Recording of Settlement Payment as an Extraordinary Loss
Ligua Inc. (entity bearing and recording the indemnification loss); 株式会社FPデザイン, a former consolidated subsidiary (defendant in the lawsuit)
The share transfer agreement provides that Ligua Inc. will indemnify certain damages, reasonable attorneys’ fees and other expenses incurred by FP Design in connection with the lawsuit. As a court settlement was reached between FP Design and the plaintiff, an indemnification loss is expected to arise.
Approximately ¥32.5 million in total, including the ¥30.0 million settlement payment and reasonable attorneys’ fees and other expenses, expected to be recorded as an extraordinary loss
The consolidated first quarter of the fiscal year ending March 2027
Although this is expected to have a material impact on the full-year consolidated earnings forecast for the fiscal year ending March 2027, the earnings forecast remains unchanged at this time. If it becomes necessary to revise the earnings forecast, Ligua Inc. will promptly disclose the revision.
Related procedures
Court settlement in a lawsuit seeking damages
Not disclosed
株式会社FPデザイン
The amount claimed is Not disclosed (settlement payment: ¥30.0 million)
If there is a material change in the final amount of attorneys’ fees and other expenses, or if it becomes necessary to revise the earnings forecast, Ligua Inc. will promptly disclose the matter.
Ligua Inc. will promptly disclose any material change in the final amount of attorneys’ fees and other expenses, and any necessary revision to the earnings forecast.
| Item | Details |
|---|---|
| Event name | Recording of Settlement Payment as an Extraordinary Loss |
| Date of occurrence | 24 July 2026 (date of court settlement) |
| Subject Entity | Ligua Inc. (entity bearing and recording the indemnification loss); 株式会社FPデザイン, a former consolidated subsidiary (defendant in the lawsuit) |
| Cause | The share transfer agreement provides that Ligua Inc. will indemnify certain damages, reasonable attorneys’ fees and other expenses incurred by FP Design in connection with the lawsuit. As a court settlement was reached between FP Design and the plaintiff, an indemnification loss is expected to arise. |
| Amount of Impact on Business Performance | Approximately ¥32.5 million in total, including the ¥30.0 million settlement payment and reasonable attorneys’ fees and other expenses, expected to be recorded as an extraordinary loss |
| Accounting period in which recognized | The consolidated first quarter of the fiscal year ending March 2027 |
| Impact on Earnings Forecast | Although this is expected to have a material impact on the full-year consolidated earnings forecast for the fiscal year ending March 2027, the earnings forecast remains unchanged at this time. If it becomes necessary to revise the earnings forecast, Ligua Inc. will promptly disclose the revision. |
| Type of litigation or proceeding | Court settlement in a lawsuit seeking damages |
| Defendant | 株式会社FPデザイン |
| Date of filing / date of action | The filing date is Not disclosed. A court settlement was reached on 24 July 2026. |
| Claim amount / surcharge amount | The amount claimed is Not disclosed (settlement payment: ¥30.0 million) |
| Outlook | If there is a material change in the final amount of attorneys’ fees and other expenses, or if it becomes necessary to revise the earnings forecast, Ligua Inc. will promptly disclose the matter. |
| Planned follow-up disclosure | Ligua Inc. will promptly disclose any material change in the final amount of attorneys’ fees and other expenses, and any necessary revision to the earnings forecast. |
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.A court settlement was reached between FP Design and the plaintiff, and Ligua Inc. is required under the share transfer agreement to indemnify certain litigation-related damages and reasonable attorneys’ fees and other expenses.