Recognition of non-operating income, non-operating expenses, extraordinary loss and income taxes for prior periods
Nano Holdings,Inc. and the Group (the Company's subsidiary in relation to income taxes for prior periods)
First unsecured bond issue (limited to qualified institutional investors), foreign currency-denominated deposits held by the Company, and investment securities held by the Group
Subsidy income relates to subsidies for research and development and other activities. Interest expense relates to the first unsecured bond issue. Foreign exchange losses resulted from fluctuations in foreign exchange rates, primarily the revaluation of foreign currency-denominated deposits. The loss on valuation of investment securities resulted from impairment recognition following a significant decline in fair value. Income taxes for prior periods resulted from the discovery of an omission in the recording of income taxes during a self-inspection conducted when the Company's subsidiary filed its tax return for the period ended June 2026.
Non-operating income: subsidy income of ¥4.825 million. Non-operating expenses: interest expense of ¥12.684 million and foreign exchange losses of ¥7.531 million. Extraordinary loss: loss on valuation of investment securities of ¥54.3 million. Income taxes for prior periods: ¥6 million.
Second quarter of the fiscal year ending March 2027 (1 July 2026 to 30 September 2026)
For details of the impact on results from the recognition of the above non-operating income, non-operating expenses and income taxes for prior periods, refer to the “Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)” released today.
| Item | Details |
|---|---|
| Event name | Recognition of non-operating income, non-operating expenses, extraordinary loss and income taxes for prior periods |
| Subject Entity | Nano Holdings,Inc. and the Group (the Company's subsidiary in relation to income taxes for prior periods) |
| Target Locations / Products | First unsecured bond issue (limited to qualified institutional investors), foreign currency-denominated deposits held by the Company, and investment securities held by the Group |
| Cause | Subsidy income relates to subsidies for research and development and other activities. Interest expense relates to the first unsecured bond issue. Foreign exchange losses resulted from fluctuations in foreign exchange rates, primarily the revaluation of foreign currency-denominated deposits. The loss on valuation of investment securities resulted from impairment recognition following a significant decline in fair value. Income taxes for prior periods resulted from the discovery of an omission in the recording of income taxes during a self-inspection conducted when the Company's subsidiary filed its tax return for the period ended June 2026. |
| Amount of Impact on Business Performance | Non-operating income: subsidy income of ¥4.825 million. Non-operating expenses: interest expense of ¥12.684 million and foreign exchange losses of ¥7.531 million. Extraordinary loss: loss on valuation of investment securities of ¥54.3 million. Income taxes for prior periods: ¥6 million. |
| Accounting period in which recognized | Second quarter of the fiscal year ending March 2027 (1 July 2026 to 30 September 2026) |
| Impact on Earnings Forecast | For details of the impact on results from the recognition of the above non-operating income, non-operating expenses and income taxes for prior periods, refer to the “Financial Results Summary for the Second Quarter (Interim Period) of the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)” released today. |
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.Subsidy income relates to subsidies for research and development and other activities. Interest expense relates to the first unsecured bond issue. Foreign exchange losses resulted from fluctuations in foreign exchange rates, primarily the revaluation of foreign currency-denominated deposits held by the Company. The loss on valuation of investment securities resulted from impairment recognition following a significant decline in the fair value of securities held. Income taxes for prior periods resulted from the discovery of an omission in the recording of income taxes during a self-inspection conducted when the Company's subsidiary filed its tax return for the period ended June 2026.