Recognition of an Extraordinary Gain (Gain on Receipt of Crypto Assets as a Donation) and a Non-Operating Expense (Loss on Sale of Crypto Assets) in Connection with the Transfer of Crypto Assets
The Company (abc株式会社) and its consolidated subsidiary, abc CAPITAL株式会社
Crypto assets (meme coins) held by the Group
The transfer of crypto assets held by the Group to ZoomART Foundation. The meme coins received by abc CAPITAL株式会社 as a donation and recorded as deferred revenue are expected to be recognized as a gain on receipt of donated assets in connection with this transfer.
Extraordinary gain (gain on receipt of crypto assets as a donation): ¥229 million; non-operating expense (loss on sale of crypto assets): approximately ¥6,430 million (both amounts are expected to be recognized)
Consolidated accounting period for the fourth quarter of the fiscal year ending August 2026
The consolidated earnings forecast for the fiscal year ending August 2026, including ordinary income and net income attributable to owners of the parent, is currently listed as undecided. The full-year consolidated earnings forecast for the fiscal year ending August 2026, including the earnings impact of this transaction, will be disclosed promptly once it can be calculated.
Company response
Withdrawal from the crypto asset dealing business
The above extraordinary gain and non-operating expense are scheduled to be recognized in the consolidated accounting period for the fourth quarter of the fiscal year ending August 2026. The full-year consolidated earnings forecast for the fiscal year ending August 2026, including the earnings impact of this transaction, will be disclosed promptly once it can be calculated.
| Item | Details |
|---|---|
| Event name | Recognition of an Extraordinary Gain (Gain on Receipt of Crypto Assets as a Donation) and a Non-Operating Expense (Loss on Sale of Crypto Assets) in Connection with the Transfer of Crypto Assets |
| Date of occurrence | 28 August 2026 (the date on which the Group decided to and carried out the transfer of crypto assets to ZoomART Foundation) |
| Subject Entity | The Company (abc株式会社) and its consolidated subsidiary, abc CAPITAL株式会社 |
| Target Locations / Products | Crypto assets (meme coins) held by the Group |
| Cause | The transfer of crypto assets held by the Group to ZoomART Foundation. The meme coins received by abc CAPITAL株式会社 as a donation and recorded as deferred revenue are expected to be recognized as a gain on receipt of donated assets in connection with this transfer. |
| Amount of Impact on Business Performance | Extraordinary gain (gain on receipt of crypto assets as a donation): ¥229 million; non-operating expense (loss on sale of crypto assets): approximately ¥6,430 million (both amounts are expected to be recognized) |
| Accounting period in which recognized | Consolidated accounting period for the fourth quarter of the fiscal year ending August 2026 |
| Impact on Earnings Forecast | The consolidated earnings forecast for the fiscal year ending August 2026, including ordinary income and net income attributable to owners of the parent, is currently listed as undecided. The full-year consolidated earnings forecast for the fiscal year ending August 2026, including the earnings impact of this transaction, will be disclosed promptly once it can be calculated. |
| Suspended operations | Withdrawal from the crypto asset dealing business |
| Outlook | The above extraordinary gain and non-operating expense are scheduled to be recognized in the consolidated accounting period for the fourth quarter of the fiscal year ending August 2026. The full-year consolidated earnings forecast for the fiscal year ending August 2026, including the earnings impact of this transaction, will be disclosed promptly once it can be calculated. |
| Planned follow-up disclosure | The full-year consolidated earnings forecast for the fiscal year ending August 2026, including the earnings impact of this transaction, will be disclosed promptly once it can be calculated. |
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.Because the crypto assets held by the Group were transferred to ZoomART Foundation. The meme coins received by abc CAPITAL株式会社 as a donation and recorded as deferred revenue will be recognized as a gain on receipt of donated assets in connection with this transfer, while the transfer of the crypto assets will result in a loss on sale.