Recognition of an Extraordinary Gain (Gain on Receipt of Crypto Assets) and a Non-Operating Expense (Loss on Valuation of Crypto Assets)
The filing company abc株式会社 and its consolidated subsidiary abc CAPITAL株式会社
Meme coins and crypto assets held for the Company's own account (crypto asset dealing business)
abc CAPITAL株式会社 sold meme coins that it had received as donations and recorded as deferred revenue. In addition, a loss on valuation of crypto assets arose from the valuation as of the end of May of crypto assets held for the Company's own account.
¥313 million (extraordinary gain and gain on receipt of crypto assets); ¥1,074 million (non-operating expense and loss on valuation of crypto assets)
The third quarter of the fiscal year ending August 2026 (the third quarter of the fiscal year from 1 September 2025 to 31 August 2026)
The impact on consolidated results of the withdrawal from the crypto asset dealing business, including this matter, is currently under review and has not yet been determined. The Company will provide notice promptly once the impact is finalized. In addition, the Company announced today a notice regarding revisions to its consolidated earnings forecast for the fiscal year ending August 2026.
Company response
The Company has decided to withdraw from the crypto asset dealing business. It is successively selling or otherwise disposing of crypto assets and other related assets held by the Company.
While taking into account the impact on the market, liquidity and price trends, the Company will successively sell or otherwise dispose of crypto assets and other related assets held by the Company and appropriately organize its assets and trading relationships.
The Company will provide notice promptly once the impact on consolidated results of the withdrawal, including this matter, has been finalized.
| Item | Details |
|---|---|
| Event name | Recognition of an Extraordinary Gain (Gain on Receipt of Crypto Assets) and a Non-Operating Expense (Loss on Valuation of Crypto Assets) |
| Date of occurrence | 15 July 2026 (the date on which recognition was decided at the Board of Directors meeting held today) |
| Subject Entity | The filing company abc株式会社 and its consolidated subsidiary abc CAPITAL株式会社 |
| Target Locations / Products | Meme coins and crypto assets held for the Company's own account (crypto asset dealing business) |
| Cause | abc CAPITAL株式会社 sold meme coins that it had received as donations and recorded as deferred revenue. In addition, a loss on valuation of crypto assets arose from the valuation as of the end of May of crypto assets held for the Company's own account. |
| Amount of Impact on Business Performance | ¥313 million (extraordinary gain and gain on receipt of crypto assets); ¥1,074 million (non-operating expense and loss on valuation of crypto assets) |
| Accounting period in which recognized | The third quarter of the fiscal year ending August 2026 (the third quarter of the fiscal year from 1 September 2025 to 31 August 2026) |
| Impact on Earnings Forecast | The impact on consolidated results of the withdrawal from the crypto asset dealing business, including this matter, is currently under review and has not yet been determined. The Company will provide notice promptly once the impact is finalized. In addition, the Company announced today a notice regarding revisions to its consolidated earnings forecast for the fiscal year ending August 2026. |
| Suspended operations | The Company has decided to withdraw from the crypto asset dealing business. It is successively selling or otherwise disposing of crypto assets and other related assets held by the Company. |
| Outlook | While taking into account the impact on the market, liquidity and price trends, the Company will successively sell or otherwise dispose of crypto assets and other related assets held by the Company and appropriately organize its assets and trading relationships. |
| Planned follow-up disclosure | The Company will provide notice promptly once the impact on consolidated results of the withdrawal, including this matter, has been finalized. |
Items this document does not state (14)
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.abc CAPITAL株式会社 will recognize a gain on receipt of crypto assets because it sold meme coins that it had received as donations and recorded as deferred revenue. In addition, a non-operating expense will be recognized because a loss on valuation of crypto assets arose from the valuation as of the end of May of crypto assets held for the Company's own account.