Recognition of Foreign Exchange Gain as Non-Operating Income
ACCESS CO.,LTD. (consolidated) and primarily its overseas subsidiaries (subsidiary names not stated)
Foreign-currency-denominated monetary liabilities at overseas subsidiaries
Revaluation of foreign-currency-denominated monetary liabilities, primarily at overseas subsidiaries, due to fluctuations in foreign exchange rates
¥100 million (foreign exchange gain recognized as non-operating income)
The consolidated accounting period for the first quarter of the fiscal year ending January 2027 (1 February 2026–30 April 2026)
The consolidated full-year earnings forecast for the fiscal year ending January 2027, announced on 17 March 2026, will remain unchanged. This matter was reflected in the first-quarter financial results summary announced today.
The consolidated full-year earnings forecast will remain unchanged because foreign exchange gains and losses fluctuate with future foreign exchange rates.
| Item | Details |
|---|---|
| Event name | Recognition of Foreign Exchange Gain as Non-Operating Income |
| Date of occurrence | 1 February 2026–30 April 2026 (the consolidated accounting period for the first quarter; no single date of occurrence was stated) |
| Subject Entity | ACCESS CO.,LTD. (consolidated) and primarily its overseas subsidiaries (subsidiary names not stated) |
| Target Locations / Products | Foreign-currency-denominated monetary liabilities at overseas subsidiaries |
| Cause | Revaluation of foreign-currency-denominated monetary liabilities, primarily at overseas subsidiaries, due to fluctuations in foreign exchange rates |
| Amount of Impact on Business Performance | ¥100 million (foreign exchange gain recognized as non-operating income) |
| Accounting period in which recognized | The consolidated accounting period for the first quarter of the fiscal year ending January 2027 (1 February 2026–30 April 2026) |
| Impact on Earnings Forecast | The consolidated full-year earnings forecast for the fiscal year ending January 2027, announced on 17 March 2026, will remain unchanged. This matter was reflected in the first-quarter financial results summary announced today. |
| Outlook | The consolidated full-year earnings forecast will remain unchanged because foreign exchange gains and losses fluctuate with future foreign exchange rates. |
Items this document does not state (16)
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 gain resulted from fluctuations in foreign exchange rates, primarily due to the revaluation of foreign-currency-denominated monetary liabilities at overseas subsidiaries. The full-year earnings forecast was left unchanged after taking into account the fact that foreign exchange gains and losses fluctuate with future foreign exchange rates, as well as future uncertainties and other factors.