Recognition of extraordinary income and deferred income tax benefit
Consolidated financial results of LIBERTA CO.,LTD. and its consolidated subsidiary Family Service Eiko Co., Ltd.
Family Service Eiko Co., Ltd.'s head office, land and buildings
Sale of land and buildings in connection with the relocation of the head office of a consolidated subsidiary. The deferred income tax benefit was recognized based on an estimate of future taxable income as of the current date and an assessment of the recoverability of deferred tax assets.
¥63.946 million gain on sale of fixed assets (extraordinary income) and a ¥117.912 million deferred income tax benefit. Including ¥42.069 million in various costs related to the transfer, the total gain on the transfer of the fixed assets was ¥21.877 million.
The first quarter of the fiscal year ending December 2026, including the first quarter and cumulative first quarter consolidated accounting periods (1 January 2026 to 31 March 2026)
The impact of this matter on results is reflected in the “Consolidated Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP]” released today. No revision to the earnings forecast: Not disclosed.
Company response
Consultation with the audit firm regarding the recognized amount of the gain on sale of fixed assets
| Item | Details |
|---|---|
| Event name | Recognition of extraordinary income and deferred income tax benefit |
| Subject Entity | Consolidated financial results of LIBERTA CO.,LTD. and its consolidated subsidiary Family Service Eiko Co., Ltd. |
| Target Locations / Products | Family Service Eiko Co., Ltd.'s head office, land and buildings |
| Cause | Sale of land and buildings in connection with the relocation of the head office of a consolidated subsidiary. The deferred income tax benefit was recognized based on an estimate of future taxable income as of the current date and an assessment of the recoverability of deferred tax assets. |
| Amount of Impact on Business Performance | ¥63.946 million gain on sale of fixed assets (extraordinary income) and a ¥117.912 million deferred income tax benefit. Including ¥42.069 million in various costs related to the transfer, the total gain on the transfer of the fixed assets was ¥21.877 million. |
| Accounting period in which recognized | The first quarter of the fiscal year ending December 2026, including the first quarter and cumulative first quarter consolidated accounting periods (1 January 2026 to 31 March 2026) |
| Impact on Earnings Forecast | The impact of this matter on results is reflected in the “Consolidated Financial Results for the First Quarter of the Fiscal Year Ending December 2026 [Japanese GAAP]” released today. No revision to the earnings forecast: Not disclosed. |
| Investigation structure | Consultation with the audit firm regarding the recognized amount of the gain on sale of fixed assets |
Items this document does not state (17)
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 on the sale of fixed assets resulted from the sale of land and buildings in connection with the relocation of the head office of Family Service Eiko Co., Ltd., a consolidated subsidiary. The deferred income tax benefit was recognized based on an estimate of future taxable income and an assessment of the recoverability of deferred tax assets.