Recognition of Non-Operating Income and Expenses
The Beat Holdings Limited group, including Fame Rich Enterprises Limited and its subsidiaries as equity-method affiliates
Short-term borrowings under the revolving credit facility and multi-series BTC bonds
The equity-method investment gain resulted from Fame Rich Enterprises Limited and its subsidiaries recording profits; the foreign exchange gain resulted from fluctuations in the exchange rate between the US dollar and the Chinese yuan; and the interest expense accrued on the short-term borrowings and multi-series BTC bonds
Equity-method investment gain of US$19 thousand (¥3 million), foreign exchange gain of US$359 thousand (¥57 million), and interest expense of US$324 thousand (¥52 million), recognized as non-operating income and non-operating expenses
Cumulative consolidated first-quarter period of the fiscal year ending December 2026 (the current quarter)
| Item | Details |
|---|---|
| Event name | Recognition of Non-Operating Income and Expenses |
| Subject Entity | The Beat Holdings Limited group, including Fame Rich Enterprises Limited and its subsidiaries as equity-method affiliates |
| Target Locations / Products | Short-term borrowings under the revolving credit facility and multi-series BTC bonds |
| Cause | The equity-method investment gain resulted from Fame Rich Enterprises Limited and its subsidiaries recording profits; the foreign exchange gain resulted from fluctuations in the exchange rate between the US dollar and the Chinese yuan; and the interest expense accrued on the short-term borrowings and multi-series BTC bonds |
| Amount of Impact on Business Performance | Equity-method investment gain of US$19 thousand (¥3 million), foreign exchange gain of US$359 thousand (¥57 million), and interest expense of US$324 thousand (¥52 million), recognized as non-operating income and non-operating expenses |
| Accounting period in which recognized | Cumulative consolidated first-quarter period of the fiscal year ending December 2026 (the current quarter) |
Items this document does not state (19)
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 equity-method investment gain arose because Fame Rich Enterprises Limited, an equity-method affiliate, and its subsidiaries recorded profits. The foreign exchange gain resulted from fluctuations in the exchange rates between the US dollar and the Chinese yuan. The interest expense accrued on short-term borrowings under the revolving credit facility and on the multi-series BTC bonds.