Recognition of non-operating income (gain on sale of crypto assets)
abc株式会社 (the Company; non-consolidated results; proprietary account)
Crypto assets held in the Company's proprietary account, including meme coins
Gain on sale arising from crypto asset trading transactions conducted using crypto assets held in the Company's proprietary account, including a series of portfolio rebalancing transactions involving exchanges between crypto assets
¥2,200 million (non-operating income; gain on sale of crypto assets)
The second quarter of the fiscal year ending August 2026 (January–February 2026)
The gain has also been incorporated into the consolidated earnings forecasts in the "Summary of Financial Results for the Fiscal Year Ended August 2025 [Japanese GAAP] (Consolidated)" announced on 15 October 2025.
Company response
The Company was also holding further discussions with its audit firm. Establishment of a third-party committee or special investigation committee: Not disclosed
If a situation arises in which this matter affects earnings, the Company will provide a timely and prompt announcement as appropriate.
| Item | Details |
|---|---|
| Event name | Recognition of non-operating income (gain on sale of crypto assets) |
| Date of occurrence | January–February 2026 (period in which the crypto asset trading transactions occurred; date of decision to recognize the gain: 14 April 2026) |
| Date recognized / date notice received | 14 April 2026 (the date on which the Board of Directors decided at a meeting held today to recognize the gain; details of the date on which the matter was confirmed through audit procedures: Not disclosed) |
| Subject Entity | abc株式会社 (the Company; non-consolidated results; proprietary account) |
| Target Locations / Products | Crypto assets held in the Company's proprietary account, including meme coins |
| Cause | Gain on sale arising from crypto asset trading transactions conducted using crypto assets held in the Company's proprietary account, including a series of portfolio rebalancing transactions involving exchanges between crypto assets |
| Amount of Impact on Business Performance | ¥2,200 million (non-operating income; gain on sale of crypto assets) |
| Accounting period in which recognized | The second quarter of the fiscal year ending August 2026 (January–February 2026) |
| Impact on Earnings Forecast | The gain has also been incorporated into the consolidated earnings forecasts in the "Summary of Financial Results for the Fiscal Year Ended August 2025 [Japanese GAAP] (Consolidated)" announced on 15 October 2025. |
| Investigation structure | The Company was also holding further discussions with its audit firm. Establishment of a third-party committee or special investigation committee: Not disclosed |
| Outlook | If a situation arises in which this matter affects earnings, the Company will provide a timely and prompt announcement as appropriate. |
| Planned follow-up disclosure | If a situation arises in which this matter affects earnings, the Company will provide a timely and prompt announcement as appropriate. |
Items this document does not state (13)
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 sale arose from crypto asset trading transactions conducted using crypto assets held in the Company's proprietary account, including a series of portfolio rebalancing transactions involving exchanges between crypto assets. Because the transactions were complex, the Company discussed the timing of revenue recognition and the measurement method with its audit firm and states that the appropriateness of the accounting treatment has been confirmed.