Recognition of extraordinary losses and difference between the full-year consolidated earnings forecast and actual results for the fiscal year ending August 2026
Prodelight Co.,Ltd. (filing company), 株式会社Ｎ’ｓカンパニー
BizTAP IVR, BizTAP business, cloud PBX "INNOVERA," IP telephony service "IP-Line," and optical-fiber line agency business
Because there were indications of impairment in the BizTAP IVR and BizTAP businesses, and total undiscounted cash flows fell below the carrying amount. The reasons for the difference from the earnings forecast included intensifying competition and changes in agency terms in the optical-fiber line agency business, withdrawal from that business, and the recognition of an impairment loss.
Impairment loss of ¥99 million (extraordinary loss). Compared with the previously announced forecast: net sales -¥197 million, operating profit -¥131 million, ordinary profit -¥131 million, and net income attributable to owners of the parent -¥218 million.
Fiscal year ended August 2026 (1 September 2025 to 31 August 2026)
The company disclosed the difference between its full-year consolidated earnings forecast and actual results for the fiscal year ending August 2026. The previously announced forecast was net sales of ¥3,360 million, operating profit of ¥254 million, ordinary profit of ¥250 million, and net income attributable to owners of the parent of ¥161 million. Actual results were net sales of ¥3,163 million, operating profit of ¥122 million, ordinary profit of ¥118 million, and net income attributable to owners of the parent of -¥56 million.
Company response
Withdrawal from the optical-fiber line agency business (all shares of 株式会社Ｎ’ｓカンパニー sold effective 1 May 2026)
| Item | Details |
|---|---|
| Event name | Recognition of extraordinary losses and difference between the full-year consolidated earnings forecast and actual results for the fiscal year ending August 2026 |
| Date of occurrence | 1 May 2026 (the date on which all shares of 株式会社Ｎ’ｓカンパニー were sold; the date of the impairment loss is not disclosed) |
| Subject Entity | Prodelight Co.,Ltd. (filing company), 株式会社Ｎ’ｓカンパニー |
| Target Locations / Products | BizTAP IVR, BizTAP business, cloud PBX "INNOVERA," IP telephony service "IP-Line," and optical-fiber line agency business |
| Cause | Because there were indications of impairment in the BizTAP IVR and BizTAP businesses, and total undiscounted cash flows fell below the carrying amount. The reasons for the difference from the earnings forecast included intensifying competition and changes in agency terms in the optical-fiber line agency business, withdrawal from that business, and the recognition of an impairment loss. |
| Amount of Impact on Business Performance | Impairment loss of ¥99 million (extraordinary loss). Compared with the previously announced forecast: net sales -¥197 million, operating profit -¥131 million, ordinary profit -¥131 million, and net income attributable to owners of the parent -¥218 million. |
| Accounting period in which recognized | Fiscal year ended August 2026 (1 September 2025 to 31 August 2026) |
| Impact on Earnings Forecast | The company disclosed the difference between its full-year consolidated earnings forecast and actual results for the fiscal year ending August 2026. The previously announced forecast was net sales of ¥3,360 million, operating profit of ¥254 million, ordinary profit of ¥250 million, and net income attributable to owners of the parent of ¥161 million. Actual results were net sales of ¥3,163 million, operating profit of ¥122 million, ordinary profit of ¥118 million, and net income attributable to owners of the parent of -¥56 million. |
| Suspended operations | Withdrawal from the optical-fiber line agency business (all shares of 株式会社Ｎ’ｓカンパニー sold effective 1 May 2026) |
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.This was because there were indications of impairment in the BizTAP IVR and BizTAP businesses, and the total undiscounted cash flows fell below the carrying amount. The difference from the earnings forecast was attributed to the company's withdrawal from the optical-fiber line agency business against a backdrop of intensifying competition and changes in agency terms, as well as the recognition of an impairment loss.