Recognition of an extraordinary loss as a loss on amortization of restricted stock compensation
Linkers Corporation (filing company)
Restricted stock compensation granted to the former director
Because the former director resigned as a director, no further services are expected to be provided
¥12.447 million, recognized as an extraordinary loss under loss on amortization of restricted stock compensation
Cumulative third-quarter period of the fiscal year ending July 2026 (1 August 2025 to 30 April 2026)
Reflected in the third-quarter financial results summary announced today. The impact has also been incorporated into the revision to the full-year earnings forecast for the fiscal year ending July 2026 announced on 22 May 2026.
Related procedures
Indictment (a past disclosure described this as the indictment of an officer of the company)
Company response
The former director resigned as a director (resignation date: Not disclosed)
The company will respond appropriately regarding the treatment of the shares concerned, taking into account the provisions of the allocation agreement and the status of future procedures.
| Item | Details |
|---|---|
| Event name | Recognition of an extraordinary loss as a loss on amortization of restricted stock compensation |
| Subject Entity | Linkers Corporation (filing company) |
| Target Locations / Products | Restricted stock compensation granted to the former director |
| Cause | Because the former director resigned as a director, no further services are expected to be provided |
| Amount of Impact on Business Performance | ¥12.447 million, recognized as an extraordinary loss under loss on amortization of restricted stock compensation |
| Accounting period in which recognized | Cumulative third-quarter period of the fiscal year ending July 2026 (1 August 2025 to 30 April 2026) |
| Impact on Earnings Forecast | Reflected in the third-quarter financial results summary announced today. The impact has also been incorporated into the revision to the full-year earnings forecast for the fiscal year ending July 2026 announced on 22 May 2026. |
| Type of litigation or proceeding | Indictment (a past disclosure described this as the indictment of an officer of the company) |
| Directors' and officers' liability | The former director resigned as a director (resignation date: Not disclosed) |
| Outlook | The company will respond appropriately regarding the treatment of the shares concerned, taking into account the provisions of the allocation agreement and the status of future procedures. |
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.Because the former director resigned as a director and no further services are expected to be provided, the amount of restricted stock compensation that had been recorded as long-term prepaid expenses but had not yet been expensed was recognized as an accounting expense.