Entity

株式会社トゥデイズスペシャル (now 株式会社アダストリア following an absorption-type merger)

Target Locations / Products

The Today's Special and GEORGE'S brands

This disclosure04/06/2026
Cause

A gap arose compared with the business plan at the time of the acquisition, mainly due to delays in the pace of store openings

Amount of Impact on Business Performance

¥2,334 million (extraordinary loss and impairment loss)

Accounting period in which recognized

Fiscal year ending February 2026 (1 March 2025 to 28 February 2026)

Outlook

The two brands acquired through the establishment of the subsidiary, Today's Special and GEORGE'S, continue to have future potential

Event that occurred
ItemDetails
Event nameRecognition of impairment losses
Subject Entity株式会社トゥデイズスペシャル (now 株式会社アダストリア following an absorption-type merger)
Target Locations / ProductsThe Today's Special and GEORGE'S brands
CauseA gap arose compared with the business plan at the time of the acquisition, mainly due to delays in the pace of store openings
Amount of Impact on Business Performance¥2,334 million (extraordinary loss and impairment loss)
Accounting period in which recognizedFiscal year ending February 2026 (1 March 2025 to 28 February 2026)
OutlookThe two brands acquired through the establishment of the subsidiary, Today's Special and GEORGE'S, continue to have future potential
Items this document does not state (18)
Date of occurrenceDate recognized / date notice receivedImpact 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 changePlanned 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.

A gap arose compared with the business plan at the time of the acquisition, mainly due to delays in the pace of store openings. The company says the two brands concerned continue to have future potential.

How to read this page

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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 Recognition of an Impairment Loss | and ST HD Co.,Ltd. (2685) timely disclosure | Komori