Recognition of Non-Operating Income, Non-Operating Expenses and Income Taxes for Prior Periods
Nano Holdings,Inc. and its subsidiary (the subsidiary's name is not disclosed)
The Company's foreign-currency deposits and Series 1 unsecured bonds (limited to qualified institutional investors)
The foreign exchange gain resulted from the revaluation of foreign-currency deposits due to fluctuations in foreign exchange rates. The interest expense related to the Series 1 unsecured bonds. The income taxes for prior periods resulted from the discovery of omitted income tax recognition during a subsidiary's self-inspection.
¥6 million in foreign exchange gains (non-operating income), ¥6 million in interest expense (non-operating expenses), and ¥6 million in income taxes for prior periods (classification not disclosed)
Cumulative consolidated period for the first quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026)
See the “Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)” disclosed today.
| Item | Details |
|---|---|
| Event name | Recognition of Non-Operating Income, Non-Operating Expenses and Income Taxes for Prior Periods |
| Date recognized / date notice received | At the filing of the final tax return at the end of June 2026 (recognition of the omitted income tax recognition at the subsidiary) |
| Subject Entity | Nano Holdings,Inc. and its subsidiary (the subsidiary's name is not disclosed) |
| Target Locations / Products | The Company's foreign-currency deposits and Series 1 unsecured bonds (limited to qualified institutional investors) |
| Cause | The foreign exchange gain resulted from the revaluation of foreign-currency deposits due to fluctuations in foreign exchange rates. The interest expense related to the Series 1 unsecured bonds. The income taxes for prior periods resulted from the discovery of omitted income tax recognition during a subsidiary's self-inspection. |
| Amount of Impact on Business Performance | ¥6 million in foreign exchange gains (non-operating income), ¥6 million in interest expense (non-operating expenses), and ¥6 million in income taxes for prior periods (classification not disclosed) |
| Accounting period in which recognized | Cumulative consolidated period for the first quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026) |
| Impact on Earnings Forecast | See the “Summary of Financial Results for the First Quarter of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)” disclosed today. |
Items this document does not state (17)
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 gain resulted from fluctuations in foreign exchange rates and the revaluation of foreign-currency deposits. The interest expense related to the Series 1 unsecured bonds. The income taxes for prior periods resulted from the discovery of omitted income tax recognition during a subsidiary's self-inspection.