Recognition of Non-Operating Income, Non-Operating Expenses (Including Bitcoin Valuation Loss) and Deferred Income Tax Benefit
Metaplanet Inc. (consolidated)
Bitcoin, foreign-currency-denominated receivables, borrowings by consolidated subsidiaries, and share issuance costs recognized as deferred assets
Exchange-rate fluctuations, interest on borrowings by consolidated subsidiaries, an accounting valuation adjustment reflecting temporary bitcoin price fluctuations, amortization of share issuance costs recognized as deferred assets, and bitcoin valuation gains or losses
Foreign exchange gain of ¥572 million recorded as non-operating income; interest expenses of ¥1,805 million, a bitcoin valuation loss of ¥184,297 million, and amortization of share issuance costs of ¥679 million recorded as non-operating expenses; and a deferred income tax benefit of ¥450 million
Cumulative second quarter of the fiscal year ending December 2026
| Item | Details |
|---|---|
| Event name | Recognition of Non-Operating Income, Non-Operating Expenses (Including Bitcoin Valuation Loss) and Deferred Income Tax Benefit |
| Subject Entity | Metaplanet Inc. (consolidated) |
| Target Locations / Products | Bitcoin, foreign-currency-denominated receivables, borrowings by consolidated subsidiaries, and share issuance costs recognized as deferred assets |
| Cause | Exchange-rate fluctuations, interest on borrowings by consolidated subsidiaries, an accounting valuation adjustment reflecting temporary bitcoin price fluctuations, amortization of share issuance costs recognized as deferred assets, and bitcoin valuation gains or losses |
| Amount of Impact on Business Performance | Foreign exchange gain of ¥572 million recorded as non-operating income; interest expenses of ¥1,805 million, a bitcoin valuation loss of ¥184,297 million, and amortization of share issuance costs of ¥679 million recorded as non-operating expenses; and a deferred income tax benefit of ¥450 million |
| Accounting period in which recognized | Cumulative second quarter of the fiscal year ending December 2026 |
Items this document does not state (19)
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 was attributable to the impact of exchange-rate fluctuations on foreign-currency-denominated receivables, while interest expenses were primarily attributable to interest on borrowings by consolidated subsidiaries. The bitcoin valuation loss was primarily an accounting valuation adjustment reflecting temporary price fluctuations. Amortization of share issuance costs represented the amortization of share issuance costs recognized as deferred assets. The deferred income tax benefit was primarily attributable to the bitcoin valuation gain or loss.