Komori
Occurring Fact6897TWINBIRD CORPORATIONElectrical Equipment and Precision Instruments

Notice Regarding the Recording of Extraordinary Loss

¥114 million paid to external specialists in connection with the response to the public tender offer (TOB) was recognized as an extraordinary loss, as a one-time expense unrelated to ordinary operating expenses.

Worth reading
59In focus
Scored from 4 of 5 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
114
¥ million
Wording
Definitive
How definitive the wording is.

Recognition of an extraordinary loss

Subject Entity

TWINBIRD CORPORATION

Target Locations / Products

Public tender offer (TOB) for the Company's ordinary shares

This disclosure10/14/2026
Cause

Expenses including fees paid to external law firms, financial advisers and other specialists in connection with the response to the public tender offer (TOB) by 株式会社ジャパネットホールディングス

Amount of Impact on Business Performance

¥114 million (extraordinary loss; costs related to responding to the acquisition proposal)

Accounting period in which recognized

The second quarter accounting period of the fiscal year ending February 2027

Impact on Earnings Forecast

No impact on the earnings forecast was stated. The above extraordinary loss has been reflected in the earnings summary published today.

Outlook

The above extraordinary loss has been reflected in the “Fiscal Year Ending February 2027 Second Quarter (Interim Period) Earnings Summary [Japanese GAAP] (Non-Consolidated)” published today.

Event that occurred
ItemDetails
Event nameRecognition of an extraordinary loss
Subject EntityTWINBIRD CORPORATION
Target Locations / ProductsPublic tender offer (TOB) for the Company's ordinary shares
CauseExpenses including fees paid to external law firms, financial advisers and other specialists in connection with the response to the public tender offer (TOB) by 株式会社ジャパネットホールディングス
Amount of Impact on Business Performance¥114 million (extraordinary loss; costs related to responding to the acquisition proposal)
Accounting period in which recognizedThe second quarter accounting period of the fiscal year ending February 2027
Impact on Earnings ForecastNo impact on the earnings forecast was stated. The above extraordinary loss has been reflected in the earnings summary published today.
OutlookThe above extraordinary loss has been reflected in the “Fiscal Year Ending February 2027 Second Quarter (Interim Period) Earnings Summary [Japanese GAAP] (Non-Consolidated)” published today.
Items this document does not state (17)
Date of occurrenceDate recognized / date notice receivedType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure

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.

Expenses including fees paid to external law firms, financial advisers and other specialists were incurred in connection with the response to the public tender offer (TOB) by 株式会社ジャパネットホールディングス. These expenses were determined to be one-time expenditures different in nature from costs arising in the ordinary course of business.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Recording of Extraordinary Loss | TWINBIRD CORPORATION (6897) timely disclosure | Komori