(Extraordinary Losses Presentation Materials) Change in Accounting Treatment Associated with Monetization of the Renewable Energy Business

The renewable energy business changed from the lump-sum sale of multiple properties to options including power sales, sale after completion and conversion to battery storage facilities on a property-by-property basis. Accordingly, the accounting treatment for advances paid for construction costs was changed. The company recognized an extraordinary loss as a result, but explained that there was no impact on cash flow.

Worth reading

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Scored from 0 of 3 sections

Direction

Mixed performance

Direction inferred from the company’s description.

Scale

8.94

¥100 million

Wording

Avoiding a definitive answer

How definitive the wording is.

What was corrected and how

A subsequent correction by the company to the contents of an already published filing.

Original disclosure

The number of days elapsed cannot be calculated because the original disclosure date is unknown.

This correction2026-11-13

Impact on Business Performance (the company’s explanation)

The extraordinary loss resulted from a change in the accounting treatment for advances paid for construction costs following a change in the business scheme. The change in accounting treatment had no impact on cash flow and is nonrecurring.

What was corrected and how
Item	Details
Impact on Business Performance	The extraordinary loss resulted from a change in the accounting treatment for advances paid for construction costs following a change in the business scheme. The change in accounting treatment had no impact on cash flow and is nonrecurring.

Items this document does not state (5)

Disclosure subject to correctionOriginal disclosure dateLocation of correctionDetails of correctionReason for correction

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.

Because the accounting treatment for advances paid for construction costs was changed following a change in the business scheme.

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.