A distribution center held by a consolidated subsidiary’s fund is scheduled to be transferred. As a result of the transfer, a special loss of approx. 7.7 hundred million yen is expected to be recorded in the consolidated financial statements for the second quarter of the fiscal year ending March 2027. Under the prior consolidation criteria, an allowance for investment loss of 5.2 hundred million yen is expected to be recorded; the company will review and disclose updated estimates in due course.<\/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":"8518","jir_company_name":"Japan Asia Investment Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/8518-20260930-01.pdf","jir_short_summary":"A distribution center held by a consolidated subsidiary's fund is scheduled to be transferred. As a result of the transfer, a special loss of approx. 7.7 hundred million yen is expected to be recorded in the consolidated financial statements for the second quarter of the fiscal year ending March 2027. Under the prior consolidation criteria, an allowance for investment loss of 5.2 hundred million yen is expected to be recorded; the company will review and disclose updated estimates in due course.","jir_summary":"### Key Points on Business and Financial Impact\nThe fund under the Group has decided to transfer a distribution center it holds, and on the premise that the transfer will be executed, a special loss (impairment loss) of 7.7 hundred million yen is expected to be recorded in the consolidated financial statements for the second quarter of the fiscal year ending March 2027. Accordingly, under the prior estimates, an allowance for investment loss of 5.2 hundred million yen reflecting the write-down of the equity investment is expected to be recorded in consolidated cost of sales. The company will review the new estimates and disclose them.\n\n### Future Disclosures and Accounting Basis\nThe estimates under the prior consolidation criteria are currently under review and will be disclosed once finalized. The prior consolidation criteria indicate how the consolidation scope of specified investment partnerships is treated and are provided as reference information for investors.","jir_financial_highlights":"Special loss (impairment loss): approx. 7.7 hundred million yen (Expected due to the transfer)\nProvision for investment loss: approx. 5.2 hundred million yen (Estimate under prior consolidation criteria)","jir_category":"","jir_hashtags":"#NoShareBuyback, #IREarningsRelated","jir_key_figures":"Asset to be transferred: KIC Kasukabe Distribution Center 2 (Kasukabe City, Saitama Prefecture)\nImpairment loss: 7.7 hundred million yen\nProvision for investment loss in prior estimates: 5.2 hundred million yen","jir_meta_title":"Japan Asia Investment Co., Ltd. - Notice of Consolidated Subsidiary Transfer and Recording of Special Loss | September 2026","jir_meta_description":"Japan Asia Investment Co., Ltd. expects to record a special loss of approx. 7.7 hundred million yen in Q2 FY2027 due to the transfer of a distribution center held by a fund it is affiliated with. Estimates under prior consolidation criteria are under review.","jir_og_title":"Japan Asia Investment Co., Ltd. - Consolidated Subsidiary Transfer and Recording of Special Loss | September 2026","jir_og_description":"Following the decision to transfer a logistics facility held by a fund, Japan Asia Investment Co., Ltd. expects to record a special loss of approx. 7.7 hundred million yen in Q2 FY2027. Review of prior estimates is ongoing.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60095,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-125083","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n