Changes in Subsidiaries Due to Share Transfer and Recognition of Extraordinary Income and Losses
フィンテック グローバル株式会社, 株式会社ムーミン物語, 飯能地域資源利活用合同会社, メッツァ2号投資事業有限責任組合, メッツァアセットマネジメント株式会社
Shares in 株式会社ムーミン物語 and real estate owned by 飯能地域資源利活用合同会社
On 26 March 2026, the Company transferred part of its holdings in 株式会社ムーミン物語 and all of the shares held by メッツァ2号投資事業有限責任組合, causing both companies to cease to qualify as subsidiaries of the Company.
A ¥1,556 million gain on the sale of fixed assets as extraordinary income, and a ¥263 million loss on the sale of shares in affiliates and ¥200 million in provision for doubtful accounts as extraordinary losses
The second-quarter consolidated and non-consolidated financial results for the fiscal year ending September 2026 (gain on sale of fixed assets); the second-quarter consolidated financial results for the fiscal year ending September 2026 (extraordinary losses)
The impact on consolidated results for the fiscal year ending September 2026 has been reflected in the “Notice Regarding Revisions to Consolidated Earnings Forecasts” released today.
¥200 million in provision for doubtful accounts (receivables from 株式会社ムーミン物語 and 飯能地域資源利活用合同会社)
| Item | Details |
|---|---|
| Event name | Changes in Subsidiaries Due to Share Transfer and Recognition of Extraordinary Income and Losses |
| Date of occurrence | 26 March 2026 |
| Subject Entity | フィンテック グローバル株式会社, 株式会社ムーミン物語, 飯能地域資源利活用合同会社, メッツァ2号投資事業有限責任組合, メッツァアセットマネジメント株式会社 |
| Target Locations / Products | Shares in 株式会社ムーミン物語 and real estate owned by 飯能地域資源利活用合同会社 |
| Cause | On 26 March 2026, the Company transferred part of its holdings in 株式会社ムーミン物語 and all of the shares held by メッツァ2号投資事業有限責任組合, causing both companies to cease to qualify as subsidiaries of the Company. |
| Amount of Impact on Business Performance | A ¥1,556 million gain on the sale of fixed assets as extraordinary income, and a ¥263 million loss on the sale of shares in affiliates and ¥200 million in provision for doubtful accounts as extraordinary losses |
| Accounting period in which recognized | The second-quarter consolidated and non-consolidated financial results for the fiscal year ending September 2026 (gain on sale of fixed assets); the second-quarter consolidated financial results for the fiscal year ending September 2026 (extraordinary losses) |
| Impact on Earnings Forecast | The impact on consolidated results for the fiscal year ending September 2026 has been reflected in the “Notice Regarding Revisions to Consolidated Earnings Forecasts” released today. |
| Amount of receivables at risk of non-collection or delayed collection | ¥200 million in provision for doubtful accounts (receivables from 株式会社ムーミン物語 and 飯能地域資源利活用合同会社) |
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.As 株式会社ムーミン物語 and 飯能地域資源利活用合同会社 ceased to qualify as subsidiaries of the Company as a result of the share transfer, the transfer of real estate, which had previously been accounted for as a financial transaction, was changed to sale accounting.