{"id":102402,"date":"2026-08-12T16:46:21","date_gmt":"2026-08-12T07:46:21","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2321-20260812-02_wp_financial_summary\/"},"modified":"2026-08-12T16:46:21","modified_gmt":"2026-08-12T07:46:21","slug":"2321-20260812-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2321\/ir\/2321-20260812-02_wp_financial_summary\/","title":{"rendered":"Notice Regarding the Recognition of Operating Expenses and Extraordinary Income"},"content":{"rendered":"<p>Recognized allowance for doubtful debts as operating expenses related to the transfer of subsidiary Good Style Company shares. Also states recognition of extraordinary income. The submission date is as stated in the body.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"2321","jir_company_name":"Software Form Holdings","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/2321-20260812-02.pdf","jir_short_summary":"Recognized allowance for doubtful debts as operating expenses related to the transfer of subsidiary Good Style Company shares. Also states recognition of extraordinary income. The submission date is as stated in the body.","jir_summary":"### Section heading\nThis notice provides supplementary information related to the recognition of operating expenses and extraordinary income disclosed in connection with the consolidated financial results for the first quarter of the fiscal year ending March 2027. The body presents the evaluation of the allowance for monetary claims related to the transfer of the subsidiary Good Style Company shares, and the corresponding recognition as operating expenses. An explanation of the occurrence of extraordinary income is also included.\n\n### Second section heading\nAs for the outlook, information may be disclosed regarding the impact on the financial statements, the planned transfer date, and future financial plans. Note that the body contains limited disclosure of specific dates and amounts, and there are items that remain unknown.","jir_financial_highlights":"Operating expenses: 7,320\u5343\u5186 (Unknown)\nExtraordinary income: Unknown (Unknown)","jir_category":"","jir_hashtags":"#NotShareBuybackButShareTransferRelated, #DisclosureNotice","jir_key_figures":"Operating expenses: 7,320\u5343\u5186 (unknown: period\/ breakdown)\nExtraordinary income: Unknown\nRelated terms: Related to the transfer of Good Style Company shares","jir_meta_title":"\u3010Software Form Holdings\u3011Notice Regarding the Recognition of Operating Expenses and Extraordinary Income","jir_meta_description":"Summary of the notice published by Software Form Holdings regarding the recognition of operating expenses and the occurrence of extraordinary income, highlighting key financial impacts such as the accounting for reserves related to the transfer.","jir_og_title":"Software Form Holdings\uff5cNotice Regarding the Recognition of Operating Expenses and Extraordinary Income","jir_og_description":"Summary of the notice on the transfer-related reserve and the occurrence of extraordinary income as IR material. Focus on financial impact and future outlook.","jir_og_image_url":"\/assets\/og\/company-disclosure_update.jpg","jir_chart_data_collection":"[]","ir_related_company":58883,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-102402","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice Regarding the Recognition of Operating Expenses and Extraordinary Income - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-2321\/ir\/2321-20260812-02_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2321\/ir\/2321-20260812-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2321\/ir\/2321-20260812-02_wp_financial_summary\/\",\"name\":\"Notice Regarding the Recognition of Operating Expenses and Extraordinary Income - 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