Komori
Occurring Fact3174Happiness and D Co.,Ltd.Retail

Notice Regarding the Expected Recognition of Extraordinary Income (Penalty Income)

The company expects to recognize the ¥5.191 million penalty payment received from the landlord for stores that closed due to the landlord's circumstances as extraordinary income in the first quarter of the fiscal year ending August 2027.

Worth reading
44Recurring
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Direction
Improvement
Direction inferred from the company’s description.
Scale
5191
Thousand yen
Wording
Avoiding a definitive answer
How definitive the wording is.

Expected Recognition of Extraordinary Income (Penalty Income)

Subject Entity

株式会社ハピネス・アンド・ディ (filing company)

Target Locations / Products

Our stores subject to early lease termination

This disclosure10/28/2026
Cause

Closed at the landlord's request

Amount of Impact on Business Performance

¥5.191 million (extraordinary income)

Accounting period in which recognized

First-quarter consolidated accounting period of the fiscal year ending August 2027 (1 September 2026 to 30 November 2026)

Impact on Earnings Forecast

The impact on results for the fiscal year ending August 2027 is expected to be immaterial, but is currently under review. If a revision to the earnings forecast is necessary, the company will disclose it promptly.

Company response

Suspended operations

Our stores closed following early lease termination at the landlord's request

Outlook

The Company will promptly disclose any necessary revision to the earnings forecast.

Event that occurred
ItemDetails
Event nameExpected Recognition of Extraordinary Income (Penalty Income)
Subject Entity株式会社ハピネス・アンド・ディ (filing company)
Target Locations / ProductsOur stores subject to early lease termination
CauseClosed at the landlord's request
Amount of Impact on Business Performance¥5.191 million (extraordinary income)
Accounting period in which recognizedFirst-quarter consolidated accounting period of the fiscal year ending August 2027 (1 September 2026 to 30 November 2026)
Impact on Earnings ForecastThe impact on results for the fiscal year ending August 2027 is expected to be immaterial, but is currently under review. If a revision to the earnings forecast is necessary, the company will disclose it promptly.
Suspended operationsOur stores closed following early lease termination at the landlord's request
OutlookThe Company will promptly disclose any necessary revision to the earnings forecast.
Planned follow-up disclosureThe Company will promptly disclose any necessary revision to the earnings forecast.
Items this document does not state (15)
Date of occurrenceDate 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 collectionScheduled 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 company's stores whose leases were terminated early closed at the landlord's request, and the company will receive penalty payments from the landlord.

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 Regarding the Expected Recognition of Extraordinary Income (Penalty Income) | Happiness and D Co.,Ltd. (3174) timely disclosure | Komori