Komori
Occurring Fact3686DLE Inc.Information and Communications, Services and Others

Notice Regarding the Recognition of Extraordinary Income and Extraordinary Losses

In the fourth quarter of the fiscal year ending March 2026, the Company expects to recognize an extraordinary gain of ¥5 million in connection with the transfer of shares in a joint venture. Meanwhile, the Company expects to recognize an extraordinary loss of ¥280 million on investment securities held by a consolidated subsidiary currently undergoing liquidation.

Worth reading
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Direction
Mixed performance
Direction inferred from the company’s description.
Scale
280
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Recognition of an extraordinary gain (gain on sale of shares in an affiliated company) and an extraordinary loss (valuation loss on investment securities)

Subject Entity

A consolidated subsidiary of the company

Target Locations / Products

Joint venture and investment securities (no specific name provided)

This disclosure03/25/2026
Cause

Gain on sale of shares in an affiliated company: termination of the joint venture agreement in connection with the transfer of the shares. Valuation loss on investment securities: not disclosed

Amount of Impact on Business Performance

Extraordinary gain (gain on sale of shares in an affiliated company): ¥5 million; extraordinary loss (valuation loss on investment securities): ¥280 million

Accounting period in which recognized

Fourth quarter of the fiscal year ended March 2026

Impact on Earnings Forecast

Details are provided in the "Notice Regarding Revision of Full-Year Earnings Forecasts" announced today, 25 March 2026.

Outlook

The Company expects to recognize an extraordinary gain of ¥5 million and an extraordinary loss of ¥280 million in the fourth quarter of the fiscal year ending March 2026. Details of the revision to the full-year earnings forecast are provided in the "Notice Regarding Revision of Full-Year Earnings Forecasts" announced on the same day.

Event that occurred
ItemDetails
Event nameRecognition of an extraordinary gain (gain on sale of shares in an affiliated company) and an extraordinary loss (valuation loss on investment securities)
Subject EntityA consolidated subsidiary of the company
Target Locations / ProductsJoint venture and investment securities (no specific name provided)
CauseGain on sale of shares in an affiliated company: termination of the joint venture agreement in connection with the transfer of the shares. Valuation loss on investment securities: not disclosed
Amount of Impact on Business PerformanceExtraordinary gain (gain on sale of shares in an affiliated company): ¥5 million; extraordinary loss (valuation loss on investment securities): ¥280 million
Accounting period in which recognizedFourth quarter of the fiscal year ended March 2026
Impact on Earnings ForecastDetails are provided in the "Notice Regarding Revision of Full-Year Earnings Forecasts" announced today, 25 March 2026.
OutlookThe Company expects to recognize an extraordinary gain of ¥5 million and an extraordinary loss of ¥280 million in the fourth quarter of the fiscal year ending March 2026. Details of the revision to the full-year earnings forecast are provided in the "Notice Regarding Revision of Full-Year Earnings Forecasts" announced on the same day.
Items this document does not state (17)
Date of occurrenceDate recognized / date notice receivedType of litigation or proceedingCourt 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 changePlanned follow-up disclosure

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 extraordinary gain relates to the termination of the joint venture agreement following the transfer of the joint venture shares held by a consolidated subsidiary. The extraordinary loss is a valuation loss on investment securities held by a consolidated subsidiary currently undergoing liquidation.

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 Income and Extraordinary Losses | DLE Inc. (3686) timely disclosure | Komori