Komori
Occurring Fact7138TORICO Co.,Ltd.Retail

Notice Regarding the Recognition of Non-Operating Income (Gain on Valuation of Crypto Assets)

Following the valuation of its Ethereum holdings at market value as of the end of September 2026, the company recognized ¥255.860 million in non-operating income for the interim consolidated accounting period of the fiscal year ending March 2027. The ¥216.793 million valuation loss recorded in the first quarter was offset by the increase in market value in the second quarter.

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Recognition of non-operating income (gain on valuation of crypto assets)

Subject Entity

TORICO Co.,Ltd. (reporting company)

Target Locations / Products

Crypto assets held (Ethereum)

Occurrence30 September 2026 (market-value valuation conducted as of this date)
This disclosure11/09/2026
Cause

The increase in the market value of the crypto asset (Ethereum) during the second-quarter consolidated accounting period as a result of the period-end market-value valuation conducted in accordance with company policy

Amount of Impact on Business Performance

¥255.860 million (recognized as non-operating income)

Accounting period in which recognized

Interim consolidated accounting period of the fiscal year ending March 2027

Impact on Earnings Forecast

There is no revision to the full-year consolidated performance forecast for the fiscal year ending March 2027 as a result of this matter. Consolidated ordinary profit and net income attributable to owners of the parent have not been disclosed.

Outlook

Because the impact of the period-end market-value valuation of the crypto assets held is significant and it is currently difficult to calculate reasonable figures, consolidated ordinary profit and net income attributable to owners of the parent have not been disclosed.

Event that occurred
ItemDetails
Event nameRecognition of non-operating income (gain on valuation of crypto assets)
Date of occurrence30 September 2026 (market-value valuation conducted as of this date)
Subject EntityTORICO Co.,Ltd. (reporting company)
Target Locations / ProductsCrypto assets held (Ethereum)
CauseThe increase in the market value of the crypto asset (Ethereum) during the second-quarter consolidated accounting period as a result of the period-end market-value valuation conducted in accordance with company policy
Amount of Impact on Business Performance¥255.860 million (recognized as non-operating income)
Accounting period in which recognizedInterim consolidated accounting period of the fiscal year ending March 2027
Impact on Earnings ForecastThere is no revision to the full-year consolidated performance forecast for the fiscal year ending March 2027 as a result of this matter. Consolidated ordinary profit and net income attributable to owners of the parent have not been disclosed.
OutlookBecause the impact of the period-end market-value valuation of the crypto assets held is significant and it is currently difficult to calculate reasonable figures, consolidated ordinary profit and net income attributable to owners of the parent have not been disclosed.
Items this document does not state (16)
Date 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.

In accordance with company policy, the company's Ethereum holdings were valued at market value as of the end of the period, and their market value increased during the second-quarter consolidated accounting period. The company has not disclosed its full-year forecasts for consolidated ordinary profit and net income attributable to owners of the parent because the impact of period-end crypto-asset valuations is significant and it is currently difficult to calculate reasonable figures.

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Notice Regarding the Recognition of Non-Operating Income (Gain on Valuation of Crypto Assets) | TORICO Co.,Ltd. (7138) timely disclosure | Komori