Recognition of Impairment Loss on Investment Securities
Reporting company (Cacco Inc.)
Shares in VALUE CREATION CO.,LTD. (Tokyo Stock Exchange Growth Market, securities code 9238)
The fair value of the company’s shares at 30 June 2026 had declined significantly from their acquisition cost.
¥14 million (impairment loss on investment securities, extraordinary loss)
Interim consolidated accounting period of the fiscal year ending December 2026
The impact of this impairment loss is reflected in the "Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026" released today and the "Notice Regarding Revisions to the Full-Year Non-Consolidated Earnings Forecast and Release of the Consolidated Earnings Forecast for the Fiscal Year Ending December 2026" released on the same day.
The company ended its business alliance with VALUE CREATION CO.,LTD. on 13 June 2026 and resolved at a board meeting held today to sell all of its shares in the company. The capital relationship is also expected to be terminated through the sale of the shares.
| Item | Details |
|---|---|
| Event name | Recognition of Impairment Loss on Investment Securities |
| Date of occurrence | End of June 2026 |
| Subject Entity | Reporting company (Cacco Inc.) |
| Target Locations / Products | Shares in VALUE CREATION CO.,LTD. (Tokyo Stock Exchange Growth Market, securities code 9238) |
| Cause | The fair value of the company’s shares at 30 June 2026 had declined significantly from their acquisition cost. |
| Amount of Impact on Business Performance | ¥14 million (impairment loss on investment securities, extraordinary loss) |
| Accounting period in which recognized | Interim consolidated accounting period of the fiscal year ending December 2026 |
| Impact on Earnings Forecast | The impact of this impairment loss is reflected in the "Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026" released today and the "Notice Regarding Revisions to the Full-Year Non-Consolidated Earnings Forecast and Release of the Consolidated Earnings Forecast for the Fiscal Year Ending December 2026" released on the same day. |
| Outlook | The company ended its business alliance with VALUE CREATION CO.,LTD. on 13 June 2026 and resolved at a board meeting held today to sell all of its shares in the company. The capital relationship is also expected to be terminated through the sale of the shares. |
Items this document does not state (16)
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.Because the fair value of the company’s shares at the end of June 2026 had declined significantly from their acquisition cost, the company will record an impairment loss in accordance with accounting standards for financial instruments and related requirements.