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Occurring Fact4415BROAD ENTERPRISE CO.,LTD.Information and Communications, Services and Others

Notice Regarding the Recognition of Non-operating Expenses Related to the Securitization of Receivables

In connection with the securitization of receivables, a ¥554.266 million loss on the sale of receivables will be recorded as a non-operating expense for the third quarter of the fiscal year ending December 2026. The loss has already been factored into the full-year earnings forecast, which remains unchanged.

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
554266
Thousands of yen (loss on sale of receivables; non-operating expenses)
Wording
Definitive
How definitive the wording is.

Recording of Non-operating Expenses Related to Receivables Securitization

Subject Entity

Filing company (BROAD ENTERPRISE CO.,LTD.)

Occurrence12 August 2026 and 14 September 2026 (dates of announcements regarding the securitization of receivables; the date on which the non-operating expense itself was incurred is Not disclosed)
This disclosure11/09/2026
Cause

A loss on the sale of receivables was incurred in connection with the securitization of receivables

Amount of Impact on Business Performance

¥554.266 million (loss on the sale of receivables recorded as a non-operating expense)

Accounting period in which recognized

Third quarter of the fiscal year ending December 2026

Impact on Earnings Forecast

No change to the earnings forecast, as the loss has already been factored into the full-year earnings forecast

Outlook

The loss will be reflected in the Summary of Financial Results for the third quarter of the fiscal year ending December 2026 [Japanese GAAP] (Consolidated). The full-year earnings forecast remains unchanged.

Planned follow-up disclosure

Inclusion in the Summary of Financial Results for the third quarter of the fiscal year ending December 2026

Event that occurred
ItemDetails
Event nameRecording of Non-operating Expenses Related to Receivables Securitization
Date of occurrence12 August 2026 and 14 September 2026 (dates of announcements regarding the securitization of receivables; the date on which the non-operating expense itself was incurred is Not disclosed)
Subject EntityFiling company (BROAD ENTERPRISE CO.,LTD.)
CauseA loss on the sale of receivables was incurred in connection with the securitization of receivables
Amount of Impact on Business Performance¥554.266 million (loss on the sale of receivables recorded as a non-operating expense)
Accounting period in which recognizedThird quarter of the fiscal year ending December 2026
Impact on Earnings ForecastNo change to the earnings forecast, as the loss has already been factored into the full-year earnings forecast
OutlookThe loss will be reflected in the Summary of Financial Results for the third quarter of the fiscal year ending December 2026 [Japanese GAAP] (Consolidated). The full-year earnings forecast remains unchanged.
Planned follow-up disclosureInclusion in the Summary of Financial Results for the third quarter of the fiscal year ending December 2026
Items this document does not state (16)
Date recognized / date notice receivedTarget Locations / ProductsType 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.

A loss on the sale of receivables was incurred in connection with the securitization of receivables.

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.
Notice Regarding the Recognition of Non-operating Expenses Related to the Securitization of Receivables | BROAD ENTERPRISE CO.,LTD. (4415) timely disclosure | Komori