Notice Regarding the Recording of Non-Operating Expenses, Extraordinary Losses and Adjustments to Income Taxes
AXEL MARK INC. (filing company), スパイラルセンス株式会社, ウェルネスモアラボラトリーズ株式会社, アクセルメディカ株式会社 and 株式会社 crafty
The financial report received in connection with the investment in the investment partnership, the transfer of all shares of スパイラルセンス株式会社, the results of a careful assessment of the collectibility of the respective loans, and an assessment of the recoverability of deferred tax assets based on the increase in tax loss carryforwards at 株式会社 crafty and its expected future business performance
Loss on the operation of an investment partnership: ¥11 million (non-operating expense); loss on the sale of shares in a subsidiary: ¥37 million on a non-consolidated basis and ¥7 million on a consolidated basis (extraordinary loss); provision for allowance for doubtful accounts on loans to スパイラルセンス株式会社: ¥30 million (extraordinary loss); provision for allowance for doubtful accounts on loans to ウェルネスモアラボラトリーズ株式会社 and its representative director: ¥64 million (extraordinary loss); provision for allowance for doubtful accounts on loans to アクセルメディカ株式会社: ¥21 million (extraordinary loss on a non-consolidated basis); and income tax adjustment (gain) related to 株式会社 crafty: ¥8 million (¥17 million for the cumulative second quarter period)
Second-quarter accounting period of the fiscal year ending September 2026
The impact on results from the recognition of the above non-operating expenses and extraordinary losses has been reflected in the Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP], released today.
Provisions for allowance for doubtful accounts were recognized for loans of ¥30 million to スパイラルセンス株式会社, ¥64 million to ウェルネスモアラボラトリーズ株式会社 and its representative director, and ¥21 million to アクセルメディカ株式会社.
The impact on results recognized above has been reflected in the Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP], released today.
| Item | Details |
|---|---|
| Event name | Notice Regarding the Recording of Non-Operating Expenses, Extraordinary Losses and Adjustments to Income Taxes |
| Date of occurrence | 31 March 2026 (the date on which all shares of スパイラルセンス株式会社 were transferred) |
| Subject Entity | AXEL MARK INC. (filing company), スパイラルセンス株式会社, ウェルネスモアラボラトリーズ株式会社, アクセルメディカ株式会社 and 株式会社 crafty |
| Cause | The financial report received in connection with the investment in the investment partnership, the transfer of all shares of スパイラルセンス株式会社, the results of a careful assessment of the collectibility of the respective loans, and an assessment of the recoverability of deferred tax assets based on the increase in tax loss carryforwards at 株式会社 crafty and its expected future business performance |
| Amount of Impact on Business Performance | Loss on the operation of an investment partnership: ¥11 million (non-operating expense); loss on the sale of shares in a subsidiary: ¥37 million on a non-consolidated basis and ¥7 million on a consolidated basis (extraordinary loss); provision for allowance for doubtful accounts on loans to スパイラルセンス株式会社: ¥30 million (extraordinary loss); provision for allowance for doubtful accounts on loans to ウェルネスモアラボラトリーズ株式会社 and its representative director: ¥64 million (extraordinary loss); provision for allowance for doubtful accounts on loans to アクセルメディカ株式会社: ¥21 million (extraordinary loss on a non-consolidated basis); and income tax adjustment (gain) related to 株式会社 crafty: ¥8 million (¥17 million for the cumulative second quarter period) |
| Accounting period in which recognized | Second-quarter accounting period of the fiscal year ending September 2026 |
| Impact on Earnings Forecast | The impact on results from the recognition of the above non-operating expenses and extraordinary losses has been reflected in the Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP], released today. |
| Amount of receivables at risk of non-collection or delayed collection | Provisions for allowance for doubtful accounts were recognized for loans of ¥30 million to スパイラルセンス株式会社, ¥64 million to ウェルネスモアラボラトリーズ株式会社 and its representative director, and ¥21 million to アクセルメディカ株式会社. |
| Outlook | The impact on results recognized above has been reflected in the Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending September 2026 [Japanese GAAP], released today. |
Items this document does not state (16)
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.These items resulted from recognizing a loss on the operation of an investment partnership based on the financial report received from the partnership, the transfer of all shares of スパイラルセンス株式会社, provisions for allowance for doubtful accounts following a careful assessment of the collectibility of the respective loans, and an assessment of the recoverability of deferred tax assets based on the increase in tax loss carryforwards at 株式会社 crafty and its expected future business performance.