Recognition of non-operating expenses (equity-method investment loss)
The filing company, JN Group Inc. The name of the relevant equity-method investee was not disclosed in (1), while (2) identifies it as CAICA DIGITAL Co., Ltd.
CAICA DIGITAL shares
Our share of the earnings or losses of an equity-method investee and the amortization of goodwill related to that investment. In addition, the fair value at the end of the period of the CAICA DIGITAL shares acquired through a share delivery was below their consolidated carrying amount after reflecting the accounting treatment for the share delivery.
An equity-method investment loss of ¥83 million, including ¥74 million in goodwill amortization, and an equity-method investment loss of ¥77 million. Both were recorded as non-operating expenses.
The first-quarter accounting period of the fiscal year ending November 2026 (1 December 2025 to 28 February 2026)
This has been reflected in the Consolidated Financial Results for the First Quarter of the Fiscal Year Ending November 2026 (Japanese GAAP), released today.
| Item | Details |
|---|---|
| Event name | Recognition of non-operating expenses (equity-method investment loss) |
| Subject Entity | The filing company, JN Group Inc. The name of the relevant equity-method investee was not disclosed in (1), while (2) identifies it as CAICA DIGITAL Co., Ltd. |
| Target Locations / Products | CAICA DIGITAL shares |
| Cause | Our share of the earnings or losses of an equity-method investee and the amortization of goodwill related to that investment. In addition, the fair value at the end of the period of the CAICA DIGITAL shares acquired through a share delivery was below their consolidated carrying amount after reflecting the accounting treatment for the share delivery. |
| Amount of Impact on Business Performance | An equity-method investment loss of ¥83 million, including ¥74 million in goodwill amortization, and an equity-method investment loss of ¥77 million. Both were recorded as non-operating expenses. |
| Accounting period in which recognized | The first-quarter accounting period of the fiscal year ending November 2026 (1 December 2025 to 28 February 2026) |
| Impact on Earnings Forecast | This has been reflected in the Consolidated Financial Results for the First Quarter of the Fiscal Year Ending November 2026 (Japanese GAAP), released today. |
Items this document does not state (18)
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.We recognized ¥83 million from our share of the earnings or losses of an equity-method investee and the amortization of goodwill related to that investment. We also recognized ¥77 million because the fair value at the end of the period of the CAICA DIGITAL shares acquired through a share delivery was below their consolidated carrying amount after reflecting the accounting treatment for the share delivery.