Recording of 499 million yen as extraordinary profit from the sale of shares of affiliated companies, and recording of 56 million yen as extraordinary loss for impairment of fixed assets in the Tsutaya Books 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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":"7640","jir_company_name":"Top Culture Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/7640-20260910-03.pdf","jir_short_summary":"Recording of 499 million yen as extraordinary profit from the sale of shares of affiliated companies, and recording of 56 million yen as extraordinary loss for impairment of fixed assets in the Tsutaya Books business.","jir_summary":"### Key points of the notice\nThe company records 499 million yen as extraordinary profit from the sale of shares of affiliated companies. Accordingly, 56 million yen is recorded as an extraordinary loss for impairment of fixed assets in the Tsutaya Books business. Both are based on the review of future sales plans and recoverability.\n\n### Outlook for financial impact\nRecording of extraordinary profit and extraordinary loss will affect the current consolidated results, but the document does not disclose specific full-year impact at this time. The magnitude will be determined by the results of reviewing future sales plans and recoverability assessments.","jir_financial_highlights":"Profit on sale of shares of affiliated companies: 499 million yen (Unknown)\nTsutaya Books business fixed asset impairment loss: 56 million yen (Unknown)","jir_category":"","jir_hashtags":"#TopCulture_EarningsandLossesRecording, #DisclosureUpdate","jir_key_figures":"Profit on sale of shares of affiliated companies: 499 million yen\nTsutaya Books business fixed asset impairment loss: 56 million yen\nRelevant date: not stated (related to a notice published on June 25, 2026)","jir_meta_title":"\u3010Top Culture\u3011Notice Regarding Recording of Extraordinary Profits and Extraordinary Losses\uff5cSeptember 10, 2026","jir_meta_description":"Top Culture announced recording of affiliated companies\u2019 share disposal gains as extraordinary profit and impairment of fixed assets in the Tsutaya Books business as extraordinary loss. Monitoring the impact based on future sales plans and recoverability assessments.","jir_og_title":"Notice Regarding Recording of Extraordinary Profits and Extraordinary Losses\uff5cSeptember 10, 2026","jir_og_description":"Recording gains on disposal of shares of affiliated companies as extraordinary profit and impairment of fixed assets in Tsutaya Books as extraordinary loss. Future financial impact depends on the review of sales plans.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60521,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-112308","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n