Recognition of a Special Loss (Loss on Business Withdrawal) and Recognition of Non-operating Income (Insurance Surrender Value)
株式会社でらゲー, a consolidated subsidiary, and the consolidated subsidiary that held the insurance policy (company name: Not disclosed)
A smartphone game released by 株式会社でらゲー (game name: Not disclosed), software under construction before release, and insurance held by a consolidated subsidiary
Recognition of an impairment loss on software under construction for the smartphone game and termination of the service, as well as receipt of an insurance surrender value following cancellation of the insurance policy
¥91 million (special loss: loss on business withdrawal); ¥291 million (non-operating income: insurance surrender value, expected to be recognized)
Third quarter of the fiscal year ending May 2026 (loss on business withdrawal); first quarter of the fiscal year ending May 2027 (insurance surrender value)
The special loss was reflected in the financial results summary for the third quarter of the fiscal year ending May 2026. The insurance surrender value is expected to be recorded as non-operating income in the financial results summary for the first quarter of the fiscal year ending May 2027. Details regarding any revision to the earnings forecast: Not disclosed
Company response
Termination of the smartphone game service
The special loss was reflected in the financial results summary for the third quarter of the fiscal year ending May 2026, and the insurance surrender value is expected to be recorded as non-operating income in the financial results summary for the first quarter of the fiscal year ending May 2027.
The amount is expected to be recorded as non-operating income in the financial results summary for the first quarter of the fiscal year ending May 2027.
| Item | Details |
|---|---|
| Event name | Recognition of a Special Loss (Loss on Business Withdrawal) and Recognition of Non-operating Income (Insurance Surrender Value) |
| Date of occurrence | Third quarter of the fiscal year ending May 2026 (loss on business withdrawal); first quarter of the fiscal year ending May 2027 (expected recognition of the insurance surrender value) |
| Subject Entity | 株式会社でらゲー, a consolidated subsidiary, and the consolidated subsidiary that held the insurance policy (company name: Not disclosed) |
| Target Locations / Products | A smartphone game released by 株式会社でらゲー (game name: Not disclosed), software under construction before release, and insurance held by a consolidated subsidiary |
| Cause | Recognition of an impairment loss on software under construction for the smartphone game and termination of the service, as well as receipt of an insurance surrender value following cancellation of the insurance policy |
| Amount of Impact on Business Performance | ¥91 million (special loss: loss on business withdrawal); ¥291 million (non-operating income: insurance surrender value, expected to be recognized) |
| Accounting period in which recognized | Third quarter of the fiscal year ending May 2026 (loss on business withdrawal); first quarter of the fiscal year ending May 2027 (insurance surrender value) |
| Impact on Earnings Forecast | The special loss was reflected in the financial results summary for the third quarter of the fiscal year ending May 2026. The insurance surrender value is expected to be recorded as non-operating income in the financial results summary for the first quarter of the fiscal year ending May 2027. Details regarding any revision to the earnings forecast: Not disclosed |
| Suspended operations | Termination of the smartphone game service |
| Outlook | The special loss was reflected in the financial results summary for the third quarter of the fiscal year ending May 2026, and the insurance surrender value is expected to be recorded as non-operating income in the financial results summary for the first quarter of the fiscal year ending May 2027. |
| Planned follow-up disclosure | The amount is expected to be recorded as non-operating income in the financial results summary for the first quarter of the fiscal year ending May 2027. |
Items this document does not state (14)
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.Recognition of an impairment loss on software under construction for the smartphone game and withdrawal from the business following termination of the service, as well as receipt of an insurance surrender value following cancellation of an insurance policy held by a consolidated subsidiary.