Recording of extraordinary income and extraordinary loss
TOP CULTURE CO., LTD. (the Company)
Tsutaya Bookstore business (fixed assets)
The impairment loss resulted from reviewing the future sales plan and assessing recoverability in accordance with the Accounting Standard for Impairment of Fixed Assets. The cause of the gain on the sale of shares in an affiliated company is Not disclosed.
¥499 million gain on sale of shares in an affiliated company (extraordinary income); ¥56 million impairment loss on fixed assets (extraordinary loss)
| Item | Details |
|---|---|
| Event name | Recording of extraordinary income and extraordinary loss |
| Subject Entity | TOP CULTURE CO., LTD. (the Company) |
| Target Locations / Products | Tsutaya Bookstore business (fixed assets) |
| Cause | The impairment loss resulted from reviewing the future sales plan and assessing recoverability in accordance with the Accounting Standard for Impairment of Fixed Assets. The cause of the gain on the sale of shares in an affiliated company is Not disclosed. |
| Amount of Impact on Business Performance | ¥499 million gain on sale of shares in an affiliated company (extraordinary income); ¥56 million impairment loss on fixed assets (extraordinary loss) |
Items this document does not state (20)
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 gain on the sale of shares in an affiliated company was recognized after completing a detailed review of the information announced on 25 June 2026. The impairment loss was recognized after reviewing the future sales plan and assessing recoverability in accordance with the Accounting Standard for Impairment of Fixed Assets.