Special losses and write-down of deferred tax assets
YAMANO HOLDINGS CORPORATION, the Company Group, and its consolidated subsidiaries 株式会社ヤマノプラス and 株式会社OLD FLIP
Fixed assets related to stores and other facilities (operating assets and intangible assets), and long-term loans to 株式会社ヤマノプラス and 株式会社OLD FLIP
The impairment loss on fixed assets was recognized after considering their future recoverability. Deferred tax assets were written down after carefully reviewing their recoverability based on a comprehensive assessment of actual results for the fiscal year ending March 2026 and future business trends. The gain on elimination of shares held by the absorbed company arose from the absorption-type merger of 株式会社ヤマノプラス. The provision for allowance for doubtful accounts was recorded in light of the financial condition of 株式会社OLD FLIP.
¥32 million impairment loss (consolidated, special loss), ¥11 million in adjustments to income taxes (consolidated), ¥33 million gain on elimination of shares held by the absorbed company (non-consolidated, special gain), and ¥11 million provision for allowance for doubtful accounts (non-consolidated, special loss)
Fiscal year ending March 2026 (1 April 2025 to 31 March 2026)
Reflected in the financial results summary for the fiscal year ending March 2026 released today. The special gain and special loss in the non-consolidated financial statements are eliminated on consolidation, so there is no impact on consolidated results.
¥11 million (provision for allowance for doubtful accounts on long-term loans to 株式会社OLD FLIP)
| Item | Details |
|---|---|
| Event name | Special losses and write-down of deferred tax assets |
| Date of occurrence | 1 October 2025 (gain on elimination of shares held by the absorbed company in connection with the absorption-type merger of 株式会社ヤマノプラス). The dates of the other events recognized have not been disclosed. |
| Subject Entity | YAMANO HOLDINGS CORPORATION, the Company Group, and its consolidated subsidiaries 株式会社ヤマノプラス and 株式会社OLD FLIP |
| Target Locations / Products | Fixed assets related to stores and other facilities (operating assets and intangible assets), and long-term loans to 株式会社ヤマノプラス and 株式会社OLD FLIP |
| Cause | The impairment loss on fixed assets was recognized after considering their future recoverability. Deferred tax assets were written down after carefully reviewing their recoverability based on a comprehensive assessment of actual results for the fiscal year ending March 2026 and future business trends. The gain on elimination of shares held by the absorbed company arose from the absorption-type merger of 株式会社ヤマノプラス. The provision for allowance for doubtful accounts was recorded in light of the financial condition of 株式会社OLD FLIP. |
| Amount of Impact on Business Performance | ¥32 million impairment loss (consolidated, special loss), ¥11 million in adjustments to income taxes (consolidated), ¥33 million gain on elimination of shares held by the absorbed company (non-consolidated, special gain), and ¥11 million provision for allowance for doubtful accounts (non-consolidated, special loss) |
| Accounting period in which recognized | Fiscal year ending March 2026 (1 April 2025 to 31 March 2026) |
| Impact on Earnings Forecast | Reflected in the financial results summary for the fiscal year ending March 2026 released today. The special gain and special loss in the non-consolidated financial statements are eliminated on consolidation, so there is no impact on consolidated results. |
| Amount of receivables at risk of non-collection or delayed collection | ¥11 million (provision for allowance for doubtful accounts on long-term loans to 株式会社OLD FLIP) |
Items this document does not state (16)
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 recognized an impairment loss on fixed assets after considering their future recoverability. Deferred tax assets were written down after carefully reviewing their recoverability based on actual results for the fiscal year ending March 2026 and future business trends. The special gain arose from the absorption-type merger of 株式会社ヤマノプラス, while the provision for allowance for doubtful accounts was recorded in light of the financial condition of 株式会社OLD FLIP.