Recognition of other income due to a valuation difference on other securities
Monstarlab Co., Ltd.
Shares in Chowly, Inc. (unlisted foreign-currency-denominated investment security)
IFRS requires fair value measurement each period, and the fair value was measured after comprehensively taking into account changes in the market environment and other factors, as well as Chowly, Inc.'s latest results.
¥48.420 million (other income)
Cumulative consolidated second-quarter (interim-period) accounting period of the fiscal year ending December 2026 (1 January 2026 to 30 June 2026)
Please refer to the "Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [IFRS] (Consolidated)" released today.
Company response
Careful fair value measurement conducted with the involvement of external experts
| Item | Details |
|---|---|
| Event name | Recognition of other income due to a valuation difference on other securities |
| Date of occurrence | 30 June 2026 (fair value measurement date) |
| Subject Entity | Monstarlab Co., Ltd. |
| Target Locations / Products | Shares in Chowly, Inc. (unlisted foreign-currency-denominated investment security) |
| Cause | IFRS requires fair value measurement each period, and the fair value was measured after comprehensively taking into account changes in the market environment and other factors, as well as Chowly, Inc.'s latest results. |
| Amount of Impact on Business Performance | ¥48.420 million (other income) |
| Accounting period in which recognized | Cumulative consolidated second-quarter (interim-period) accounting period of the fiscal year ending December 2026 (1 January 2026 to 30 June 2026) |
| Impact on Earnings Forecast | Please refer to the "Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [IFRS] (Consolidated)" released today. |
| Investigation structure | Careful fair value measurement conducted with the involvement of external experts |
Items this document does not state (16)
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.IFRS requires fair value measurement each period, and the fair value was carefully measured, including with the involvement of external experts, after comprehensively taking into account changes in the market environment and other factors, as well as Chowly, Inc.'s latest results.