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Occurring Fact9514EF-ON INC.Electricity and gas

Notice Regarding the Recognition of Non-Operating Income (Gain on Valuation of Derivatives)

During the cumulative third-quarter period of the fiscal year ending June 2026, EF-ON INC. recognized a ¥2,455 million gain on valuation of derivatives as non-operating income due to rising electricity futures prices. The gain was reflected in the third-quarter financial results summary released on the same day, and the full-year earnings forecast is currently under review.

Worth reading
45Recurring
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Direction
Improvement
Direction inferred from the company’s description.
Scale
2455
¥ million
Wording
Conditional
How definitive the wording is.

Recognition of Non-Operating Income (Gain on Valuation of Derivatives)

Subject Entity

EF-ON INC. (the filing company)

Target Locations / Products

Electricity futures transactions in the electricity retail business

Occurrence31 March 2026 (as of the end of the cumulative third-quarter period of the fiscal year ending June 2026)
This disclosure05/12/2026
Cause

The rise in electricity futures prices for contracts not yet due as of the end of the cumulative third-quarter period

Amount of Impact on Business Performance

¥2,455 million gain on valuation of derivatives (non-operating income)

Accounting period in which recognized

Cumulative third-quarter period of the fiscal year ending June 2026 (1 July 2025 to 31 March 2026)

Impact on Earnings Forecast

The full-year consolidated earnings forecast announced on 9 February 2026 is currently under review, including the impact of other factors. If a revision to the earnings forecast becomes necessary, the company will promptly disclose it.

Outlook

The earnings forecast is currently under review, including the impact of other factors. If a revision to the earnings forecast becomes necessary, the company will promptly disclose it.

Event that occurred
ItemDetails
Event nameRecognition of Non-Operating Income (Gain on Valuation of Derivatives)
Date of occurrence31 March 2026 (as of the end of the cumulative third-quarter period of the fiscal year ending June 2026)
Subject EntityEF-ON INC. (the filing company)
Target Locations / ProductsElectricity futures transactions in the electricity retail business
CauseThe rise in electricity futures prices for contracts not yet due as of the end of the cumulative third-quarter period
Amount of Impact on Business Performance¥2,455 million gain on valuation of derivatives (non-operating income)
Accounting period in which recognizedCumulative third-quarter period of the fiscal year ending June 2026 (1 July 2025 to 31 March 2026)
Impact on Earnings ForecastThe full-year consolidated earnings forecast announced on 9 February 2026 is currently under review, including the impact of other factors. If a revision to the earnings forecast becomes necessary, the company will promptly disclose it.
OutlookThe earnings forecast is currently under review, including the impact of other factors. If a revision to the earnings forecast becomes necessary, the company will promptly disclose it.
Planned follow-up disclosureIf a revision to the earnings forecast becomes necessary, the company will promptly disclose it.
Items this document does not state (16)
Date recognized / date notice receivedType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityApologyVoting rights ownership percentage before the changeVoting rights ownership percentage after the change

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 electricity futures prices for contracts not yet due had risen as of the fiscal year-end.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Recognition of Non-Operating Income (Gain on Valuation of Derivatives) | EF-ON INC. (9514) timely disclosure | Komori