In light of Skyfall’s listing, we expect to record a special profit of 242 million yen as gains on sale of investment securities in the first quarter of the consolidated accounting period for the fiscal year ending August 2027. After the offering, we will retain a portion of the shares and continue to focus strategic investments in the IP business. 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After the offering, we will retain a portion of the shares and continue to focus strategic investments in the IP business. We will pursue improved capital efficiency and optimization of the medium- to long-term business portfolio.","jir_summary":"### Performance and Special Profit Outlook\nUpon Skyfall's listing approval, we expect to record gains on sale of investment securities as a special profit in the first quarter of the consolidated accounting period for the fiscal year ending August 2027. The shares to be sold are limited, and we will continue to hold them after listing. Our policy is to strengthen capital efficiency and optimize the medium- to long-term business portfolio by concentrating funds into the IP business.\n\n### Future Strategy and Capital Policy\nThe proceeds from the sale will be positioned as growth investment funds, and we will strategically invest in the IP business, which is expected to become a new core source of revenue. We will promote business strengthening and value enhancement through collaboration with Skyfall.","jir_financial_highlights":"Gains on sale of investment securities: 242 million yen (estimated)\nSkyfall shares to be offered: 181,900 shares (listing date (planned))\nSkyfall shares held: 181,800 shares (held after offering)","jir_category":"","jir_hashtags":"#no_share_buyback, #SkyfallListingRelatedSpecialProfit","jir_key_figures":"Gains on sale of investment securities: 242 million yen (recorded in the first quarter of the consolidated accounting period for the FY ending August 2027)\nSkyfall shares to be sold: 181,900 shares (at listing time)\nSkyfall shares held: 181,800 shares (held after the sale)","jir_meta_title":"\u3010and factory Co., Ltd.\u3011Notice on Special Profit Recording Related to Skyfall Listing | FY2027 Q1","jir_meta_description":"In connection with the listing of the subsidiary Skyfall, we expect to record gains on sale of investment securities as special profit. The sold shares total 181,900 shares, while held shares total 181,800 shares. We aim to improve capital efficiency and strengthen investments in the IP business.","jir_og_title":"\u3010and factory\u3011Notice on Special Profit Recording Related to Skyfall Listing","jir_og_description":"In relation to Skyfall's new listing, we announce expected recording of gains on sale of investment securities as special profit. Emphasis on improving capital efficiency and investment strategy in the IP business.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":61035,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-114935","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n