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Occurring Fact5252Nihon Knowledge Co,Ltd.Information and Communications, Services and Others

Notice Regarding the Recognition of Non-operating Income (Subsidy Income)

For the fiscal year ending March 2026, the Company recognized a ¥42.5 million subsidy from Nagano Prefecture as non-operating income (subsidy income). The subsidy relates to the construction costs of the new Suwa Center and new hires.

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Improvement
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42500
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Recognition of Non-Operating Income (Subsidy Income)

Subject Entity

Nihon Knowledge Co,Ltd.

Target Locations / Products

New Suwa Center (Shimosuwa, Nagano Prefecture)

Occurrence30 March 2026 (payment date)
Awareness or receipt of notice3 March 2026 (date of grant approval notice)
This disclosure05/15/2026
Cause

The new Suwa Center was constructed and began operating in September 2024, and the construction costs and employees newly hired during the operating year qualified for the subsidy.

Amount of Impact on Business Performance

¥42.5 million (non-operating income; subsidy income)

Accounting period in which recognized

Fiscal year ending March 2026 (1 April 2025 to 31 March 2026)

Impact on Earnings Forecast

Reflected in the “Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)” disclosed today.

Related procedures

Court or authority

Nagano Prefecture (subsidy provider)

Outlook

The recognized non-operating income (subsidy income) will be reflected in the consolidated summary of financial results for the fiscal year ending March 2026.

Event that occurred
ItemDetails
Event nameRecognition of Non-Operating Income (Subsidy Income)
Date of occurrence30 March 2026 (payment date)
Date recognized / date notice received3 March 2026 (date of grant approval notice)
Subject EntityNihon Knowledge Co,Ltd.
Target Locations / ProductsNew Suwa Center (Shimosuwa, Nagano Prefecture)
CauseThe new Suwa Center was constructed and began operating in September 2024, and the construction costs and employees newly hired during the operating year qualified for the subsidy.
Amount of Impact on Business Performance¥42.5 million (non-operating income; subsidy income)
Accounting period in which recognizedFiscal year ending March 2026 (1 April 2025 to 31 March 2026)
Impact on Earnings ForecastReflected in the “Summary of Financial Results for the Fiscal Year Ending March 2026 [Japanese GAAP] (Consolidated)” disclosed today.
Court or authorityNagano Prefecture (subsidy provider)
OutlookThe recognized non-operating income (subsidy income) will be reflected in the consolidated summary of financial results for the fiscal year ending March 2026.
Items this document does not state (14)
Type of litigation or proceedingPlaintiffDefendantDate 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.

In September 2024, the Company constructed and began operating the new Suwa Center in Shimosuwa, Nagano Prefecture. Nagano Prefecture paid a subsidy for the construction costs and for employees newly hired during the operating year.

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Notice Regarding the Recognition of Non-operating Income (Subsidy Income) | Nihon Knowledge Co,Ltd. (5252) timely disclosure | Komori