{"id":130727,"date":"2026-10-14T17:17:58","date_gmt":"2026-10-14T08:17:58","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3387-20261014-02_wp_general_ir\/"},"modified":"2026-10-14T17:17:58","modified_gmt":"2026-10-14T08:17:58","slug":"3387-20261014-02_wp_general_ir","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3387\/ir\/3387-20261014-02_wp_general_ir\/","title":{"rendered":"Notice of Recording Extraordinary Profit Related to Absorption-Type Merger of a Consolidated Subsidiary (Gain on Cancellation of Paired Shares)"},"content":{"rendered":"<p>Recorded a gain on cancellation of paired shares of 982 million yen as an extraordinary profit recognized in the non-consolidated financial statements for the fiscal year ending February 2027. This amount is eliminated in the consolidated financial statements and therefore has no impact on consolidated results.<\/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":"3387","jir_company_name":"create restaurants holdings inc.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3387-20261014-02.pdf","jir_short_summary":"Recorded a gain on cancellation of paired shares of 982 million yen as an extraordinary profit recognized in the non-consolidated financial statements for the fiscal year ending February 2027. This amount is eliminated in the consolidated financial statements and therefore has no impact on consolidated results.","jir_summary":"### Overview of Accounting and Extraordinary Profit\nAs a result of the absorption-type merger of our consolidated subsidiary SFP Holdings, Inc., we will record the difference between the proportionate share of the net assets from the absorbed company and the book value of the held shares as a gain on cancellation of paired shares, amounting to 982 million yen, as an extraordinary profit. This accounting treatment will be recognized in the non-consolidated financial statements for the fiscal year ending February 2027.\n\n### Future Impact and Disclosure\nThis extraordinary profit will be eliminated in consolidation and therefore will not affect the consolidated results for the fiscal year ending February 2027.","jir_financial_highlights":"Amount of extraordinary profit recorded: 982 million yen (Unknown)","jir_category":"","jir_hashtags":"#create_restaurants, #extraordinary_profit_recorded, #no_impact_on_consolidated_results","jir_key_figures":"Amount of extraordinary profit recorded: 982 million yen\nImpact: Eliminated in consolidated statements; no impact on consolidated results\nEffective timing: Recognized in the non-consolidated financial statements for the fiscal year ending February 2027","jir_meta_title":"create restaurants holdings inc. \u2014 Notice of Recording Extraordinary Profit\uff5cFiscal Year Ending February 2027","jir_meta_description":"Summary of the recording of an extraordinary profit of 982 million yen due to the absorption-type merger of consolidated subsidiary SFP Holdings, Inc., and note that the impact is eliminated in consolidation. Disclosure pertains to the non-consolidated financial statements for the fiscal year ending February 2027.","jir_og_title":"Notice of Recording Extraordinary Profit\uff5ccreate restaurants holdings inc.","jir_og_description":"Recorded an extraordinary profit of 982 million yen as a gain on cancellation of paired shares due to the absorption-type merger. 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