During the interim consolidated accounting period of the fiscal year ending January 2027, the Company recorded a remittance fraud loss of ¥45 million and an impairment loss on non-current assets related to its 361° stores of ¥61 million as extraordinary losses.
株式会社ジェリービーンズグループ (the Company)
361° (Three Sixty-One) stores
Remittance fraud incident. Following a review of the future recoverability of store assets and other non-current assets related to the 361° stores, impairment accounting was applied.
Remittance fraud loss of ¥45 million and impairment loss on non-current assets of ¥61 million. Both were recorded as extraordinary losses.
Interim consolidated accounting period of the fiscal year ending January 2027 (1 February 2026 to 31 July 2026)
Reflected in the “Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending January 2027 [Japanese GAAP] (Consolidated)” published today.
Investigation (remittance fraud incident)
Consultation with the audit firm
The amount of the loss related to the remittance fraud incident may change depending on the progress of the investigation and the recovery status going forward.
| Item | Details |
|---|---|
| Event name | Notice of Extraordinary Loss |
| Date of occurrence | Interim consolidated accounting period of the fiscal year ending January 2027 (1 February 2026 to 31 July 2026) |
| Subject Entity | 株式会社ジェリービーンズグループ (the Company) |
| Target Locations / Products | 361° (Three Sixty-One) stores |
| Cause | Remittance fraud incident. Following a review of the future recoverability of store assets and other non-current assets related to the 361° stores, impairment accounting was applied. |
| Amount of Impact on Business Performance | Remittance fraud loss of ¥45 million and impairment loss on non-current assets of ¥61 million. Both were recorded as extraordinary losses. |
| Accounting period in which recognized | Interim consolidated accounting period of the fiscal year ending January 2027 (1 February 2026 to 31 July 2026) |
| Impact on Earnings Forecast | Reflected in the “Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending January 2027 [Japanese GAAP] (Consolidated)” published today. |
| Type of litigation or proceeding | Investigation (remittance fraud incident) |
| Investigation structure | Consultation with the audit firm |
| Outlook | The amount of the loss related to the remittance fraud incident may change depending on the progress of the investigation and the recovery status going forward. |
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 remittance fraud loss was recorded because the investigation is expected to take time to progress and the audit firm advised that, at this stage, it was appropriate to recognize the amount of funds transferred as a loss. The impairment loss on non-current assets was recorded because, after reviewing the future recoverability of store assets and other assets related to the 361° stores, impairment accounting was deemed necessary.