Komori
Occurring Fact4650SD ENTERTAINMENT,Inc.Information and Communications, Services and Others

Notice Regarding the Recording of Extraordinary Income

As the amount of the Human Resources Development Support Subsidy was finalized, we recognized an extraordinary gain of ¥102 million from subsidy income in the fourth quarter of the fiscal year ending March 2026. This impact is reflected in the earnings summary disclosed on the same day.

Worth reading
71In focus
Scored from 2 of 5 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
102
¥ million
Wording
Definitive
How definitive the wording is.

Recognition of extraordinary gain (subsidy income)

Subject Entity

SD ENTERTAINMENT,Inc. (the Group)

Target Locations / Products

IT and DX training for eligible employees of the Group

Occurrence31 March 2026 (date on which the extraordinary gain was recognized)
This disclosure05/14/2026
Cause

The Human Resources Development Support Subsidy was applied for as part of efforts to strengthen employee training, and the amount to be paid was finalized.

Amount of Impact on Business Performance

¥102 million (extraordinary gain, subsidy income)

Accounting period in which recognized

Consolidated accounting period for the fourth quarter of the fiscal year ending March 2026 (1 January 2026 to 31 March 2026)

Impact on Earnings Forecast

Reflected in the “Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)” released today

Event that occurred
ItemDetails
Event nameRecognition of extraordinary gain (subsidy income)
Date of occurrence31 March 2026 (date on which the extraordinary gain was recognized)
Subject EntitySD ENTERTAINMENT,Inc. (the Group)
Target Locations / ProductsIT and DX training for eligible employees of the Group
CauseThe Human Resources Development Support Subsidy was applied for as part of efforts to strengthen employee training, and the amount to be paid was finalized.
Amount of Impact on Business Performance¥102 million (extraordinary gain, subsidy income)
Accounting period in which recognizedConsolidated accounting period for the fourth quarter of the fiscal year ending March 2026 (1 January 2026 to 31 March 2026)
Impact on Earnings ForecastReflected in the “Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)” released today
Items this document does not state (17)
Date 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.

We applied for the Human Resources Development Support Subsidy as part of efforts to strengthen employee training, and the amount to be paid was finalized. Since subsidy income is not recurring revenue, it has been recognized as an extraordinary gain.

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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 the Recording of Extraordinary Income | SD ENTERTAINMENT,Inc. (4650) timely disclosure | Komori