Recognition of a provision for doubtful accounts
パス株式会社, 株式会社三和製作所, 株式会社アルヌール, 株式会社マードゥレクス and 株式会社ＲＭＤＣ
The Company conservatively reassessed recoverability based on a review of the recoverability of loans in connection with the transfer of all shares in 株式会社三和製作所, the financial condition of the company's external business partners, and discussions with the auditing firm regarding the other 3 companies, taking into account their medium-term plans and earnings outlooks.
Consolidated: ¥137,424 thousand (extraordinary loss); non-consolidated: ¥1,041,055 thousand (extraordinary loss). Of these amounts, ¥137,424 thousand related to 株式会社三和製作所 affects consolidated results, while the remaining ¥908,055 thousand has no impact on consolidated results.
The fourth quarter of the fiscal year ending March 2026
The impact of this matter is reflected in the Consolidated Financial Results for the Fiscal Year Ending March 2026, released today. No revision to the earnings forecast is disclosed.
Loan to 株式会社三和製作所: ¥133,000 thousand; receivables from the company's external business partners: ¥4,424 thousand; loan to 株式会社アルヌール: ¥125,555 thousand; loan to 株式会社マードゥレクス: ¥359,000 thousand; loan to 株式会社ＲＭＤＣ: ¥423,500 thousand.
Company response
The Company discussed the matter with the auditing firm based on its future medium-term plans and earnings outlooks. No third-party committee or special investigation committee has been established, and this is not disclosed.
The impact of this matter is reflected in the Consolidated Financial Results for the Fiscal Year Ending March 2026, released today. Other future actions and their timing are not disclosed.
| Item | Details |
|---|---|
| Event name | Recognition of a provision for doubtful accounts |
| Date of occurrence | 31 March 2026 (the date on which all shares in 株式会社三和製作所 were transferred; the specific date on which the provision for doubtful accounts itself was recognized falls within the fourth-quarter consolidated accounting period of the fiscal year ending March 2026 and is not disclosed) |
| Subject Entity | パス株式会社, 株式会社三和製作所, 株式会社アルヌール, 株式会社マードゥレクス and 株式会社ＲＭＤＣ |
| Cause | The Company conservatively reassessed recoverability based on a review of the recoverability of loans in connection with the transfer of all shares in 株式会社三和製作所, the financial condition of the company's external business partners, and discussions with the auditing firm regarding the other 3 companies, taking into account their medium-term plans and earnings outlooks. |
| Amount of Impact on Business Performance | Consolidated: ¥137,424 thousand (extraordinary loss); non-consolidated: ¥1,041,055 thousand (extraordinary loss). Of these amounts, ¥137,424 thousand related to 株式会社三和製作所 affects consolidated results, while the remaining ¥908,055 thousand has no impact on consolidated results. |
| Accounting period in which recognized | The fourth quarter of the fiscal year ending March 2026 |
| Impact on Earnings Forecast | The impact of this matter is reflected in the Consolidated Financial Results for the Fiscal Year Ending March 2026, released today. No revision to the earnings forecast is disclosed. |
| Amount of receivables at risk of non-collection or delayed collection | Loan to 株式会社三和製作所: ¥133,000 thousand; receivables from the company's external business partners: ¥4,424 thousand; loan to 株式会社アルヌール: ¥125,555 thousand; loan to 株式会社マードゥレクス: ¥359,000 thousand; loan to 株式会社ＲＭＤＣ: ¥423,500 thousand. |
| Investigation structure | The Company discussed the matter with the auditing firm based on its future medium-term plans and earnings outlooks. No third-party committee or special investigation committee has been established, and this is not disclosed. |
| Outlook | The impact of this matter is reflected in the Consolidated Financial Results for the Fiscal Year Ending March 2026, released today. Other future actions and their timing are not disclosed. |
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.The Company conservatively reassessed recoverability based on a review of the recoverability of loans in connection with the transfer of all shares in 株式会社三和製作所, the financial condition of the company's external business partners, and discussions with the auditing firm regarding 株式会社アルヌール, 株式会社マードゥレクス and 株式会社ＲＭＤＣ, taking into account their medium-term plans and earnings outlooks.