Notice Regarding the Recording of Extraordinary Loss
baby calendar Inc. (the Company)
Certain assets held by the Company and shares in connection with the absorption-type merger with 株式会社ゆい
Declining profitability of certain assets and other factors, the absorption-type merger with 株式会社ゆい, and investigations and the restatement of prior-period financial results in connection with suspected misappropriation of funds by the former director and CFO
Total: ¥119.519 million (impairment losses: ¥36.955 million; loss on extinguishment of shares held in the merger: ¥1.289 million; restatement-related expenses: ¥81.273 million; all recognized as extraordinary losses)
Fiscal year ending December 2025 (1 January 2025 to 31 December 2025)
The impact on and any revision to the earnings forecast: not disclosed. However, the extraordinary losses have already been recognized in the “Summary of Financial Results for the Fiscal Year Ending December 2025 (Japanese GAAP) (Non-consolidated)” released today.
Company response
A special investigation committee comprising external attorneys and certified public accountants was established on 13 February 2026.
| Item | Details |
|---|---|
| Event name | Notice Regarding the Recording of Extraordinary Loss |
| Subject Entity | baby calendar Inc. (the Company) |
| Target Locations / Products | Certain assets held by the Company and shares in connection with the absorption-type merger with 株式会社ゆい |
| Cause | Declining profitability of certain assets and other factors, the absorption-type merger with 株式会社ゆい, and investigations and the restatement of prior-period financial results in connection with suspected misappropriation of funds by the former director and CFO |
| Amount of Impact on Business Performance | Total: ¥119.519 million (impairment losses: ¥36.955 million; loss on extinguishment of shares held in the merger: ¥1.289 million; restatement-related expenses: ¥81.273 million; all recognized as extraordinary losses) |
| Accounting period in which recognized | Fiscal year ending December 2025 (1 January 2025 to 31 December 2025) |
| Impact on Earnings Forecast | The impact on and any revision to the earnings forecast: not disclosed. However, the extraordinary losses have already been recognized in the “Summary of Financial Results for the Fiscal Year Ending December 2025 (Japanese GAAP) (Non-consolidated)” released today. |
| Investigation structure | A special investigation committee comprising external attorneys and certified public accountants was established on 13 February 2026. |
Items this document does not state (17)
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.The company reviewed the future recoverability of certain assets because their profitability had declined. A loss on extinguishment of shares held in connection with the absorption-type merger with 株式会社ゆい was incurred. Expenses were also incurred for the investigation by the special investigation committee in response to suspected misappropriation of funds by the former director and CFO, the restatement of prior-period financial results, support for preparing disclosure documents, and an additional audit.