Recognition of an Extraordinary Loss and Deferred Income Tax Benefit, and Difference Between the Full-Year Consolidated Earnings Forecast and Actual Results
The filing company and its consolidated subsidiary 株式会社カクヤス
Fixed assets relating to stores and leasehold assets and other assets held by 株式会社カクヤス
The impairment loss was recognized after the future recoverability of the fixed assets was individually assessed and the assets were impaired in accordance with the Accounting Standard for Impairment of Fixed Assets. The deferred income tax benefit was recognized after estimating future taxable income as of the end of the fiscal year and assessing the recoverability of deferred tax assets. The difference from the earnings forecast resulted from lower cost of sales due to purchase rebates and other adjustments, lower selling, general and administrative expenses due to measures including control of delivery personnel expenses, and the recognition of the impairment loss and deferred income tax benefit.
An impairment loss of ¥222 million (¥654 million cumulatively) was recorded as an extraordinary loss. A deferred income tax benefit of ¥788 million (¥759 million cumulatively) was recognized. The differences from the forecast were net sales of -¥163 million, operating income of +¥371 million, ordinary income of +¥373 million, and net income attributable to owners of the parent of +¥625 million.
The fourth quarter of the fiscal year ending March 2026 (cumulative figures are for the fiscal year ending March 2026)
There was a difference between the full-year consolidated earnings forecast and actual results for the fiscal year ending March 2026. The previously announced forecast was net sales of ¥140,000 million, operating income of ¥1,600 million, ordinary income of ¥1,570 million, and net income attributable to owners of the parent of ¥550 million. Actual results were net sales of ¥139,837 million, operating income of ¥1,971 million, ordinary income of ¥1,943 million, and net income attributable to owners of the parent of ¥1,175 million.
| Item | Details |
|---|---|
| Event name | Recognition of an Extraordinary Loss and Deferred Income Tax Benefit, and Difference Between the Full-Year Consolidated Earnings Forecast and Actual Results |
| Subject Entity | The filing company and its consolidated subsidiary 株式会社カクヤス |
| Target Locations / Products | Fixed assets relating to stores and leasehold assets and other assets held by 株式会社カクヤス |
| Cause | The impairment loss was recognized after the future recoverability of the fixed assets was individually assessed and the assets were impaired in accordance with the Accounting Standard for Impairment of Fixed Assets. The deferred income tax benefit was recognized after estimating future taxable income as of the end of the fiscal year and assessing the recoverability of deferred tax assets. The difference from the earnings forecast resulted from lower cost of sales due to purchase rebates and other adjustments, lower selling, general and administrative expenses due to measures including control of delivery personnel expenses, and the recognition of the impairment loss and deferred income tax benefit. |
| Amount of Impact on Business Performance | An impairment loss of ¥222 million (¥654 million cumulatively) was recorded as an extraordinary loss. A deferred income tax benefit of ¥788 million (¥759 million cumulatively) was recognized. The differences from the forecast were net sales of -¥163 million, operating income of +¥371 million, ordinary income of +¥373 million, and net income attributable to owners of the parent of +¥625 million. |
| Accounting period in which recognized | The fourth quarter of the fiscal year ending March 2026 (cumulative figures are for the fiscal year ending March 2026) |
| Impact on Earnings Forecast | There was a difference between the full-year consolidated earnings forecast and actual results for the fiscal year ending March 2026. The previously announced forecast was net sales of ¥140,000 million, operating income of ¥1,600 million, ordinary income of ¥1,570 million, and net income attributable to owners of the parent of ¥550 million. Actual results were net sales of ¥139,837 million, operating income of ¥1,971 million, ordinary income of ¥1,943 million, and net income attributable to owners of the parent of ¥1,175 million. |
Items this document does not state (18)
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 impairment loss was recognized after the future recoverability of fixed assets held by カクヤス was individually assessed and the assets were impaired. The deferred income tax benefit was recognized after estimating future taxable income as of the end of the fiscal year and assessing the recoverability of deferred tax assets. The difference from the earnings forecast resulted from lower cost of sales due to purchase rebates and other adjustments, lower selling, general and administrative expenses due to measures including control of delivery personnel expenses, and the recognition of the impairment loss and deferred income tax benefit.