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This was already factored into the previously announced earnings guidance and does not affect the current fiscal year earnings forecast. Software development expenses are expected to continue to occur going forward.","jir_summary":"### Recording of Extraordinary Loss and Background\nThe Company recorded as an impairment the portion of customer- and expert-facing software development costs incurred by consolidated subsidiary Coleman Research Group, Inc. that was determined to require capitalization under U.S. GAAP after capitalizing those costs. Approximately 61 million yen was recorded in the second quarter of the consolidated fiscal period. The impairment was already incorporated into the earnings guidance published in April 2026 and does not affect the consolidated earnings forecast for the current fiscal year. Software development expenses are expected to continue to be incurred to support business growth.\n\n### Future Impact and Policy\nThis impairment relates to the capitalization of specific assets and, since it was already factored into forecasts, is considered to have limited short-term financial impact. The Company intends to continue investing in software development, and this is not expected to affect its long-term growth strategy. Foreign exchange information is provided but is not included in the direct assessment of the impact of this matter.","jir_financial_highlights":"Extraordinary loss (impairment loss): approx. 61 million yen (Unknown)","jir_category":"","jir_hashtags":"#NoCompanySpecificHashtagNeededForVisasQ, #ExtraordinaryLoss, #Impairment, #SoftwareDevelopmentCosts","jir_key_figures":"Extraordinary loss: approx. 61 million yen\nImpairment recorded in 2026 Q2\nImpact on earnings forecast: Unchanged","jir_meta_title":"VisasQ Inc. Notice of Recording of Extraordinary Loss\uff5cOctober 2026","jir_meta_description":"VisasQ Inc. recorded an impairment loss of approximately 61 million yen in the second quarter of FY2026. There is no impact on the earnings forecast, and software development expenses are expected to continue.","jir_og_title":"Notice of Extraordinary Loss Recorded by VisasQ Inc.","jir_og_description":"VisasQ Inc. recorded an impairment loss of approximately 61 million yen in the second quarter. There is no impact on the earnings forecast, and development spending will continue.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60173,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-131482","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n