Notice Regarding the Recognition of Other Expenses (IFRS)

Worth reading

41Recurring

0–100. This measures how worthwhile something is to read, not how good or bad the company is.

Direction

Deterioration

Direction inferred from the company’s description.

Scale

23019

¥ thousand

Wording

Definitive

How definitive the wording is.

Subject Entity

株式会社ゼロフィールド (consolidated subsidiary of the filing company)

Target Locations / Products

GPU server business and crypto assets held by the company

Occurrence28 February 2026 (as of the end of February 2026)

This disclosure04/14/2026

Cause

The market price of the crypto assets as of the end of February 2026 was below their carrying amount.

Amount of Impact on Business Performance

Impairment loss of ¥23.019 million (other expenses)

Accounting period in which recognized

Second-quarter consolidated accounting period of the fiscal year ending August 2026 (1 December 2025 to 28 February 2026)

Impact on Earnings Forecast

No change from the earnings forecast announced on 15 October 2025

Outlook

The impact of this matter on earnings will be reflected in the earnings report released today, and the earnings forecast will not be changed at this time.

Event that occurred
Item	Details
Event name	Notice Regarding the Recognition of Other Expenses (IFRS)
Date of occurrence	28 February 2026 (as of the end of February 2026)
Subject Entity	株式会社ゼロフィールド (consolidated subsidiary of the filing company)
Target Locations / Products	GPU server business and crypto assets held by the company
Cause	The market price of the crypto assets as of the end of February 2026 was below their carrying amount.
Amount of Impact on Business Performance	Impairment loss of ¥23.019 million (other expenses)
Accounting period in which recognized	Second-quarter consolidated accounting period of the fiscal year ending August 2026 (1 December 2025 to 28 February 2026)
Impact on Earnings Forecast	No change from the earnings forecast announced on 15 October 2025
Outlook	The impact of this matter on earnings will be reflected in the earnings report released today, and the earnings forecast will not be changed at this time.

Items this document does not state (16)

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 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.

The market price of the crypto assets was below their carrying amount as of the end of February 2026.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.

Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.

Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.