Recognition of an extraordinary loss (valuation loss on shares of subsidiaries)
パス株式会社 (the filing company)
Shares of 株式会社三和製作所 and 株式会社ＲＭＤＣ
The shares of 株式会社三和製作所 were revalued based on the share price calculated in connection with the transfer carried out on 31 March 2026. The shares of 株式会社ＲＭＤＣ were revalued to reflect their actual value from a conservative perspective, following careful discussions with the audit firm and others regarding the company's operating performance, financial position and medium-term business plan, in light of the current business environment and other factors.
Total: ¥267.881 million (extraordinary loss and valuation loss on shares of subsidiaries; ¥109.605 million for shares of 株式会社三和製作所 and ¥158.276 million for shares of 株式会社ＲＭＤＣ)
Fourth quarter of the fiscal year ending March 2026, in the non-consolidated financial statements
Company response
Careful discussions with the audit firm and others
| Item | Details |
|---|---|
| Event name | Recognition of an extraordinary loss (valuation loss on shares of subsidiaries) |
| Date of occurrence | 31 March 2026 (the date on which the shares of 株式会社三和製作所 were transferred; the date on which the valuation loss on shares of subsidiaries itself was recognized is not disclosed) |
| Subject Entity | パス株式会社 (the filing company) |
| Target Locations / Products | Shares of 株式会社三和製作所 and 株式会社ＲＭＤＣ |
| Cause | The shares of 株式会社三和製作所 were revalued based on the share price calculated in connection with the transfer carried out on 31 March 2026. The shares of 株式会社ＲＭＤＣ were revalued to reflect their actual value from a conservative perspective, following careful discussions with the audit firm and others regarding the company's operating performance, financial position and medium-term business plan, in light of the current business environment and other factors. |
| Amount of Impact on Business Performance | Total: ¥267.881 million (extraordinary loss and valuation loss on shares of subsidiaries; ¥109.605 million for shares of 株式会社三和製作所 and ¥158.276 million for shares of 株式会社ＲＭＤＣ) |
| Accounting period in which recognized | Fourth quarter of the fiscal year ending March 2026, in the non-consolidated financial statements |
| Investigation structure | Careful discussions with the audit firm and others |
Items this document does not state (17)
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 shares of 株式会社三和製作所 were revalued based on the share price calculated at the time of the transfer on 31 March 2026. The shares of 株式会社ＲＭＤＣ were revalued to conservatively reflect their actual value, following discussions with the audit firm and others regarding the company's operating performance, financial position and medium-term business plan, in light of the current business environment and other factors.