Following the third-party committee investigation established on 2025-09-03, numerous accounting frauds were confirmed, including the deferral of inventory impairment; accordingly, special investigation expenses and related items were recorded as extraordinary losses. The impact on consolidated financials is described as limited, but recoveries resulting in extraordinary gains also arose. 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The impact on consolidated financials is described as limited, but recoveries resulting in extraordinary gains also arose. Reflected in the financial summary and securities report.","jir_summary":"### Overview of the Financial Statement Revisions\nThis notice concerns revisions to the fiscal 2025 financial statements by recognizing extraordinary losses and extraordinary gains. Following the third-party committee investigation, accounting frauds were confirmed, including deferral of inventory impairment, avoidance of fixed asset impairments, and capitalization of expenditures. As a result, special investigation expenses and related items were recorded as extraordinary losses, and various impairment losses and provisions related to affiliates were recorded. Conversely, items such as reversals of allowances for doubtful accounts of affiliates and reversals of provision for business losses of affiliates generated extraordinary gains; these items are eliminated in consolidation, so the impact on consolidated financial statements is described as limited.\n\n### Future Disclosures and Impact\nThese matters have been reflected in the securities report and financial summary (IFRS) for the fiscal year ending March 2026. The company will promptly disclose any items that should be reported going forward. The total extraordinary losses amount to approx. 3,309 hundred million yen and extraordinary gains amount to approx. 543 hundred million yen, indicating significant movements in special-account related items. Because the effects are eliminated in the consolidated financial statements, the company explains that the impact on full-year consolidated results is limited.","jir_financial_highlights":"Special investigation expenses and others: 305 hundred million yen (Unknown)\nImpairment loss on equity investments in affiliates: 1,835 hundred million yen (Unknown)\nImpairment loss on investments in affiliates: 22 hundred million yen (Unknown)\nProvision for doubtful accounts of affiliates: 15 hundred million yen (Unknown)\nProvision for losses on guarantees: 217 hundred million yen (Unknown)\nProvision for business losses of affiliates: 284 hundred million yen (Unknown)\nProvision for contract losses: 68 hundred million yen (Unknown)\nLoss on extinguishment of bundled shares: 563 hundred million yen (Unknown)\nTotal extraordinary gains: 543 hundred million yen (Unknown)","jir_category":"","jir_hashtags":"#Nidec, #ExtraordinaryLoss, #FinancialResults, #AccountingFraudInvestigation","jir_key_figures":"Total extraordinary losses recorded: 3,309 hundred million yen\nTotal extraordinary gains: 543 hundred million yen\nSpecial investigation expenses and others: 305 hundred million yen","jir_meta_title":"Nidec Corporation \u2013 Notice of Recognition of Extraordinary Losses and Extraordinary Gains in Separate Financial Statements\uff5cFiscal Year Ending March 2026","jir_meta_description":"Nidec Corporation confirmed accounting irregularities following a third-party committee investigation, including deferral of inventory impairment. Special investigation expenses were recorded as extraordinary losses and recoveries generated extraordinary gains. The notice explains future disclosure policy and the limited consolidated impact.","jir_og_title":"Nidec Corporation \u2013 Recognition of Extraordinary Losses and Extraordinary Gains\uff5cFiscal Year Ending March 2026","jir_og_description":"Following a third-party committee investigation, accounting irregularities were confirmed and extraordinary losses and gains were recorded. The consolidated impact is described as limited, and future disclosure policy is shared.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":6892,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-125296","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n