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Occurring Fact4425Kudan Inc.Information and Communications, Services and Others

Notice Regarding Differences Between Consolidated Results and Prior-Period Results, and the Recognition of Non-Operating Income and Extraordinary Losses

For the fiscal year ending March 2026, net sales increased by ¥679 million year on year, while operating, ordinary and net losses narrowed. In addition, foreign exchange gains of ¥354 million were recognized as non-operating income, and an impairment loss on fixed assets of ¥12 million was recognized as an extraordinary loss.

Worth reading
42Recurring
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
613
¥ million (year-on-year change in net income attributable to owners of the parent)
Wording
Definitive
How definitive the wording is.

Consolidated Results, Differences from the Previous Fiscal Year's Actual Results, and Recognition of Non-Operating Income and Extraordinary Loss

Subject Entity

Kudan Inc. (consolidated)

Target Locations / Products

Digital twin and robot businesses, and acquired fixed assets for research and development and other purposes

This disclosure05/14/2026
Cause

Expansion of technology and business areas, the full-scale development of the physical AI market, fluctuations in the exchange rates of the pound, euro and US dollar, and impairment of acquired fixed assets for research and development and other purposes

Amount of Impact on Business Performance

Foreign exchange gains of ¥327 million for the cumulative third quarter and ¥354 million for the cumulative fourth quarter were recognized as non-operating income, and an impairment loss of ¥12 million was recognized as an extraordinary loss

Accounting period in which recognized

Fiscal year ending March 2026 (1 April 2025 to 31 March 2026)

Impact on Earnings Forecast

The impact on results of recognizing the above non-operating income and extraordinary loss is reflected in the Consolidated Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP], published today

Event that occurred
ItemDetails
Event nameConsolidated Results, Differences from the Previous Fiscal Year's Actual Results, and Recognition of Non-Operating Income and Extraordinary Loss
Subject EntityKudan Inc. (consolidated)
Target Locations / ProductsDigital twin and robot businesses, and acquired fixed assets for research and development and other purposes
CauseExpansion of technology and business areas, the full-scale development of the physical AI market, fluctuations in the exchange rates of the pound, euro and US dollar, and impairment of acquired fixed assets for research and development and other purposes
Amount of Impact on Business PerformanceForeign exchange gains of ¥327 million for the cumulative third quarter and ¥354 million for the cumulative fourth quarter were recognized as non-operating income, and an impairment loss of ¥12 million was recognized as an extraordinary loss
Accounting period in which recognizedFiscal year ending March 2026 (1 April 2025 to 31 March 2026)
Impact on Earnings ForecastThe impact on results of recognizing the above non-operating income and extraordinary loss is reflected in the Consolidated Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP], published today
Items this document does not state (18)
Date of occurrenceDate 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 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.

Sales for digital twins and robots increased against a backdrop of expanded technology and business areas and the full-scale development of the physical AI market. Operating profit improved due to higher sales, while ordinary profit and net income attributable to owners of the parent improved mainly due to the increase in foreign exchange gains in addition to the higher sales.

How to read this page

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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 Differences Between Consolidated Results and Prior-Period Results, and the Recognition of Non-Operating Income and Extraordinary Losses | Kudan Inc. (4425) timely disclosure | Komori