{"id":109544,"date":"2026-09-01T16:26:05","date_gmt":"2026-09-01T07:26:05","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3923-20260901-01_wp_financial_summary\/"},"modified":"2026-09-01T16:26:05","modified_gmt":"2026-09-01T07:26:05","slug":"3923-20260901-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3923\/ir\/3923-20260901-01_wp_financial_summary\/","title":{"rendered":"Notice Regarding Expectation of Realization of Gains on Disposition of Investment Securities (Extraordinary Profit)"},"content":{"rendered":"<p>Resolved to sell a portion of held marketable securities and expect to recognize an extraordinary gain of 2.0 billion yen. Sale scheduled by the end of October 2026. Expected to be recorded in the FY2027 financial results. Amount may vary depending on stock price movement.<\/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":"3923","jir_company_name":"Rakus Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-01","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/3923-20260901-01.pdf","jir_short_summary":"Resolved to sell a portion of held marketable securities and expect to recognize an extraordinary gain of 2.0 billion yen. Sale scheduled by the end of October 2026. Expected to be recorded in the FY2027 financial results. Amount may vary depending on stock price movement.","jir_summary":"### Overview\nBy resolution of the board of directors, the company has set a disposal window for a portion of its listed investment securities and expects to recognize the gain as an extraordinary profit. The gain is expected to be 2.0 billion yen, and disposal is planned to be conducted by the end of October 2026, taking into account stock price movements. In the future, it is possible that part or all of the disposal window remains unsold, and the final amount may change.\n\n### Outlook and Impact\nThe above gain is planned to be recognized as an extraordinary profit in the FY2027 results. The information will be disclosed promptly once finalized. Depending on stock price movements, the amount recognized may increase or decrease if part of the disposal window remains unsold.","jir_financial_highlights":"Gain on sale of investment securities: 2,000,000,000 yen (expected) (Unknown)\nTiming of sale: By the end of October 2026 (planned) (Unknown)\nTiming of recognition of extraordinary profit: FY2027 results (Unknown)","jir_category":"","jir_hashtags":"#NoInformationOnTreasuryStockPurchase, #ExtraordinaryProfitAndDisclosureUpdate","jir_key_figures":"Gain on sale of investment securities: 2,000,000,000 yen (expected)\nTiming of sale: By end of October 2026 (planned)\nTiming of extraordinary profit recognition: FY2027 results","jir_meta_title":"\u3010Lax\u3011Notice of Expected Recording of Gain on Sale of Investment Securities | 2026-09-01","jir_meta_description":"Rakus resolves to sell part of its held investment securities. Expected gain: 2.0 billion yen (expected); sale by end of October 2026; extraordinary profit to be recorded in FY2027 results. Variations may occur depending on stock price movement.","jir_og_title":"\u3010Rakus\u3011Notice of Expected Recording of Gain on Sale of Investment Securities","jir_og_description":"By selling a portion of held investment securities, an extraordinary profit of 2.0 billion yen is planned to be recorded. Future prospects depend on stock prices and are to be recognized in the FY2027 results.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":8026,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-109544","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 Expectation of Realization of Gains on Disposition of Investment Securities (Extraordinary Profit) - 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-3923\/ir\/3923-20260901-01_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-3923\/ir\/3923-20260901-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3923\/ir\/3923-20260901-01_wp_financial_summary\/\",\"name\":\"Notice Regarding Expectation of Realization of Gains on Disposition of Investment Securities (Extraordinary Profit) - 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