Recognized as a special loss of 38,786 thousand yen. The write-down stems from impairment due to reduced recoverability of certain functions in the investment project for the new SPIDER+ mobile version app development and other related items. 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The write-down stems from impairment due to reduced recoverability of certain functions in the investment project for the new SPIDER+ mobile version app development and other related items. Reflected in the interim financial summary.","jir_summary":"### Overview of the special loss\nIn the second quarter of the consolidated accounting period ending December 2026, the company recorded a special loss. The items consist of a write-down of assets based on a review of development investments undertaken to enhance operational efficiency and a decrease in expected usage of certain developed features associated with the SPIDER+ new mobile version app development. The decrease amount is treated as an impairment loss and amounts to 38,786 thousand yen.\n\n### Impact on performance\nThis special loss has been reflected in the second quarter financial results for the fiscal year ending December 2026 (Japanese standards). Details on direct additional impact on other financial indicators for the current term are not described in this material.","jir_financial_highlights":"Special loss: 38,786\u5343\u5186 (Unknown)","jir_category":"","jir_hashtags":"#\u81ea\u793e\u682a\u8cb7\u3044, #\u5f79\u54e1\u4eba\u4e8b, #\u8ca1\u52d9\u60c5\u5831","jir_key_figures":"Special loss: 38,786\u5343\u5186","jir_meta_title":"Spider Plus \u2013 Notice of Special Losses | Q2 FY2026","jir_meta_description":"Spider Plus records a special loss for the cumulative quarter of the second quarter of fiscal year 2026, including impairment of 38,786 thousand yen. Publication date: 2026-08-12.","jir_og_title":"Spider Plus \u2013 Notice of Special Losses","jir_og_description":"Impairment of 38,786 thousand yen due to review of SPIDER+ development investments. Latest information reflected in the interim financial summary.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58911,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-102914","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n