For the second quarter of the fiscal year ending January 2027, non-operating income includes foreign exchange gains of 42 million yen and grant income of 84 million yen. Non-operating expenses include interest paid of 146 million yen and equity-method investment losses of 1,694 million yen. These are recorded to supplement and revise the first-quarter results. 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Non-operating expenses include interest paid of 146 million yen and equity-method investment losses of 1,694 million yen. These are recorded to supplement and revise the first-quarter results. Please refer to the separately disclosed financial summary for the impact.","jir_summary":"### Overview of results\nFor the second-quarter interim period of the fiscal year ending January 2027, non-operating income includes foreign exchange gains of 42 million yen and grant income of 84 million yen. Non-operating expenses consist of interest expense of 146 million yen and equity-method investment losses of 1,694 million yen, primarily due to related party transactions of consolidated subsidiaries and related impairment and subsidy treatment. To align with the first-quarter amounts, remeasurement of carrying amounts and reconsideration of subsidy recognition were performed.\n\n### Impact and disclosures going forward\nDetails of the impact on performance are provided in today\u2019s release of the '2027 January-period 2Q financial results summary (Japanese GAAP, consolidated)'. Factors include the valuation methods for assets and liabilities held by the group and the financial condition of equity-method affiliates. Given foreign exchange valuation risk and the nature of equity-method investment losses, there may be ongoing impacts on future quarterly results.","jir_financial_highlights":"Foreign exchange gains: 42 \u767e\u4e07\u5186 (Revaluation based on the same-day exchange rate; previously 62\u767e\u4e07\u5186 recognized in Q1)\nGrant income: 84 \u767e\u4e07\u5186 (Previously recognized 24\u767e\u4e07\u5186 in Q1; recorded as subsidies)\nInterest expense: 146 \u767e\u4e07\u5186 (Previously recognized 72\u767e\u4e07\u5186 in Q1; recorded as actual interest payable on borrowings)\nEquity-method investment losses: 1,694 \u767e\u4e07\u5186 (Previously recognized 1,682\u767e\u4e07\u5186 in Q1, based on the financial statements of W-SCOPE CHUNGJU PLANT CO., LTD. (WCP))","jir_category":"","jir_hashtags":"#DoubleScopeIRInfo excludes common tags, # accrual of non-operating profit and loss","jir_key_figures":"Foreign exchange gains 42 \u767e\u4e07\u5186\nGrant income 84 \u767e\u4e07\u5186\nInterest expense 146 \u767e\u4e07\u5186\nEquity-method investment losses 1,694 \u767e\u4e07\u5186","jir_meta_title":"\u3010Double Scope\u3011Notice regarding accrual of non-operating profit and loss | September 10, 2026","jir_meta_description":"Details on accrual of non-operating profit and loss for Double Scope in the second quarter of the fiscal year ending January 2027, including foreign exchange gains and grant income, with notes on the impact of equity-method investment losses.","jir_og_title":"Double Scope | Notice regarding accrual of non-operating profit and loss","jir_og_description":"Announcement of accrual of non-operating profit and loss for the second quarter of the fiscal year ending January 2027. Key points on the recognition of foreign exchange gains, grant income, and equity-method investment losses.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":0,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-112289","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n