Notice Regarding the Recognition of Extraordinary Income (Gain on Reversal of Stock Acquisition Rights)
株式会社GENOVA (the filing company), and the Company's director to whom the rights had been allotted (an employee of the Company at the time of grant)
Seventh and Eighth Stock Acquisition Rights
The director to whom the rights had been allotted (an employee of the Company at the time of grant) resigned effective 30 April 2026 and therefore no longer met the exercise conditions for the stock acquisition rights.
¥497.319 million (gain on reversal of stock acquisition rights, special gain)
First-quarter consolidated financial results for the fiscal year ending March 2027
There is no change to the earnings forecasts for the fiscal year ending March 2027 announced today.
In the consolidated financial results for the first quarter of the fiscal year ending March 2027, the Company will reverse the ¥497.319 million issue price of the stock acquisition rights, which had been recorded under net assets on the balance sheet, and recognize it as a special gain under gain on reversal of stock acquisition rights. If any matter requiring disclosure arises in the future, the Company will disclose it promptly.
| Item | Details |
|---|---|
| Event name | Notice Regarding the Recognition of Extraordinary Income (Gain on Reversal of Stock Acquisition Rights) |
| Date of occurrence | 30 April 2026 (the date on which the allotted director resigned and the stock acquisition rights lapsed) |
| Subject Entity | 株式会社GENOVA (the filing company), and the Company's director to whom the rights had been allotted (an employee of the Company at the time of grant) |
| Target Locations / Products | Seventh and Eighth Stock Acquisition Rights |
| Cause | The director to whom the rights had been allotted (an employee of the Company at the time of grant) resigned effective 30 April 2026 and therefore no longer met the exercise conditions for the stock acquisition rights. |
| Amount of Impact on Business Performance | ¥497.319 million (gain on reversal of stock acquisition rights, special gain) |
| Accounting period in which recognized | First-quarter consolidated financial results for the fiscal year ending March 2027 |
| Impact on Earnings Forecast | There is no change to the earnings forecasts for the fiscal year ending March 2027 announced today. |
| Outlook | In the consolidated financial results for the first quarter of the fiscal year ending March 2027, the Company will reverse the ¥497.319 million issue price of the stock acquisition rights, which had been recorded under net assets on the balance sheet, and recognize it as a special gain under gain on reversal of stock acquisition rights. If any matter requiring disclosure arises in the future, the Company will disclose it promptly. |
| Planned follow-up disclosure | If any matter requiring disclosure arises in the future, the Company will disclose it promptly. |
Items this document does not state (15)
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 director to whom the rights had been allotted (an employee of the Company at the time of grant) resigned effective 30 April 2026 and therefore no longer met the exercise conditions for the stock acquisition rights.