Notice Regarding the Recognition of Extraordinary Loss

Worth reading

42Recurring

0–100. This measures how worthwhile something is to read, not how good or bad the company is.

Direction

Deterioration

Direction inferred from the company’s description.

Scale

38786

¥ thousand

Wording

Definitive

How definitive the wording is.

Subject Entity

SpiderPlus & Co.

Target Locations / Products

A new mobile version of the “SPIDER+” app and certain features under development

This disclosure08/12/2026

Cause

In light of a review of the scope of a project being developed to improve operational efficiency, as well as development investment projects including the development of a new mobile version of the “SPIDER+” app, the expected use of some features under development declined, making part of the investment unrecoverable.

Amount of Impact on Business Performance

An impairment loss of ¥38.786 million was recognized as an extraordinary loss.

Accounting period in which recognized

Cumulative second quarter of the fiscal year ending December 2026

Event that occurred
Item	Details
Event name	Notice Regarding the Recognition of Extraordinary Loss
Subject Entity	SpiderPlus & Co.
Target Locations / Products	A new mobile version of the “SPIDER+” app and certain features under development
Cause	In light of a review of the scope of a project being developed to improve operational efficiency, as well as development investment projects including the development of a new mobile version of the “SPIDER+” app, the expected use of some features under development declined, making part of the investment unrecoverable.
Amount of Impact on Business Performance	An impairment loss of ¥38.786 million was recognized as an extraordinary loss.
Accounting period in which recognized	Cumulative second quarter of the fiscal year ending December 2026

Items this document does not state (19)

Date of occurrenceDate recognized / date notice receivedImpact on Earnings ForecastType 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 changeOutlookPlanned follow-up disclosure

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.

Based on a review of the scope of the development project and the development of a new mobile version of the “SPIDER+” app, the expected use of some features under development declined, making part of the investment unrecoverable.

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.

Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.

Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.