{"id":108885,"date":"2026-08-31T17:31:47","date_gmt":"2026-08-31T08:31:47","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8938-20260831-01_wp_corporate_restructuring\/"},"modified":"2026-08-31T17:31:47","modified_gmt":"2026-08-31T08:31:47","slug":"8938-20260831-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8938\/ir\/8938-20260831-01_wp_corporate_restructuring\/","title":{"rendered":"Notice on Special Loss (partial debt forgiveness) recorded in consolidated subsidiaries and on the number of facilities and beds at alliance medical institutions"},"content":{"rendered":"<p>GMMA writes off loan of 128.5 million yen to the target consolidated subsidiary as a debt forgiveness and records a special loss in consolidated results. Alliance partner medical institutions reduce their total beds to 4,309. The impact is expected to be minor for the year ending March 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":"8938","jir_company_name":"GLOAM Holdings Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-31","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/8938-20260831-01.pdf","jir_short_summary":"GMMA writes off loan of 128.5 million yen to the target consolidated subsidiary as a debt forgiveness and records a special loss in consolidated results. Alliance partner medical institutions reduce their total beds to 4,309. The impact is expected to be minor for the year ending March 2027.","jir_summary":"### Overview\nGLOAM Management Corporation (GMMA) records a special loss in relation to the recovery of loans to alliance partner medical institutions. While extending new loans to the target subsidiary to support management reconstruction, GMMA decides on a debt forgiveness of 128.5 million yen. Consequently, the number of facilities and beds at alliance partner medical institutions decreases, with total beds at 4,309 and facilities totaling 47 as of August 31, 2026.\n\n### Impact and outlook\nThe consolidated results for the year ending March 2027 are planned to include the above special loss; however, since a write-off allowance of 128.7 million yen has already been booked in the first quarter, the practical impact is expected to be minor. If any disclosures such as revisions to earnings guidance arise, they will be announced promptly.","jir_financial_highlights":"Amount of special loss (debt forgiveness): 128.5 \u767e\u4e07\u5186 (Unknown)\nDecrease in beds at alliance partner medical institutions: Decrease by 110 beds (Unknown)\nTotal beds at alliance partner medical institutions: 4,309 beds (As of August 31, 2026)","jir_category":"","jir_hashtags":"#GLOAM Holdings Corporation, #ShareBuyback, #ExecutiveChanges","jir_key_figures":"128.5 \u767e\u4e07\u5186\uff1aDebt forgiveness amount (recorded as special loss)\n4,309 \u5e8a\uff1aTotal beds at alliance partner medical institutions (as of August 31, 2026)\n47 \u65bd\u8a2d\uff1aBreakdown of alliance partner facilities (6 clinic without beds, 8 clinics with beds, 22 hospitals, 11 care facilities)","jir_meta_title":"GLOAM Holdings: Consolidated Subsidiary's Special Loss and Change in Medical Institution Bed Counts\uff5cAugust 2026","jir_meta_description":"GMMA of GLOAM Holdings announces partial debt forgiveness on loans to a target subsidiary. Publication of special loss and changes in bed counts at alliance medical institutions. Outlook suggests minimal impact on future performance.","jir_og_title":"Consolidated Subsidiary's Special Loss and Changes in Bed Counts\uff5cAugust 2026","jir_og_description":"GMMA implements debt forgiveness, alliance partner bed counts decrease. Expected minimal impact on future performance. Please refer to IR materials for details.","jir_og_image_url":"\/assets\/og\/company-corporate_ir-disclosure_update.jpg","jir_chart_data_collection":"[]","ir_related_company":60453,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-108885","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 Special Loss (partial debt forgiveness) recorded in consolidated subsidiaries and on the number of facilities and beds at alliance medical institutions - 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-8938\/ir\/8938-20260831-01_wp_corporate_restructuring\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-8938\/ir\/8938-20260831-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-8938\/ir\/8938-20260831-01_wp_corporate_restructuring\/\",\"name\":\"Notice on Special Loss (partial debt forgiveness) recorded in consolidated subsidiaries and on the number of facilities and beds at alliance medical institutions - 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