{"id":103948,"date":"2026-08-14T12:13:31","date_gmt":"2026-08-14T03:13:31","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7494-20260814-01_wp_disclosure_update\/"},"modified":"2026-08-14T12:13:31","modified_gmt":"2026-08-14T03:13:31","slug":"7494-20260814-01_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7494\/ir\/7494-20260814-01_wp_disclosure_update\/","title":{"rendered":"Notice on Accounting for Extraordinary Expenses"},"content":{"rendered":"<p>Recorded 335 million yen as allowance for doubtfulness of debt guarantees for consolidated subsidiary Samantha Thavasa Japan Limited, with a full-year total of 821 million yen. No impact on consolidated results.<\/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":"7494","jir_company_name":"Konaka Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7494-20260814-01.pdf","jir_short_summary":"Recorded 335 million yen as allowance for doubtfulness of debt guarantees for consolidated subsidiary Samantha Thavasa Japan Limited, with a full-year total of 821 million yen. No impact on consolidated results.","jir_summary":"### Overview of performance and disclosure\nFor the third quarter of the fiscal year ending September 2026, after considering the financial condition of the consolidated subsidiary Samantha Thavasa Japan Limited, we have recognized an allowance for doubtful debt of 335 million yen, and will recognize 821 million yen for the full year. It is explained that there is no impact on the consolidated results.\n\n### Impact going forward and disclosure\nThe above has been reflected in the Quarterly Financial Results for the third quarter of the fiscal year ending September 2026 [Japanese GAAP] (consolidated) published today. Foreign exchange information is presented as a separate note.","jir_financial_highlights":"Allowance for doubtful debt related to debt guarantees: 335 \u767e\u4e07\u5186 (Full-year total 821 \u767e\u4e07\u5186)\nFull-year total: 821 \u767e\u4e07\u5186 (Recognized due to the above allowance)\nSamantha Thavasa Japan Limited financial condition: Unknown (Unknown)","jir_category":"","jir_hashtags":"#Konaka, #DisclosureUpdate, #DebtGuaranteeLossProvision","jir_key_figures":"Allowance for doubtful debt related to debt guarantees: 335 \u767e\u4e07\u5186\nFull-year total: 821 \u767e\u4e07\u5186\nForeign exchange information: Unknown (JPY\/USD 0.0063)","jir_meta_title":"\u3010Konaka\u3011Allowance for doubtful debt related to debt guarantees recognized at 334 million yen | FY2026 Q3","jir_meta_description":"Konaka, considering the financial condition of its consolidated subsidiary, recognizes 335 million yen as allowance for doubtful debt related to debt guarantees and 821 million yen for the full year. No impact on the consolidated results. Key disclosure points are organized to aid investment decisions.","jir_og_title":"\u3010Konaka\u3011Recognize allowance for doubtful debt related to debt guarantees | FY2026 Q3","jir_og_description":"Konaka recognizes 335 million yen as allowance for doubtful debt related to debt guarantees, with 821 million yen for the full year, considering the consolidated subsidiary's financial state. No consolidated impact.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":0,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-103948","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 on Accounting for Extraordinary Expenses - 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-7494\/ir\/7494-20260814-01_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-7494\/ir\/7494-20260814-01_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7494\/ir\/7494-20260814-01_wp_disclosure_update\/\",\"name\":\"Notice on Accounting for Extraordinary Expenses - 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