Komori
Occurring Fact3474G-FACTORY CO.,LTD.Real Estate

Notice Regarding the Recognition of Extraordinary Gain

A settlement was reached regarding the pending claims for construction fees and penalties, and a special gain of ¥38 million was recognized. In addition, ¥46 million in penalties arising from the termination of a consolidated subsidiary’s outsourcing agreement was recognized, resulting in total special gains of ¥84 million.

Worth reading
54Recurring
Scored from 3 of 5 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
84
¥ million (extraordinary gain)
Wording
Conditional
How definitive the wording is.

Recognition of extraordinary gain

Subject Entity

Filing company: G-FACTORY Co., Ltd.; its consolidated subsidiary (name not stated in the main text)

Occurrence21 August 2026 (settlement reached in litigation), 14 August 2026 (penalty recognized)
This disclosure11/12/2026
Cause

Settlement of litigation concerning claims for construction fees and penalties under an outsourcing agreement, and termination of the outsourcing agreement with the customer company

Amount of Impact on Business Performance

Settlement proceeds received of ¥38 million and penalty income of ¥46 million recognized as special gains

Accounting period in which recognized

Third-quarter consolidated accounting period of the fiscal year ending December 2026 (1 July 2026 to 30 September 2026)

Impact on Earnings Forecast

The earnings forecast announced on 13 February 2026 remains unchanged. If it is determined that a revision is necessary, it will be announced promptly.

Related procedures

Type

Litigation concerning claims for construction fees and penalties (settlement reached), and penalty income arising from the termination of an outsourcing agreement

Outlook

The business conditions for the fourth quarter are currently under review, and the full-year consolidated earnings forecast remains unchanged at this time. If it is determined that a revision is necessary, it will be announced promptly.

Planned follow-up disclosure

If it is determined that a revision to the earnings forecast is necessary, it will be announced promptly.

Event that occurred
ItemDetails
Event nameRecognition of extraordinary gain
Date of occurrence21 August 2026 (settlement reached in litigation), 14 August 2026 (penalty recognized)
Subject EntityFiling company: G-FACTORY Co., Ltd.; its consolidated subsidiary (name not stated in the main text)
CauseSettlement of litigation concerning claims for construction fees and penalties under an outsourcing agreement, and termination of the outsourcing agreement with the customer company
Amount of Impact on Business PerformanceSettlement proceeds received of ¥38 million and penalty income of ¥46 million recognized as special gains
Accounting period in which recognizedThird-quarter consolidated accounting period of the fiscal year ending December 2026 (1 July 2026 to 30 September 2026)
Impact on Earnings ForecastThe earnings forecast announced on 13 February 2026 remains unchanged. If it is determined that a revision is necessary, it will be announced promptly.
Type of litigation or proceedingLitigation concerning claims for construction fees and penalties (settlement reached), and penalty income arising from the termination of an outsourcing agreement
OutlookThe business conditions for the fourth quarter are currently under review, and the full-year consolidated earnings forecast remains unchanged at this time. If it is determined that a revision is necessary, it will be announced promptly.
Planned follow-up disclosureIf it is determined that a revision to the earnings forecast is necessary, it will be announced promptly.
Items this document does not state (15)
Date recognized / date notice receivedTarget Locations / ProductsCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled 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.

A settlement was reached in litigation concerning claims for construction fees and penalties under an outsourcing agreement, and the related settlement was completed. In addition, a penalty arose under the terms of the agreement upon termination of the consolidated subsidiary’s outsourcing agreement.

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 Recognition of Extraordinary Gain | G-FACTORY CO.,LTD. (3474) timely disclosure | Komori