Recognition of Extraordinary Loss (Impairment Loss)
K Pharma,Inc.
Research equipment purchased during the fiscal year
Mainly, the company carefully assessed the future recoverable amount of the research equipment purchased during the fiscal year in accordance with the Accounting Standard for Impairment of Fixed Assets and reduced its carrying amount to the recoverable amount.
Recorded ¥54 million in extraordinary losses (impairment losses) in the third-quarter accounting period of the fiscal year ending December 2026 and ¥61 million in the cumulative third-quarter period
The third-quarter accounting period and cumulative third-quarter period of the fiscal year ending December 2026
Reflected in the "Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP]" and the "Notice Regarding Revision of Earnings Forecasts for the Fiscal Year Ending December 2026" released today. If the company determines that a revision to its earnings forecasts is necessary, it will make a timely disclosure.
If the company determines that a revision to its earnings forecasts is necessary, it will make a timely disclosure.
A timely disclosure will be made if the company determines that a revision to its earnings forecasts is necessary.
| Item | Details |
|---|---|
| Event name | Recognition of Extraordinary Loss (Impairment Loss) |
| Date of occurrence | Recorded in the third-quarter accounting period of the fiscal year ending December 2026 (1 July 2026 to 30 September 2026) and the cumulative third-quarter period (1 January 2026 to 30 September 2026) |
| Subject Entity | K Pharma,Inc. |
| Target Locations / Products | Research equipment purchased during the fiscal year |
| Cause | Mainly, the company carefully assessed the future recoverable amount of the research equipment purchased during the fiscal year in accordance with the Accounting Standard for Impairment of Fixed Assets and reduced its carrying amount to the recoverable amount. |
| Amount of Impact on Business Performance | Recorded ¥54 million in extraordinary losses (impairment losses) in the third-quarter accounting period of the fiscal year ending December 2026 and ¥61 million in the cumulative third-quarter period |
| Accounting period in which recognized | The third-quarter accounting period and cumulative third-quarter period of the fiscal year ending December 2026 |
| Impact on Earnings Forecast | Reflected in the "Summary of Financial Results for the Third Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP]" and the "Notice Regarding Revision of Earnings Forecasts for the Fiscal Year Ending December 2026" released today. If the company determines that a revision to its earnings forecasts is necessary, it will make a timely disclosure. |
| Outlook | If the company determines that a revision to its earnings forecasts is necessary, it will make a timely disclosure. |
| Planned follow-up disclosure | A timely disclosure will be made if the company determines that a revision to its earnings forecasts is necessary. |
Items this document does not state (15)
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 company carefully assessed the future recoverable amount of the research equipment purchased during the fiscal year in accordance with the Accounting Standard for Impairment of Fixed Assets and reduced its carrying amount to the recoverable amount.