Recognition of Non-Operating Income and Expenses
KLab Inc. and the Group
Foreign-currency-denominated receivables and payables held by the Group, and crypto assets (Bitcoin) held by the Company
Fluctuations in foreign exchange rates, including the settlement of foreign-currency-denominated receivables and payables and their revaluation using the period-end exchange rate, and the measurement of fair value due to fluctuations in crypto asset prices
In the consolidated accounting period for the second quarter of the fiscal year ending December 2026, the Company recognized foreign exchange gains of ¥32.258 million as non-operating income and an impairment loss on crypto assets of ¥136.758 million as a non-operating expense. On a cumulative basis for the period from 1 January 2026 to 30 June 2026, foreign exchange gains amounted to ¥61.257 million and the impairment loss on crypto assets amounted to ¥192.417 million.
Consolidated accounting period for the second quarter of the fiscal year ending December 2026 (cumulative period: 1 January 2026 to 30 June 2026)
As stated in the "Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)" disclosed today. Whether revisions will be made and the revised figures are Not disclosed
The impact on consolidated results is as stated in the "Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)" disclosed today. Other future actions and their timing are Not disclosed
| Item | Details |
|---|---|
| Event name | Recognition of Non-Operating Income and Expenses |
| Subject Entity | KLab Inc. and the Group |
| Target Locations / Products | Foreign-currency-denominated receivables and payables held by the Group, and crypto assets (Bitcoin) held by the Company |
| Cause | Fluctuations in foreign exchange rates, including the settlement of foreign-currency-denominated receivables and payables and their revaluation using the period-end exchange rate, and the measurement of fair value due to fluctuations in crypto asset prices |
| Amount of Impact on Business Performance | In the consolidated accounting period for the second quarter of the fiscal year ending December 2026, the Company recognized foreign exchange gains of ¥32.258 million as non-operating income and an impairment loss on crypto assets of ¥136.758 million as a non-operating expense. On a cumulative basis for the period from 1 January 2026 to 30 June 2026, foreign exchange gains amounted to ¥61.257 million and the impairment loss on crypto assets amounted to ¥192.417 million. |
| Accounting period in which recognized | Consolidated accounting period for the second quarter of the fiscal year ending December 2026 (cumulative period: 1 January 2026 to 30 June 2026) |
| Impact on Earnings Forecast | As stated in the "Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)" disclosed today. Whether revisions will be made and the revised figures are Not disclosed |
| Outlook | The impact on consolidated results is as stated in the "Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)" disclosed today. Other future actions and their timing are Not disclosed |
Items this document does not state (17)
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.Foreign exchange gains arose primarily from the settlement of foreign-currency-denominated receivables and payables and their revaluation using the period-end exchange rate, due to fluctuations in foreign exchange rates. The impairment loss on crypto assets arose from the measurement of their fair value following fluctuations in crypto asset prices.