Notice Regarding the Recognition of Non-Operating Expenses and Extraordinary Losses | Kudan Inc. (4425) timely disclosure

Worth reading

39Recurring

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Direction

Deterioration

Direction inferred from the company’s description.

Scale

¥70 million (foreign exchange loss; an impairment loss of ¥9 million was separately recorded as an extraordinary loss)

Wording

Definitive

How definitive the wording is.

Recording of non-operating expenses and extraordinary losses

Subject Entity

Filing company (the Company, Kudan Inc.)

This disclosure11/12/2026

Cause

Fluctuations in the pound, euro and US dollar exchange rates. For the impairment loss, causes other than the assets being fixed assets related to research and development and other activities were not disclosed.

Amount of Impact on Business Performance

Foreign exchange loss of ¥70 million (non-operating expense); impairment loss of ¥9 million (extraordinary loss)

Accounting period in which recognized

Cumulative second quarter (interim period) of the fiscal year ending March 2027

Impact on Earnings Forecast

The impact on results of recording the above non-operating expense and extraordinary loss is reflected in the Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP], published today.

Event that occurred
Item	Details
Event name	Recording of non-operating expenses and extraordinary losses
Subject Entity	Filing company (the Company, Kudan Inc.)
Cause	Fluctuations in the pound, euro and US dollar exchange rates. For the impairment loss, causes other than the assets being fixed assets related to research and development and other activities were not disclosed.
Amount of Impact on Business Performance	Foreign exchange loss of ¥70 million (non-operating expense); impairment loss of ¥9 million (extraordinary loss)
Accounting period in which recognized	Cumulative second quarter (interim period) of the fiscal year ending March 2027
Impact on Earnings Forecast	The impact on results of recording the above non-operating expense and extraordinary loss is reflected in the Consolidated Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP], published today.

Items this document does not state (19)

Date of occurrenceDate 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 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.

Due to fluctuations in the pound, euro and US dollar exchange rates. The extraordinary loss was recorded because of an impairment loss on fixed assets related to research and development and other activities.

How to read this page

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