Recording of extraordinary income and extraordinary loss
イメージ情報開発株式会社 (filing company)
Bonus provision and retirement allowance plan (no applicable site or product specified)
The bonus provision was no longer necessary following a review of the provision amount. The retirement benefit plan was discontinued, and the basis for calculating payments was changed from the amount payable upon employee-initiated retirement to the amount payable upon company-initiated retirement.
¥23 million from the reversal of the bonus provision will be recognized as extraordinary income, and ¥27 million from the termination of the retirement benefit plan will be recognized as an extraordinary loss.
The cumulative consolidated first-quarter period of the fiscal year ending March 2027
The impact on the consolidated earnings forecast for the fiscal year ending March 2027 is currently under review and will be disclosed promptly once it becomes clear.
The above extraordinary income and extraordinary loss will be reflected in the consolidated financial results for the first quarter of the fiscal year ending March 2027. The impact on the consolidated earnings forecast will be reviewed and disclosed promptly once it becomes clear.
The company will disclose the impact on the consolidated earnings forecast promptly once it becomes clear.
| Item | Details |
|---|---|
| Event name | Recording of extraordinary income and extraordinary loss |
| Subject Entity | イメージ情報開発株式会社 (filing company) |
| Target Locations / Products | Bonus provision and retirement allowance plan (no applicable site or product specified) |
| Cause | The bonus provision was no longer necessary following a review of the provision amount. The retirement benefit plan was discontinued, and the basis for calculating payments was changed from the amount payable upon employee-initiated retirement to the amount payable upon company-initiated retirement. |
| Amount of Impact on Business Performance | ¥23 million from the reversal of the bonus provision will be recognized as extraordinary income, and ¥27 million from the termination of the retirement benefit plan will be recognized as an extraordinary loss. |
| Accounting period in which recognized | The cumulative consolidated first-quarter period of the fiscal year ending March 2027 |
| Impact on Earnings Forecast | The impact on the consolidated earnings forecast for the fiscal year ending March 2027 is currently under review and will be disclosed promptly once it becomes clear. |
| Outlook | The above extraordinary income and extraordinary loss will be reflected in the consolidated financial results for the first quarter of the fiscal year ending March 2027. The impact on the consolidated earnings forecast will be reviewed and disclosed promptly once it becomes clear. |
| Planned follow-up disclosure | The company will disclose the impact on the consolidated earnings forecast promptly once it becomes clear. |
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.The bonus provision will be reversed because a review of the provision amount during the cumulative consolidated first quarter determined that it was no longer necessary. With the consent of employees, the retirement benefit plan was discontinued, and the basis for calculating payments was changed from the amount payable upon employee-initiated retirement to the amount payable upon company-initiated retirement. As this resulted in an additional burden, a loss on termination of the plan will be recognized.