Recognition of an extraordinary loss
unbanked inc., CloudBank Corporation, 株式会社まーる, and subsidiaries under CloudBank Corporation
The Company's tangible fixed assets and the fixed assets used in the non-bank business operated by subsidiaries under CloudBank Corporation
The net asset-based value of the shares of affiliates, including CloudBank Corporation and 株式会社まーる, has declined significantly below their acquisition book value based on the latest net asset amounts. 株式会社まーる's latest net asset amount has fallen to ¥78 million, and there is a high level of uncertainty surrounding its business plan. The detailed reasons for the impairment of goodwill and fixed assets are Not disclosed.
Non-consolidated financial statements: loss on valuation of shares of affiliates of ¥1,211 million (extraordinary loss). Consolidated financial statements: loss on valuation of shares of affiliates of ¥636 million, goodwill impairment loss of ¥350 million, impairment loss on the Company's tangible fixed assets of ¥3 million, and impairment loss on fixed assets used in the non-bank business operated by subsidiaries under CloudBank Corporation of ¥528 million, for a total of ¥1,519 million (extraordinary loss).
Fiscal year ending March 2026 (non-consolidated and consolidated financial statements)
Reflected in the consolidated earnings forecast for the fiscal year ending March 2026 announced today
Company response
The Company discussed the treatment of 株式会社まーる as an unconsolidated subsidiary with its accounting auditor.
The total extraordinary losses of ¥1,519 million will be reflected in the consolidated earnings forecast for the fiscal year ending March 2026 announced today, and 株式会社まーる will be treated as an unconsolidated subsidiary.
| Item | Details |
|---|---|
| Event name | Recognition of an extraordinary loss |
| Subject Entity | unbanked inc., CloudBank Corporation, 株式会社まーる, and subsidiaries under CloudBank Corporation |
| Target Locations / Products | The Company's tangible fixed assets and the fixed assets used in the non-bank business operated by subsidiaries under CloudBank Corporation |
| Cause | The net asset-based value of the shares of affiliates, including CloudBank Corporation and 株式会社まーる, has declined significantly below their acquisition book value based on the latest net asset amounts. 株式会社まーる's latest net asset amount has fallen to ¥78 million, and there is a high level of uncertainty surrounding its business plan. The detailed reasons for the impairment of goodwill and fixed assets are Not disclosed. |
| Amount of Impact on Business Performance | Non-consolidated financial statements: loss on valuation of shares of affiliates of ¥1,211 million (extraordinary loss). Consolidated financial statements: loss on valuation of shares of affiliates of ¥636 million, goodwill impairment loss of ¥350 million, impairment loss on the Company's tangible fixed assets of ¥3 million, and impairment loss on fixed assets used in the non-bank business operated by subsidiaries under CloudBank Corporation of ¥528 million, for a total of ¥1,519 million (extraordinary loss). |
| Accounting period in which recognized | Fiscal year ending March 2026 (non-consolidated and consolidated financial statements) |
| Impact on Earnings Forecast | Reflected in the consolidated earnings forecast for the fiscal year ending March 2026 announced today |
| Investigation structure | The Company discussed the treatment of 株式会社まーる as an unconsolidated subsidiary with its accounting auditor. |
| Outlook | The total extraordinary losses of ¥1,519 million will be reflected in the consolidated earnings forecast for the fiscal year ending March 2026 announced today, and 株式会社まーる will be treated as an unconsolidated subsidiary. |
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 net asset-based value of the shares of affiliates, including CloudBank Corporation and 株式会社まーる, has declined significantly below their acquisition book value based on the latest net asset amounts. The reasons for 株式会社まーる include the decline in its net assets, the fact that only 3 months of its results are included for the current fiscal year, and the high level of uncertainty surrounding its business plan.