{"id":113747,"date":"2026-09-14T16:28:47","date_gmt":"2026-09-14T07:28:47","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2315-20260914-03_wp_disclosure_update\/"},"modified":"2026-09-21T22:00:06","modified_gmt":"2026-09-21T13:00:06","slug":"2315-20260914-03_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2315\/ir\/2315-20260914-03_wp_disclosure_update\/","title":{"rendered":"Unknown"},"content":{"rendered":"<p>Many details are unclear, but operating expenses include non-operating income from subsidies and losses from equity method investments, leading to non-operating expenses. There is currently no change to earnings guidance for the current period. Future earnings trajectory is under review.<\/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":"2315","jir_company_name":"CAICA D","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/2315-20260914-03.pdf","jir_short_summary":"Many details are unclear, but operating expenses include non-operating income from subsidies and losses from equity method investments, leading to non-operating expenses. There is currently no change to earnings guidance for the current period. Future earnings trajectory is under review.","jir_summary":"### Section heading\nThis today issued notice informs about the recognition of non-operating income (subsidy income, etc.) and non-operating expenses (losses on equity-method investments, etc.) on a consolidated basis. Non-operating income of about 58 million yen is recognized, and a 179 million yen non-operating expense is recorded due to impairment of investment amounts associated with equity-method affiliates. As a result, ordinary income and net income attributable to owners of the parent are expected to be below the previous forecast; however, there has been no change to the consolidated full-year earnings forecast for October period at this time, and the outlook is under further review.\n\n### Section 2 heading\nRegarding future impact, the company will continue to review including the effects of finalized subsidies and impairment of goodwill, and will disclose any necessary revisions as appropriate. Attention should be paid to additional impairment that may arise depending on changes in fair value of equity-method affiliates, including market impact.","jir_financial_highlights":"Non-operating income: 56 million yen (Accounting of subsidy income 32 million yen)\nNon-operating expenses: 179 million yen (Recognition of equity method investment losses, etc.)\nConsolidated ordinary income \/ Net income attributable to owners of the parent: Unknown (Trend below previous forecast)","jir_category":"","jir_hashtags":"#CAICA D company news #disclosure_update","jir_key_figures":"Non-operating income: 56 million yen\nSubsidy income: 32 million yen\nNon-operating expenses: 179 million yen\nImpairment due to equity-method affiliate: Unknown\nReflected in the 2026 October results: Yes","jir_meta_title":"\u3010Company Name\u3011Notice of Non-operating Income\/Expense Recognition | 2026-09-14","jir_meta_description":"Non-operating income of 56 million yen from subsidies and non-operating expenses of 179 million yen due to impairment of equity-method investments. This period's earnings outlook is unchanged, with ongoing review of future impacts.","jir_og_title":"Announcement of Subsidy Income and Equity-Method Investment Impairment | 2026-09-14","jir_og_description":"Non-operating income recognized from subsidies and non-operating expenses due to equity-method investment losses. Earnings guidance for the period remains unchanged for now. Stay tuned for future developments.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58287,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-113747","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>Unknown - 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-2315\/ir\/2315-20260914-03_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2315\/ir\/2315-20260914-03_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2315\/ir\/2315-20260914-03_wp_disclosure_update\/\",\"name\":\"Unknown - 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