Recognition of non-operating income (foreign exchange gains), non-operating expenses (losses on investments accounted for under the equity method and losses on silent partnership investments), and extraordinary loss (business structure improvement expenses)
ソースネクスト株式会社 and its group, including consolidated subsidiary ポケトーク株式会社
U.S. business (POCKETALK Inc.) and European business (POCKETALK B.V.)
Revaluation of foreign-currency-denominated assets due to fluctuations in foreign exchange rates, losses incurred by an equity-method affiliate, valuation losses based on the investment performance of silent partnerships, and ポケトーク株式会社's change to the operating structures of its U.S. and European businesses and implementation of related measures
Foreign exchange gains of ¥115 million (non-operating income), losses on investments accounted for under the equity method of ¥123 million (non-operating expenses), losses on silent partnership investments of ¥45 million (non-operating expenses), and business structure improvement expenses of ¥100 million (extraordinary loss)
Cumulative second quarter period of the fiscal year ending December 2026 (1 January 2026–30 June 2026)
| Item | Details |
|---|---|
| Event name | Recognition of non-operating income (foreign exchange gains), non-operating expenses (losses on investments accounted for under the equity method and losses on silent partnership investments), and extraordinary loss (business structure improvement expenses) |
| Date of occurrence | 1 January 2026–30 June 2026 (cumulative second quarter period of the fiscal year ending December 2026) |
| Subject Entity | ソースネクスト株式会社 and its group, including consolidated subsidiary ポケトーク株式会社 |
| Target Locations / Products | U.S. business (POCKETALK Inc.) and European business (POCKETALK B.V.) |
| Cause | Revaluation of foreign-currency-denominated assets due to fluctuations in foreign exchange rates, losses incurred by an equity-method affiliate, valuation losses based on the investment performance of silent partnerships, and ポケトーク株式会社's change to the operating structures of its U.S. and European businesses and implementation of related measures |
| Amount of Impact on Business Performance | Foreign exchange gains of ¥115 million (non-operating income), losses on investments accounted for under the equity method of ¥123 million (non-operating expenses), losses on silent partnership investments of ¥45 million (non-operating expenses), and business structure improvement expenses of ¥100 million (extraordinary loss) |
| Accounting period in which recognized | Cumulative second quarter period of the fiscal year ending December 2026 (1 January 2026–30 June 2026) |
Items this document does not state (18)
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 foreign exchange gains resulted from revaluing foreign-currency-denominated assets at the exchange rates prevailing at the end of the period due to fluctuations in foreign exchange rates. The losses on investments accounted for under the equity method resulted from losses incurred by an equity-method affiliate, while the losses on silent partnership investments resulted from recognizing valuation losses based on the investment performance of the silent partnerships. The business structure improvement expenses resulted from ポケトーク株式会社 changing the operating structures of its U.S. and European businesses to focus on profitability and implementing related measures.