Notice Regarding the Recognition of Non-operating Expenses and Extraordinary Losses
株式会社アクアライン and its consolidated subsidiary 株式会社生活救急車, whose shares are subject to the loss on valuation of shares in an affiliate
Yokohama business office (Yokohama Landmark Tower); dormant subsidiary (name not stated)
Litigation-related expenses, outsourcing to an external consulting firm for measures aimed at having the designation as a security under special alert lifted, the issuance of new shares and stock acquisition rights, assessment of future recoverability based on the future business environment and other factors, and disposal of fixed assets associated with the closure of the Yokohama business office
Litigation-related expenses: ¥15.043 million (non-operating expenses, including ¥1.677 million in the fourth quarter); outsourcing expenses: ¥9.8 million (non-operating expenses); expenses related to the issuance of new shares: ¥10.919 million (non-operating expenses); loss on valuation of shares in an affiliate: ¥0.447 million (extraordinary loss); loss on closure of the business office: ¥38.674 million (extraordinary loss)
Fourth-quarter consolidated accounting period of the fiscal year ending February 2026. The full-year total of litigation-related expenses for the consolidated accounting period of the fiscal year ending February 2026 is also stated.
Reflected in the earnings report for the fiscal year ending February 2026 released today
Related procedures
Lawsuit for damages, lawsuit for restitution of unjust enrichment, and provisional attachment
Tokyo Stock Exchange (designation as a security under special alert). The name of the court is not stated.
Not disclosed
株式会社アクアライン (the company)
Company response
Closure of the Yokohama business office (Yokohama Landmark Tower)
Measures aimed at having the Tokyo Stock Exchange lift the designation as a security under special alert
| Item | Details |
|---|---|
| Event name | Notice Regarding the Recognition of Non-operating Expenses and Extraordinary Losses |
| Date of occurrence | Fourth-quarter consolidated accounting period of the fiscal year ending February 2026 (the full-year total of litigation-related expenses is for the consolidated accounting period of the fiscal year ending February 2026) |
| Subject Entity | 株式会社アクアライン and its consolidated subsidiary 株式会社生活救急車, whose shares are subject to the loss on valuation of shares in an affiliate |
| Target Locations / Products | Yokohama business office (Yokohama Landmark Tower); dormant subsidiary (name not stated) |
| Cause | Litigation-related expenses, outsourcing to an external consulting firm for measures aimed at having the designation as a security under special alert lifted, the issuance of new shares and stock acquisition rights, assessment of future recoverability based on the future business environment and other factors, and disposal of fixed assets associated with the closure of the Yokohama business office |
| Amount of Impact on Business Performance | Litigation-related expenses: ¥15.043 million (non-operating expenses, including ¥1.677 million in the fourth quarter); outsourcing expenses: ¥9.8 million (non-operating expenses); expenses related to the issuance of new shares: ¥10.919 million (non-operating expenses); loss on valuation of shares in an affiliate: ¥0.447 million (extraordinary loss); loss on closure of the business office: ¥38.674 million (extraordinary loss) |
| Accounting period in which recognized | Fourth-quarter consolidated accounting period of the fiscal year ending February 2026. The full-year total of litigation-related expenses for the consolidated accounting period of the fiscal year ending February 2026 is also stated. |
| Impact on Earnings Forecast | Reflected in the earnings report for the fiscal year ending February 2026 released today |
| Type of litigation or proceeding | Lawsuit for damages, lawsuit for restitution of unjust enrichment, and provisional attachment |
| Court or authority | Tokyo Stock Exchange (designation as a security under special alert). The name of the court is not stated. |
| Defendant | 株式会社アクアライン (the company) |
| Suspended operations | Closure of the Yokohama business office (Yokohama Landmark Tower) |
| Outlook | Measures aimed at having the Tokyo Stock Exchange lift the designation as a security under special alert |
Items this document does not state (12)
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.Litigation-related expenses were costs associated with litigation involving ザ・サン・ストラテジック・ソリューションズ株式会社 and 株式会社ソルブレイン. Outsourcing expenses were fees paid to an external consulting firm for measures aimed at having the designation as a security under special alert lifted, while expenses related to the issuance of new shares were costs associated with the issuance of new shares and stock acquisition rights. The loss on valuation of shares in an affiliate was recognized following a careful assessment of future recoverability based on the future business environment and other factors. The loss on closure of the business office consisted of costs for the disposal of fixed assets associated with the closure of the Yokohama business office.