Recognition of non-operating expenses, extraordinary losses and deferred income taxes
THE WHY HOW DO COMPANY株式会社 (the filing company) and its subsidiaries (consolidated basis)
No applicable sites or products were specified. The items covered were borrowings, crypto assets held, shares of affiliates held, and deferred tax assets of the companies in the Group.
Interest payments on borrowings, provision for allowance for doubtful accounts related to the transfer of receivables, declines in the fair value of crypto assets held and other factors, conservative estimates of the value of assets related to shares of affiliates, and an assessment of the recoverability of deferred tax assets based on estimated future taxable income.
Consolidated results: interest expenses of ¥12 million, provision for allowance for doubtful accounts of ¥267 million, other non-operating expenses of ¥13 million, impairment losses of ¥15 million, and deferred income taxes of ¥38 million. Non-consolidated results: provision for allowance for doubtful accounts of ¥297 million, other non-operating expenses of ¥8 million, and impairment losses of ¥15 million.
The interim consolidated accounting period of the fiscal year ending April 2026
This matter has been reflected in the "Summary of Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending April 2026 under Japanese GAAP," released today.
The provision for allowance for doubtful accounts was ¥297 million on a non-consolidated basis and ¥267 million on a consolidated basis. The counterparty name is Not disclosed.
This matter has been reflected in the summary of consolidated financial results for the second quarter (interim period) of the fiscal year ending April 2026. Other future measures and their timing are Not disclosed.
| Item | Details |
|---|---|
| Event name | Recognition of non-operating expenses, extraordinary losses and deferred income taxes |
| Subject Entity | THE WHY HOW DO COMPANY株式会社 (the filing company) and its subsidiaries (consolidated basis) |
| Target Locations / Products | No applicable sites or products were specified. The items covered were borrowings, crypto assets held, shares of affiliates held, and deferred tax assets of the companies in the Group. |
| Cause | Interest payments on borrowings, provision for allowance for doubtful accounts related to the transfer of receivables, declines in the fair value of crypto assets held and other factors, conservative estimates of the value of assets related to shares of affiliates, and an assessment of the recoverability of deferred tax assets based on estimated future taxable income. |
| Amount of Impact on Business Performance | Consolidated results: interest expenses of ¥12 million, provision for allowance for doubtful accounts of ¥267 million, other non-operating expenses of ¥13 million, impairment losses of ¥15 million, and deferred income taxes of ¥38 million. Non-consolidated results: provision for allowance for doubtful accounts of ¥297 million, other non-operating expenses of ¥8 million, and impairment losses of ¥15 million. |
| Accounting period in which recognized | The interim consolidated accounting period of the fiscal year ending April 2026 |
| Impact on Earnings Forecast | This matter has been reflected in the "Summary of Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending April 2026 under Japanese GAAP," released today. |
| Amount of receivables at risk of non-collection or delayed collection | The provision for allowance for doubtful accounts was ¥297 million on a non-consolidated basis and ¥267 million on a consolidated basis. The counterparty name is Not disclosed. |
| Outlook | This matter has been reflected in the summary of consolidated financial results for the second quarter (interim period) of the fiscal year ending April 2026. Other future measures and their timing are Not disclosed. |
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.Interest payments on borrowings, provision for allowance for doubtful accounts related to the transfer of receivables, declines in the fair value of crypto assets held and other factors, conservative estimates of the asset value of shares of affiliates held, and an assessment of the recoverability of deferred tax assets based on estimated future taxable income.