Expected Recognition of a Special Gain (Gain on Reversal of Stock Acquisition Rights)
TSUKURUBA Inc. (filing company)
Stock acquisition rights (stock options) previously issued by the company
Some holders of stock acquisition rights notified the company that they intended to waive their rights, resulting in the extinguishment of the stock acquisition rights (stock options).
Gain on reversal of stock acquisition rights: ¥37 million (special gain)
Fourth quarter of the fiscal year ending July 2026, consolidated accounting period (1 May 2026 to 31 July 2026)
Including the impact of this matter, there is currently no change to the full-year consolidated earnings forecast for the fiscal year ending July 2026 disclosed on 15 June 2026.
The amount is expected to be recognized as a special gain in the results for the fourth quarter of the fiscal year ending July 2026. If any matter requiring disclosure arises in the future, including other factors, the company will disclose it promptly.
| Item | Details |
|---|---|
| Event name | Expected Recognition of a Special Gain (Gain on Reversal of Stock Acquisition Rights) |
| Subject Entity | TSUKURUBA Inc. (filing company) |
| Target Locations / Products | Stock acquisition rights (stock options) previously issued by the company |
| Cause | Some holders of stock acquisition rights notified the company that they intended to waive their rights, resulting in the extinguishment of the stock acquisition rights (stock options). |
| Amount of Impact on Business Performance | Gain on reversal of stock acquisition rights: ¥37 million (special gain) |
| Accounting period in which recognized | Fourth quarter of the fiscal year ending July 2026, consolidated accounting period (1 May 2026 to 31 July 2026) |
| Impact on Earnings Forecast | Including the impact of this matter, there is currently no change to the full-year consolidated earnings forecast for the fiscal year ending July 2026 disclosed on 15 June 2026. |
| Outlook | The amount is expected to be recognized as a special gain in the results for the fourth quarter of the fiscal year ending July 2026. If any matter requiring disclosure arises in the future, including other factors, the company will disclose it promptly. |
| Planned follow-up disclosure | If any matter requiring disclosure arises in the future, including other factors, the company will disclose it promptly. |
Items this document does not state (16)
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.Some holders of stock acquisition rights notified the company that they intended to waive their rights, resulting in the extinguishment of the stock acquisition rights (stock options).