Recognition of an Extraordinary Loss (Valuation Loss on Shares of an Affiliate) and Difference Between the Forecast and Actual Results for the Six Months Ended 31 July 2026 of the Fiscal Year Ending January 2027
株式会社NATTY SWANKYホールディングス (the filing company), its consolidated subsidiary 株式会社GRIP FACTORY, and 株式会社ダンダダン
Because the intrinsic value of the shares of 株式会社GRIP FACTORY declined significantly. The differences in results were attributable to the introduction of a seating charge at 株式会社ダンダダン, price revisions, a redesign of the menu, the closure of unprofitable stores, and the increased productivity of employees hired ahead of schedule, among other factors.
A valuation loss on shares of an affiliate of ¥115 million was recognized as an extraordinary loss in the non-consolidated financial statements. The loss was eliminated in the consolidated financial statements and had no impact on consolidated profit or loss. Compared with the earnings forecast, net sales increased by ¥15 million, operating profit by ¥44 million, ordinary profit by ¥41 million, and interim net income attributable to owners of the parent by ¥9 million.
The second quarter (six-month interim period) of the fiscal year ending January 2027 (1 February 2026 to 31 July 2026)
There is no change to the full-year earnings forecast announced on 13 March 2026. If the Company determines that a revision is necessary, it will disclose the revision promptly.
The full-year earnings forecast remains unchanged at this time. If the Company determines that a revision is necessary, it will disclose the revision promptly.
If the Company determines that a revision to the earnings forecast is necessary, it will disclose the revision promptly.
| Item | Details |
|---|---|
| Event name | Recognition of an Extraordinary Loss (Valuation Loss on Shares of an Affiliate) and Difference Between the Forecast and Actual Results for the Six Months Ended 31 July 2026 of the Fiscal Year Ending January 2027 |
| Subject Entity | 株式会社NATTY SWANKYホールディングス (the filing company), its consolidated subsidiary 株式会社GRIP FACTORY, and 株式会社ダンダダン |
| Cause | Because the intrinsic value of the shares of 株式会社GRIP FACTORY declined significantly. The differences in results were attributable to the introduction of a seating charge at 株式会社ダンダダン, price revisions, a redesign of the menu, the closure of unprofitable stores, and the increased productivity of employees hired ahead of schedule, among other factors. |
| Amount of Impact on Business Performance | A valuation loss on shares of an affiliate of ¥115 million was recognized as an extraordinary loss in the non-consolidated financial statements. The loss was eliminated in the consolidated financial statements and had no impact on consolidated profit or loss. Compared with the earnings forecast, net sales increased by ¥15 million, operating profit by ¥44 million, ordinary profit by ¥41 million, and interim net income attributable to owners of the parent by ¥9 million. |
| Accounting period in which recognized | The second quarter (six-month interim period) of the fiscal year ending January 2027 (1 February 2026 to 31 July 2026) |
| Impact on Earnings Forecast | There is no change to the full-year earnings forecast announced on 13 March 2026. If the Company determines that a revision is necessary, it will disclose the revision promptly. |
| Outlook | The full-year earnings forecast remains unchanged at this time. If the Company determines that a revision is necessary, it will disclose the revision promptly. |
| Planned follow-up disclosure | If the Company determines that a revision to the earnings forecast is necessary, it will disclose the revision promptly. |
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.Because the intrinsic value of the shares of 株式会社GRIP FACTORY declined significantly, a valuation loss on shares of an affiliate was recognized. The reasons for the difference from the earnings forecast included the introduction of a seating charge at 株式会社ダンダダン, price revisions, a redesign of the menu, the closure of unprofitable stores, and the increased productivity of employees hired ahead of schedule.