Recognition of Extraordinary Loss (Impairment Loss)
パス株式会社's consolidated group (株式会社ＲＭＤＣ, 株式会社三和製作所 and 株式会社アルヌール)
Assets related to 株式会社ＲＭＤＣ (construction in progress, buildings, etc.), assets related to 株式会社三和製作所 (buildings, machinery and equipment, etc.), goodwill relating to 株式会社三和製作所, assets related to 株式会社アルヌール (machinery and equipment, etc.), and other assets
株式会社ＲＭＤＣ and 株式会社アルヌール remain in the investment phase, and it was determined that it would still take time for them to begin generating full-scale revenue. Accordingly, future recoverability was carefully reviewed, and their carrying amounts were reduced to their recoverable amounts from a conservative perspective. A decision was made to transfer all shares of 株式会社三和製作所, and because it was removed from the scope of consolidation, the carrying amounts of its assets and goodwill were impaired.
¥720.512 million (extraordinary loss: impairment loss)
The fourth quarter of the fiscal year ending March 2026
No impact on the earnings forecast was mentioned. The above extraordinary loss is reflected in the Consolidated Financial Results for the Fiscal Year Ended March 2026 released today.
Company response
The medium-term business plans of 株式会社ＲＭＤＣ and 株式会社アルヌール were discussed with the audit firm. No third-party committee or similar body was established, not disclosed.
It was determined that 株式会社ＲＭＤＣ and 株式会社アルヌール will still require time to begin generating full-scale revenue.
| Item | Details |
|---|---|
| Event name | Recognition of Extraordinary Loss (Impairment Loss) |
| Date of occurrence | Fourth quarter of the fiscal year ending March 2026 (consolidated accounting period; no specific date disclosed) |
| Subject Entity | パス株式会社's consolidated group (株式会社ＲＭＤＣ, 株式会社三和製作所 and 株式会社アルヌール) |
| Target Locations / Products | Assets related to 株式会社ＲＭＤＣ (construction in progress, buildings, etc.), assets related to 株式会社三和製作所 (buildings, machinery and equipment, etc.), goodwill relating to 株式会社三和製作所, assets related to 株式会社アルヌール (machinery and equipment, etc.), and other assets |
| Cause | 株式会社ＲＭＤＣ and 株式会社アルヌール remain in the investment phase, and it was determined that it would still take time for them to begin generating full-scale revenue. Accordingly, future recoverability was carefully reviewed, and their carrying amounts were reduced to their recoverable amounts from a conservative perspective. A decision was made to transfer all shares of 株式会社三和製作所, and because it was removed from the scope of consolidation, the carrying amounts of its assets and goodwill were impaired. |
| Amount of Impact on Business Performance | ¥720.512 million (extraordinary loss: impairment loss) |
| Accounting period in which recognized | The fourth quarter of the fiscal year ending March 2026 |
| Impact on Earnings Forecast | No impact on the earnings forecast was mentioned. The above extraordinary loss is reflected in the Consolidated Financial Results for the Fiscal Year Ended March 2026 released today. |
| Investigation structure | The medium-term business plans of 株式会社ＲＭＤＣ and 株式会社アルヌール were discussed with the audit firm. No third-party committee or similar body was established, not disclosed. |
| Outlook | It was determined that 株式会社ＲＭＤＣ and 株式会社アルヌール will still require time to begin generating full-scale revenue. |
Items this document does not state (15)
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.株式会社ＲＭＤＣ and 株式会社アルヌール are in the investment phase, and it was determined that it would take time for them to begin generating full-scale revenue. Accordingly, future recoverability was carefully reviewed, and their carrying amounts were reduced to their recoverable amounts. With respect to 株式会社三和製作所, a decision was made to transfer all shares held, and its assets and goodwill were impaired as a result of its removal from the scope of consolidation.