{"id":103529,"date":"2026-08-13T16:47:41","date_gmt":"2026-08-13T07:47:41","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3840-20260813-02_wp_disclosure_update\/"},"modified":"2026-08-13T16:47:41","modified_gmt":"2026-08-13T07:47:41","slug":"3840-20260813-02_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3840\/ir\/3840-20260813-02_wp_disclosure_update\/","title":{"rendered":"Notice Regarding Recording of Revenue from Non-Operating Income (Crypto Asset Valuation Gain)"},"content":{"rendered":"<p>Recorded a crypto asset valuation gain of 56,862 thousand yen as non-operating income. Please refer to the financial results document for impact on performance.<\/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":"3840","jir_company_name":"Path Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3840-20260813-02.pdf","jir_short_summary":"Recorded a crypto asset valuation gain of 56,862 thousand yen as non-operating income. Please refer to the financial results document for impact on performance.","jir_summary":"### Key points of the news\nToday, in the first quarter of the consolidated fiscal year ending March 2027, it was announced that a valuation gain on held crypto assets of 56,862 thousand yen will be recorded as non-operating income. Details of the impact on performance will be found in the Financial Summary for Japan GAAP published on the same date.\n\n### Outlook and impact\nWhile crypto asset market fluctuations may affect performance, the specific amount and outlook are left to the Financial Summary, and no additional figures are provided in this release. It is recommended to continue monitoring the disclosure in the Financial Summary.","jir_financial_highlights":"Crypto asset valuation gain: 56,862 \u5343\u5186 (Unknown)","jir_category":"","jir_hashtags":"#PathCo.,Ltd., #CryptoAssetValuationGain, #Disclosures","jir_key_figures":"Crypto asset valuation gain: 56,862 \u5343\u5186","jir_meta_title":"\u3010Path Co., Ltd.\u3011Recording Crypto Asset Valuation Gain as Non-Operating Income | Q1 FY2027","jir_meta_description":"Path Co., Ltd. announced that it will record a crypto asset valuation gain of 56,862 thousand yen as non-operating income in the first quarter of the fiscal year ending March 2027. Please check the Financial Summary for the impact on performance.","jir_og_title":"\u3010Path Co., Ltd.\u3011Recording Crypto Asset Valuation Gain as Non-Operating Income","jir_og_description":"Path recognizes a crypto asset valuation gain as non-operating income in Q1 of FY2027. Refer to the Financial Summary for performance impact.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60203,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-103529","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 Recording of Revenue from Non-Operating Income (Crypto Asset Valuation Gain) - 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-3840\/ir\/3840-20260813-02_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3840\/ir\/3840-20260813-02_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3840\/ir\/3840-20260813-02_wp_disclosure_update\/\",\"name\":\"Notice Regarding Recording of Revenue from Non-Operating Income (Crypto Asset Valuation Gain) - 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