Notice Regarding the Recording of an Extraordinary Loss | SD ENTERTAINMENT,Inc. (4650) timely disclosure

Worth reading

57In focus

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Direction

Deterioration

Direction inferred from the company’s description.

Scale

¥ million

Wording

Definitive

How definitive the wording is.

Recognition of an extraordinary loss

Subject Entity

SD ENTERTAINMENT,Inc.

Target Locations / Products

SD Fitness 365 Kokura Ekimae store

OccurrenceScheduled to close when the lease expires in March 2027. Specific date of impairment loss recognition: Not disclosed

This disclosure11/13/2026

Cause

Because it will close when the lease expires in March 2027.

Amount of Impact on Business Performance

¥36 million (impairment loss on fixed assets, extraordinary loss)

Accounting period in which recognized

The interim consolidated accounting period of the fiscal year ending March 2027 (1 April 2026 to 30 September 2026)

Impact on Earnings Forecast

No change to the earnings forecast because the impairment loss was already reflected in the consolidated earnings forecast for the fiscal year ending March 2027.

Company response

Suspended operations

Closure of SD Fitness 365 Kokura Ekimae store (when the lease expires in March 2027)

Outlook

Will close when the lease expires in March 2027.

Event that occurred
Item	Details
Event name	Recognition of an extraordinary loss
Date of occurrence	Scheduled to close when the lease expires in March 2027. Specific date of impairment loss recognition: Not disclosed
Subject Entity	SD ENTERTAINMENT,Inc.
Target Locations / Products	SD Fitness 365 Kokura Ekimae store
Cause	Because it will close when the lease expires in March 2027.
Amount of Impact on Business Performance	¥36 million (impairment loss on fixed assets, extraordinary loss)
Accounting period in which recognized	The interim consolidated accounting period of the fiscal year ending March 2027 (1 April 2026 to 30 September 2026)
Impact on Earnings Forecast	No change to the earnings forecast because the impairment loss was already reflected in the consolidated earnings forecast for the fiscal year ending March 2027.
Suspended operations	Closure of SD Fitness 365 Kokura Ekimae store (when the lease expires in March 2027)
Outlook	Will close when the lease expires in March 2027.

Items this document does not state (15)

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 collectionScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned 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.

Because the store will close when its lease expires in March 2027.

How to read this page

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