Recognition of non-operating expenses, an extraordinary loss and a deferred tax benefit
The filing company (the Company), its subsidiaries and other Group companies
Interest expense arose from borrowings and other arrangements of the Company and its subsidiaries. The provision for doubtful accounts resulted from, among other factors, a conservative assessment of the recoverability of loans made by a subsidiary. The impairment loss resulted from a conservative valuation of fixed assets held by a subsidiary. The deferred tax adjustment resulted from estimating future taxable income as of the current date and assessing the recoverability of deferred tax assets.
Non-consolidated financial statements: ¥19 million in interest expense and ¥332 million in provision for doubtful accounts. Consolidated financial statements: ¥24 million in interest expense and ¥343 million in provision for doubtful accounts (non-operating expenses), a ¥6 million impairment loss (extraordinary loss), and a ¥5 million benefit from deferred tax adjustments (△ indicates a benefit).
Fiscal year ending April 2026
This matter has been incorporated into the “Summary of Financial Results for the Fiscal Year Ending April 2026 [Japanese GAAP] (Consolidated)” released today.
| Item | Details |
|---|---|
| Event name | Recognition of non-operating expenses, an extraordinary loss and a deferred tax benefit |
| Subject Entity | The filing company (the Company), its subsidiaries and other Group companies |
| Cause | Interest expense arose from borrowings and other arrangements of the Company and its subsidiaries. The provision for doubtful accounts resulted from, among other factors, a conservative assessment of the recoverability of loans made by a subsidiary. The impairment loss resulted from a conservative valuation of fixed assets held by a subsidiary. The deferred tax adjustment resulted from estimating future taxable income as of the current date and assessing the recoverability of deferred tax assets. |
| Amount of Impact on Business Performance | Non-consolidated financial statements: ¥19 million in interest expense and ¥332 million in provision for doubtful accounts. Consolidated financial statements: ¥24 million in interest expense and ¥343 million in provision for doubtful accounts (non-operating expenses), a ¥6 million impairment loss (extraordinary loss), and a ¥5 million benefit from deferred tax adjustments (△ indicates a benefit). |
| Accounting period in which recognized | Fiscal year ending April 2026 |
| Impact on Earnings Forecast | This matter has been incorporated into the “Summary of Financial Results for the Fiscal Year Ending April 2026 [Japanese GAAP] (Consolidated)” released today. |
Items this document does not state (19)
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 expense arose from borrowings and other arrangements of the Company and its subsidiaries. The provision for doubtful accounts resulted from, among other factors, a conservative assessment of the recoverability of loans made by a subsidiary. The impairment loss resulted from a conservative valuation of fixed assets held by a subsidiary. The deferred tax adjustment resulted from estimating future taxable income and assessing the recoverability of deferred tax assets.