{"id":111648,"date":"2026-09-09T11:03:47","date_gmt":"2026-09-09T02:03:47","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2929-20260909-02_wp_financial_summary\/"},"modified":"2026-09-21T21:51:20","modified_gmt":"2026-09-21T12:51:20","slug":"2929-20260909-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2929\/ir\/2929-20260909-02_wp_financial_summary\/","title":{"rendered":"Notice on impairment loss recognition for a related company\u2019s shares (individual financial statements)"},"content":{"rendered":"<p>In the individual financial results for the fiscal year ending July 2026, impairment processing of the equity interests in Onkyo Corporation accounted for using the equity method was conducted. Impairment losses on related company equity securities are expected to be 422 million yen, with no impact on the consolidated results. As part of impairment of goodwill, an investment loss of 171 million yen is expected to be recognized as an extraordinary loss. The impact on earnings is referenced in the full-year earnings guidance update disclosed separately.<\/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,"price_fetched_at":"","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":"2929","jir_company_name":"Pharma Foods Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/2929-20260909-02.pdf","jir_short_summary":"In the individual financial results for the fiscal year ending July 2026, impairment processing of the equity interests in Onkyo Corporation accounted for using the equity method was conducted. Impairment losses on related company equity securities are expected to be 422 million yen, with no impact on the consolidated results. As part of impairment of goodwill, an investment loss of 171 million yen is expected to be recognized as an extraordinary loss. The impact on earnings is referenced in the full-year earnings guidance update disclosed separately.","jir_summary":"### Section Heading\nThis notice announces the recognition of extraordinary losses in the individual financial statements for the fiscal year ending July 2026. In response to a substantial drop in the carrying amount of related company equity securities, impairment is being recognized for Onkyo Corporation shares. Accordingly, related company equity securities impairment is expected to be recorded as an extraordinary loss of 422 million yen. The impact on the consolidated results will be offset, but impairment of Onkyo\u2019s goodwill will also be recognized, with an investment loss of 171 million yen recorded as an extraordinary loss. \n\n### Section 2\nFor the impact on the 2026 fiscal year\u2019s performance, please refer to the separately disclosed note \u201cRevision of Full-Year Earnings Guidance for the Fiscal Year Ending July 2026.\u201d The IR contact point is clearly stated, and a framework for providing additional information is in place.","jir_financial_highlights":"Related company equity securities impairment: 422 million yen (Unknown)\nInvestment loss due to impairment of goodwill: 171 million yen (Unknown)","jir_category":"","jir_hashtags":"#PharmaFoods_IR, #EarningsRelatedInformation","jir_key_figures":"Related company equity securities impairment: 422 million yen\nInvestment loss due to impairment of goodwill: 171 million yen\nImpact on 2026 fiscal year results: No impact on consolidated results (refer to disclosure)","jir_meta_title":"\u3010Pharma Foods\u3011Notice of impairment related to related company equity securities and related extraordinary loss | Fiscal year ending July 2026","jir_meta_description":"Pharma Foods plans to recognize impairment on related company equity securities in the individual financial results for the fiscal year ending July 2026, with 422 million yen in impairment and 171 million yen in investment losses related to equity method investments. No impact on the consolidated results. Full-year earnings revision to be disclosed separately.","jir_og_title":"Pharma Foods to Recognize Extraordinary Losses from Impairment of Related Company Equity Securities","jir_og_description":"Pharma Foods recognizes impairment on related company equity securities in the individual financial results for the fiscal year ending July 2026. Expect impairment of 422 million yen and investment losses of 171 million yen related to goodwill impairment. No impact on consolidated results.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":57923,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-111648","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 impairment loss recognition for a related company\u2019s shares (individual financial statements) - 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-2929\/ir\/2929-20260909-02_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-2929\/ir\/2929-20260909-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2929\/ir\/2929-20260909-02_wp_financial_summary\/\",\"name\":\"Notice on impairment loss recognition for a related company\u2019s shares (individual financial statements) - 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