Notice Regarding the Recognition of “Other Income”
株式会社モンスターラボ (the Company), its consolidated subsidiary 株式会社モンスターラボオムニバス, and 株式会社 SAMI Japan
Shares of Chowly, Inc., which are unlisted foreign-currency-denominated investment securities, and a share exchange under which 株式会社モンスターラボオムニバス became a wholly owned subsidiary
Fair value measurement of shares of Chowly, Inc., based on a comprehensive consideration of changes in market conditions and the company's recent performance, and the share exchange becoming effective
¥114.662 million (other income) and ¥91.580 million (other income)
The nine months ended the third quarter of the fiscal year ending December 2026 (1 January 2026 to 30 September 2026)
For the impact on results of recognizing the above other income, refer to the “Consolidated Financial Results for the Nine Months Ended September 30, 2026 [IFRS]” released today.
| Item | Details |
|---|---|
| Event name | Notice Regarding the Recognition of “Other Income” |
| Date of occurrence | 30 September 2026 (valuation date for shares of Chowly, Inc.) and 31 August 2026 (effective date of the share exchange) |
| Subject Entity | 株式会社モンスターラボ (the Company), its consolidated subsidiary 株式会社モンスターラボオムニバス, and 株式会社 SAMI Japan |
| Target Locations / Products | Shares of Chowly, Inc., which are unlisted foreign-currency-denominated investment securities, and a share exchange under which 株式会社モンスターラボオムニバス became a wholly owned subsidiary |
| Cause | Fair value measurement of shares of Chowly, Inc., based on a comprehensive consideration of changes in market conditions and the company's recent performance, and the share exchange becoming effective |
| Amount of Impact on Business Performance | ¥114.662 million (other income) and ¥91.580 million (other income) |
| Accounting period in which recognized | The nine months ended the third quarter of the fiscal year ending December 2026 (1 January 2026 to 30 September 2026) |
| Impact on Earnings Forecast | For the impact on results of recognizing the above other income, refer to the “Consolidated Financial Results for the Nine Months Ended September 30, 2026 [IFRS]” released today. |
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.Under IFRS, unlisted foreign-currency-denominated investment securities must be measured at fair value each period. The Company measured them after comprehensively considering changes in market conditions and the recent performance of Chowly, Inc. In addition, the share exchange became effective as scheduled.