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Occurring Fact3967Eltes Co.,Ltd.Information and Communications, Services and Others

Notice Regarding the Recording of a Gain on Sale of Investment Securities (Extraordinary Income)

The Company Group sold part of one listed security it held between July and August 2026 and expects to record a gain on sale of ¥47 million. The gain is scheduled to be recorded as extraordinary income in the second quarter of the fiscal year ending February 2027, although its impact on the consolidated earnings forecast is currently under review.

Worth reading
31Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
47
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Recognition of Gain on Sale of Investment Securities (Extraordinary Income)

Subject Entity

The group

Target Locations / Products

One listed security held by the Company Group

OccurrenceJuly–August 2026 (sale period)
This disclosure09/01/2026
Cause

To improve capital efficiency. The sale is based on the "Fundamental Improvement of Financial Structure and New Capital Policy through Structural Reform (Carve-Out)" disclosed on 25 June 2026.

Amount of Impact on Business Performance

¥47 million (gain on sale of investment securities, expected to be recorded as extraordinary income)

Accounting period in which recognized

Second-quarter consolidated financial results for the fiscal year ending February 2027

Impact on Earnings Forecast

The impact on the consolidated earnings forecast for the current fiscal year is currently under review, including other factors. If it becomes necessary to revise the forecast, the Company will promptly disclose the information.

Outlook

The gain on sale of investment securities is expected to be recorded as extraordinary income in the second-quarter consolidated financial results for the fiscal year ending February 2027. The impact on the earnings forecast will be reviewed, including other factors, and the Company will promptly disclose any necessary revision.

Planned follow-up disclosure

If it becomes necessary to revise the earnings forecast, the Company will promptly disclose the information.

Event that occurred
ItemDetails
Event nameRecognition of Gain on Sale of Investment Securities (Extraordinary Income)
Date of occurrenceJuly–August 2026 (sale period)
Subject EntityThe group
Target Locations / ProductsOne listed security held by the Company Group
CauseTo improve capital efficiency. The sale is based on the "Fundamental Improvement of Financial Structure and New Capital Policy through Structural Reform (Carve-Out)" disclosed on 25 June 2026.
Amount of Impact on Business Performance¥47 million (gain on sale of investment securities, expected to be recorded as extraordinary income)
Accounting period in which recognizedSecond-quarter consolidated financial results for the fiscal year ending February 2027
Impact on Earnings ForecastThe impact on the consolidated earnings forecast for the current fiscal year is currently under review, including other factors. If it becomes necessary to revise the forecast, the Company will promptly disclose the information.
OutlookThe gain on sale of investment securities is expected to be recorded as extraordinary income in the second-quarter consolidated financial results for the fiscal year ending February 2027. The impact on the earnings forecast will be reviewed, including other factors, and the Company will promptly disclose any necessary revision.
Planned follow-up disclosureIf it becomes necessary to revise the earnings forecast, the Company will promptly disclose the information.
Items this document does not state (15)
Date recognized / date notice receivedType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the change

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.

To improve capital efficiency. The sale is based on the "Fundamental Improvement of Financial Structure and New Capital Policy through Structural Reform (Carve-Out)" disclosed on 25 June 2026.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Recording of a Gain on Sale of Investment Securities (Extraordinary Income) | Eltes Co.,Ltd. (3967) timely disclosure | Komori