{"id":131905,"date":"2026-10-15T18:25:30","date_gmt":"2026-10-15T09:25:30","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5018-20261015-03_wp_financial_summary\/"},"modified":"2026-10-15T18:25:30","modified_gmt":"2026-10-15T09:25:30","slug":"5018-20261015-03_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5018\/ir\/5018-20261015-03_wp_financial_summary\/","title":{"rendered":"Notice Regarding Recognition of Valuation Loss on Investments in Affiliates (Non-consolidated)"},"content":{"rendered":"<p>In the interim period of the fiscal year ending February 2027, the fair value of investments in affiliates declined significantly, resulting in a valuation loss of 504 million yen. There is no impact on consolidated financial statements, and the write-down is recorded under the substitution method in the non-consolidated statements. Full-year earnings guidance for the fiscal year ending February 2027 is disclosed separately.<\/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":"5018","jir_company_name":"MORESCO Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-15","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/5018-20261015-03.pdf","jir_short_summary":"In the interim period of the fiscal year ending February 2027, the fair value of investments in affiliates declined significantly, resulting in a valuation loss of 504 million yen. There is no impact on consolidated financial statements, and the write-down is recorded under the substitution method in the non-consolidated statements. Full-year earnings guidance for the fiscal year ending February 2027 is disclosed separately.","jir_summary":"### Overview\nA valuation loss on investments in affiliates was recognized in the interim period of the fiscal year ending February 2027. The loss, amounting to 504 million yen, was primarily due to a decline in the fair value of the investments. Because the substitution method is applied, the interim valuation loss is recorded in the non-consolidated financial statements and does not affect the consolidated financial statements.\n\n### Outlook and Impact\nThe amount of valuation loss may fluctuate depending on the fair value of the investments from the third quarter onward. The full-year earnings forecast for the fiscal year ending February 2027 has been disclosed separately. This matter is treated separately from the previously disclosed special loss related to the dissolution and liquidation of a Chinese subsidiary.","jir_financial_highlights":"Valuation loss on investments in affiliates: 504 million yen (Unknown)\nDecline in fair value of investments: Unknown (Significant decline)\nImpact on consolidated financial statements: Unknown (Eliminated)","jir_category":"","jir_hashtags":"#MORESCO, #FinancialDisclosure, #EarningsRelated","jir_key_figures":"Valuation loss on investments in affiliates: 504 million yen\nInterim period: March 1, 2026\u301cAugust 31, 2026\nFiscal year-end: February 28, 2027","jir_meta_title":"MORESCO Corporation Records Valuation Loss on Investments in Affiliates\uff5cInterim Fiscal Year Ending February 2027","jir_meta_description":"MORESCO Corporation recognized a valuation loss of 504 million yen on investments in affiliates in the interim period of the fiscal year ending February 2027. There is no impact on consolidated results. The amount may change depending on future fair value movements; full-year forecasts are disclosed separately.","jir_og_title":"MORESCO Corporation Records Valuation Loss on Investments in Affiliates\uff5cInterim","jir_og_description":"MORESCO Corporation recorded a 504 million yen valuation loss on investments in affiliates in the interim period. There is no impact on consolidated financial statements, and the amount may change depending on future fair value trends. Full-year forecasts will be announced separately.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":58371,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-131905","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice Regarding Recognition of Valuation Loss on Investments in Affiliates (Non-consolidated) - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-5018\/ir\/5018-20261015-03_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-5018\/ir\/5018-20261015-03_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-5018\/ir\/5018-20261015-03_wp_financial_summary\/\",\"name\":\"Notice Regarding Recognition of Valuation Loss on Investments in Affiliates (Non-consolidated) - 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