Transfer of receivables and shares approved by the board of directors. Target entities are Oceano Corporation S.A. and two related group companies’ receivables and preferred shares. Scheduled transfer date is September 28, 2026. Along with the transfer, a reversal gain of approximately 4.5 billion yen is expected related to debt guarantee reversals, with potential revisions to future earnings guidance.<\/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":"2874","jir_company_name":"Yokorei Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-24","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/2874-20260924-01.pdf","jir_short_summary":"Transfer of receivables and shares approved by the board of directors. Target entities are Oceano Corporation S.A. and two related group companies' receivables and preferred shares. Scheduled transfer date is September 28, 2026. Along with the transfer, a reversal gain of approximately 4.5 billion yen is expected related to debt guarantee reversals, with potential revisions to future earnings guidance.","jir_summary":"### Overview\nYokorei Co.,Ltd. has resolved to transfer receivables from overseas counterparties and the preferred shares of Oceano Corporation S.A. The transferee is Mr. Ignacio Tirado Melgar. The transfer is planned for September 28, 2026, and will be executed via a receivables transfer agreement and a share transfer agreement. In addition, a reversal of approximately 4.5 billion yen is expected due to the extinction of debt guarantee obligations.\n\n### Impact on performance and future prospects\nThis matter has not been reflected in the consolidated full-year forecast for the fiscal year ending September 2026 disclosed earlier; however, progress on the fourth quarter results is being reviewed, and if a revision to the earnings forecast is required, it will be announced promptly. As part of the extraordinary gains and losses resulting from the transfer, a combination of reversals, gains on sale, and bad debt losses is expected to be recorded.","jir_financial_highlights":"Reversal of allowance for debt guarantee losses: Approximately 4.5 billion yen (Unknown)\nGain on sale of investment securities: Approximately 0.6 billion yen (Unknown)\nBad debt losses: Approximately 2.5 billion yen (Unknown)","jir_category":"","jir_hashtags":"#Yokorei, #DisclosureUpdate, #ExtraordinaryGainsLosses","jir_key_figures":"Reversal of allowance for debt guarantee losses: Approximately 4.5 billion yen\nGain on sale of investment securities: Approximately 0.6 billion yen\nBad debt losses: Approximately 2.5 billion yen","jir_meta_title":"Yokorei: Notice of Receivables and Shares Transfer and Recording of Extraordinary Gains and Losses | September 2026","jir_meta_description":"Yokorei resolves the transfer of overseas receivables and shares. The transferee is an individual; scheduled transfer date is September 28, 2026. Disclosure of anticipated extraordinary gains and losses due to the extinction of debt guarantees and potential revisions to earnings guidance.","jir_og_title":"Yokorei: Notice of Receivables and Shares Transfer and Recording of Extraordinary Gains and Losses","jir_og_description":"Resolves the transfer of overseas receivables and shares. Scheduled transfer date is September 28, 2026. Disclosure of anticipated extraordinary gains and losses from debt guarantee extinction and potential earnings revisions.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":16988,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-122436","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n