{"id":104401,"date":"2026-08-14T17:15:01","date_gmt":"2026-08-14T08:15:01","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7063-20260814-02_wp_financial_summary\/"},"modified":"2026-08-14T17:15:01","modified_gmt":"2026-08-14T08:15:01","slug":"7063-20260814-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7063\/ir\/7063-20260814-02_wp_financial_summary\/","title":{"rendered":"Notice on Recognition of Operating Loss, Non-Operating Income, Non-Operating Expenses and Extraordinary Losses"},"content":{"rendered":"<p>Discloses items to be reflected in the Financial Summary, including operating loss provision for the fourth quarter of the fiscal year ending June 2026 of 137,190 thousand yen, an increase in allowance for doubtful accounts, and 33,875 thousand yen as an extraordinary loss for litigation-related allowances.<\/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":"7063","jir_company_name":"Birdman Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7063-20260814-02.pdf","jir_short_summary":"Discloses items to be reflected in the Financial Summary, including operating loss provision for the fourth quarter of the fiscal year ending June 2026 of 137,190 thousand yen, an increase in allowance for doubtful accounts, and 33,875 thousand yen as an extraordinary loss for litigation-related allowances.","jir_summary":"### Overview of the results\nIn the fourth quarter of the fiscal year ending June 2026, 137,190 thousand yen was recognized as a loss on orders received as an expense to cost of sales. The applicable costs are recorded as uncompleted project expenditures. The occurrence of operating losses and the related components of non-operating income and expenses are disclosed. Based on the collection status of short-term loans to borrowers, the allowance for doubtful accounts has been increased and recorded as 620,792 thousand yen for the full year, including the prior period amount of 308,016 thousand yen.\n\n### Impact and responses going forward\nThe balance of short-term loans stands at 609,999 thousand yen, with the repayment date extended to September 30, 2026. As a result of litigation-related extraordinary losses, 33,875 thousand yen is recognized, and additional monetary burden may arise depending on the outcome of the court ruling. These items are already reflected in the Financial Summary [Japan GAAP] (Consolidated).","jir_financial_highlights":"Content of operating losses: 137,190\u5343\u5186 (Fourth quarter)\nContent of non-operating income: 7,725\u5343\u5186 (interest and dividends) + 22\u5343\u5186 (refund additions) + 167\u5343\u5186 (other) (Fourth quarter)\nContent of non-operating expenses: 6,596\u5343\u5186 (borrowing interest, etc.) + 35\u5343\u5186 (equity method investment losses) + 30,703\u5343\u5186 (expenses related to new share issuance) + 312,776\u5343\u5186 (allowance for doubtful accounts) + 1,379\u5343\u5186 (other) (Fourth quarter)\nContent of extraordinary losses: 33,875\u5343\u5186 (Fourth quarter)","jir_category":"","jir_hashtags":"#Birdman, #EarningsAnnouncement","jir_key_figures":"Operating loss provision: 137,190\u5343\u5186\nDoubtful accounts provision (Fourth quarter): 312,776\u5343\u5186\nExtraordinary loss provision: 33,875\u5343\u5186","jir_meta_title":"\u3010Birdman\u3011Notice of Recognition of Operating Losses and Related Items\uff5cFY2026 June Term","jir_meta_description":"Birdman announces in the FY2026 Q4 Financial Summary that operating loss provisions, bad debt provisions, and extraordinary losses have been recorded. Also covers extended repayments and litigation-related impacts.","jir_og_title":"Birdman Earnings-Related Notice\uff5cAugust 14, 2026","jir_og_description":"Birdman discloses operating losses, bad debt provisions, and extraordinary losses in the FY4Q results. Analyzes effects of extended repayments and litigation risk.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60445,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-104401","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 Recognition of Operating Loss, Non-Operating Income, Non-Operating Expenses and Extraordinary Losses - 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-7063\/ir\/7063-20260814-02_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-7063\/ir\/7063-20260814-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7063\/ir\/7063-20260814-02_wp_financial_summary\/\",\"name\":\"Notice on Recognition of Operating Loss, Non-Operating Income, Non-Operating Expenses and Extraordinary Losses - 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