Recording of extraordinary income and extraordinary loss
MicroAd,Inc. (the Company) and 微告（上海）広告有限公司, which became a consolidated subsidiary
Certain software used in the data product services and consulting services businesses
（上海）広告有限公司; the date on which the loss on disposal of fixed assets was recognized itself: not disclosed)
Negative goodwill arose in connection with 微告（上海）広告有限公司 becoming a consolidated subsidiary. For the software, the Company assessed recoverability in accordance with the accounting standard for impairment of fixed assets and, after conservatively considering future earnings prospects and other factors, wrote off the full carrying amount.
¥85 million gain on negative goodwill (extraordinary gain) and ¥75 million loss on disposal of fixed assets (extraordinary loss)
Second quarter of the fiscal year ending September 2026
Reflected in the Consolidated Financial Results for the Second Quarter (Six-Month Period) of the Fiscal Year Ending September 2026 under Japanese GAAP, released today. Whether the earnings forecast has been revised or changed: not disclosed
The recognized amounts are reflected in the Consolidated Financial Results for the Second Quarter (Six-Month Period) of the Fiscal Year Ending September 2026 under Japanese GAAP, released today.
| Item | Details |
|---|---|
| Event name | Recording of extraordinary income and extraordinary loss |
| Date of occurrence | 10 February 2026 (the date of acquisition of shares in 微告（上海）広告有限公司; the date on which the loss on disposal of fixed assets was recognized itself: not disclosed) |
| Subject Entity | MicroAd,Inc. (the Company) and 微告（上海）広告有限公司, which became a consolidated subsidiary |
| Target Locations / Products | Certain software used in the data product services and consulting services businesses |
| Cause | Negative goodwill arose in connection with 微告（上海）広告有限公司 becoming a consolidated subsidiary. For the software, the Company assessed recoverability in accordance with the accounting standard for impairment of fixed assets and, after conservatively considering future earnings prospects and other factors, wrote off the full carrying amount. |
| Amount of Impact on Business Performance | ¥85 million gain on negative goodwill (extraordinary gain) and ¥75 million loss on disposal of fixed assets (extraordinary loss) |
| Accounting period in which recognized | Second quarter of the fiscal year ending September 2026 |
| Impact on Earnings Forecast | Reflected in the Consolidated Financial Results for the Second Quarter (Six-Month Period) of the Fiscal Year Ending September 2026 under Japanese GAAP, released today. Whether the earnings forecast has been revised or changed: not disclosed |
| Outlook | The recognized amounts are reflected in the Consolidated Financial Results for the Second Quarter (Six-Month Period) of the Fiscal Year Ending September 2026 under Japanese GAAP, released today. |
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.Negative goodwill arose in connection with the acquisition of shares in 微告（上海）広告有限公司 on 10 February 2026, which resulted in the company becoming a consolidated subsidiary. For the software, the Company assessed recoverability in accordance with the accounting standard for impairment of fixed assets and, after conservatively considering future earnings prospects and other factors, wrote off certain software.