Recognition of an Extraordinary Loss and Income Tax Adjustment
UNITED&COLLECTIVE CO.LTD. (the Company)
Fixed assets and deferred tax assets
The impairment loss on fixed assets was recorded following a careful assessment of their future recoverability. With respect to deferred tax assets, their recoverability was carefully assessed based on the outlook for future business performance and other factors, resulting in their reversal and re-estimation, among other factors.
Impairment loss of ¥236.9 million (extraordinary loss) and income tax adjustment of ¥37.294 million (expense)
The cumulative period for the fourth quarter of the fiscal year ending February 2026 (1 March 2025 to 28 February 2026) and the financial results for the fiscal year ending February 2026
Reflected in the financial results summary for the fiscal year ending February 2026 announced today
| Item | Details |
|---|---|
| Event name | Recognition of an Extraordinary Loss and Income Tax Adjustment |
| Subject Entity | UNITED&COLLECTIVE CO.LTD. (the Company) |
| Target Locations / Products | Fixed assets and deferred tax assets |
| Cause | The impairment loss on fixed assets was recorded following a careful assessment of their future recoverability. With respect to deferred tax assets, their recoverability was carefully assessed based on the outlook for future business performance and other factors, resulting in their reversal and re-estimation, among other factors. |
| Amount of Impact on Business Performance | Impairment loss of ¥236.9 million (extraordinary loss) and income tax adjustment of ¥37.294 million (expense) |
| Accounting period in which recognized | The cumulative period for the fourth quarter of the fiscal year ending February 2026 (1 March 2025 to 28 February 2026) and the financial results for the fiscal year ending February 2026 |
| Impact on Earnings Forecast | Reflected in the financial results summary for the fiscal year ending February 2026 announced today |
Items this document does not state (18)
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 recorded an impairment loss on fixed assets following a careful assessment of their future recoverability. With respect to deferred tax assets, the Company assessed their recoverability based on the outlook for future business performance and other factors, and recorded an income tax adjustment as a result of their reversal and re-estimation.