Recognition of Non-Operating Income, Non-Operating Expenses and Extraordinary Gain
UNIVA Oak Holdings Limited (consolidated)
UNIVA Marketing Limited (Cayman), foreign-currency-denominated receivables held by the Group, borrowings from financial institutions and others, and equity-method affiliates
Foreign-currency-denominated receivables were valued at the exchange rates prevailing at the end of June 2026 due to fluctuations in exchange rates. The Company borrowed from financial institutions and others. The results of equity-method affiliates were reflected. Negative goodwill arose in connection with the acquisition of shares in UNIVA Marketing Limited (Cayman).
Foreign exchange gain of ¥55 million (non-operating income), interest expense of ¥23 million (non-operating expense), equity-method investment loss of ¥12 million (non-operating expense), and gain on negative goodwill of ¥316 million (extraordinary gain)
The consolidated accounting period for the first quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026)
The gain on negative goodwill of ¥316 million was already incorporated into the full-year consolidated earnings forecast for the fiscal year ending March 2027, announced on 15 May 2026. The items recognized above are reflected in the first-quarter earnings report for the fiscal year ending March 2027 published today.
| Item | Details |
|---|---|
| Event name | Recognition of Non-Operating Income, Non-Operating Expenses and Extraordinary Gain |
| Date of occurrence | 1 April 2026 to 30 June 2026 (recognition period). The share acquisition date related to the gain on negative goodwill was 1 April 2026. |
| Subject Entity | UNIVA Oak Holdings Limited (consolidated) |
| Target Locations / Products | UNIVA Marketing Limited (Cayman), foreign-currency-denominated receivables held by the Group, borrowings from financial institutions and others, and equity-method affiliates |
| Cause | Foreign-currency-denominated receivables were valued at the exchange rates prevailing at the end of June 2026 due to fluctuations in exchange rates. The Company borrowed from financial institutions and others. The results of equity-method affiliates were reflected. Negative goodwill arose in connection with the acquisition of shares in UNIVA Marketing Limited (Cayman). |
| Amount of Impact on Business Performance | Foreign exchange gain of ¥55 million (non-operating income), interest expense of ¥23 million (non-operating expense), equity-method investment loss of ¥12 million (non-operating expense), and gain on negative goodwill of ¥316 million (extraordinary gain) |
| Accounting period in which recognized | The consolidated accounting period for the first quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026) |
| Impact on Earnings Forecast | The gain on negative goodwill of ¥316 million was already incorporated into the full-year consolidated earnings forecast for the fiscal year ending March 2027, announced on 15 May 2026. The items recognized above are reflected in the first-quarter earnings report for the fiscal year ending March 2027 published today. |
Items this document does not state (17)
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 foreign exchange gain resulted from fluctuations in exchange rates and the valuation of foreign-currency-denominated receivables at the end of the period. The interest expense resulted from borrowings from financial institutions and others. The equity-method investment loss resulted from reflecting the results of equity-method affiliates. The gain on negative goodwill arose in connection with the acquisition of shares in UNIVA Marketing Limited (Cayman).