{"id":107628,"date":"2026-08-27T15:48:40","date_gmt":"2026-08-27T06:48:40","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2590-20260827-04_wp_financial_summary\/"},"modified":"2026-09-21T21:41:39","modified_gmt":"2026-09-21T12:41:39","slug":"2590-20260827-04_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2590\/ir\/2590-20260827-04_wp_financial_summary\/","title":{"rendered":"Announcement on the Recognition of Extraordinary Expenses (Loss on Net Monetary Position)"},"content":{"rendered":"<p>In connection with the Turkey operations, a loss related to net monetary position of 2,466 million yen has been recognized. This is an accounting adjustment based on the application of IAS 29 and is recorded as an extraordinary expense for the interim period of the second quarter of the fiscal year ending January 2027.<\/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":"2590","jir_company_name":"Dai-D\u014d Group Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-27","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/2590-20260827-04.pdf","jir_short_summary":"In connection with the Turkey operations, a loss related to net monetary position of 2,466 million yen has been recognized. This is an accounting adjustment based on the application of IAS 29 and is recorded as an extraordinary expense for the interim period of the second quarter of the fiscal year ending January 2027.","jir_summary":"### Section Heading\nToday, during the consolidated accounting period for the second quarter (interim) of the fiscal year ending January 2027, we recognized an extraordinary expense (loss on net monetary position) due to the depreciation of monetary assets and liabilities stemming from inflation in the Turkish market. Considering that the cumulative inflation over three years has exceeded 100%, we have adjusted the Group's accounting treatment in accordance with the requirements of IAS 29.\n\n### Second Section Heading\nThe occurrence of this loss was mainly due to an increase in monetary assets such as cash, deposits, and receivables at the Turkish subsidiaries, surpassing monetary liabilities. The loss is reflected in the interim financial statements for the second quarter of the fiscal year ending January 2027 (Japanese standards) that were disclosed today; for its impact on future performance, please refer to the financial statements.","jir_financial_highlights":"Extraordinary expenses (loss on net monetary position): 2,466 million yen (Unknown)","jir_category":"","jir_hashtags":"#Dai-D\u014d Group Holdings, #DisclosureUpdate, #FX\/MonetaryPositionRisk","jir_key_figures":"Extraordinary expenses (loss on net monetary position): 2,466 million yen\nPeriod: Interim consolidated accounting period for the second quarter of the fiscal year ending January 2027\nRegion: Turkey","jir_meta_title":"\u3010Dai-D\u014d Group Holdings\u3011Announcement of Extraordinary Expenses | August 27, 2026","jir_meta_description":"Dai-D\u014d Group Holdings discloses a loss on net monetary position of 2,466 million yen for the second quarter of the fiscal year ending January 2027. Discloses effects of IAS29-based accounting adjustments and impact on performance.","jir_og_title":"Dai-D\u014d Group Holdings Disclosure of Extraordinary Expenses","jir_og_description":"Recognition of extraordinary expenses of 2,466 million yen due to surplus monetary assets related to Turkey. Discloses impacts of IAS29-based accounting treatment.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":16794,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-107628","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>Announcement on the Recognition of Extraordinary Expenses (Loss on Net Monetary Position) - 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-2590\/ir\/2590-20260827-04_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-2590\/ir\/2590-20260827-04_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2590\/ir\/2590-20260827-04_wp_financial_summary\/\",\"name\":\"Announcement on the Recognition of Extraordinary Expenses (Loss on Net Monetary Position) - 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