Extraordinary losses were recorded in the full-year consolidated financial results. Impairment of stores of 56,606 thousand yen, bond redemption loss of 6,936 thousand yen, and provision for doubtful accounts on loans of 71,600 thousand yen were recorded. Cumulative extraordinary losses total 81,872 thousand yen. For the fiscal year ending August 2026, results versus forecasts show some items exceeding forecasts for both consolidated and non-consolidated, but net income fell short of forecasts due to the impact of extraordinary losses.<\/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":"3174","jir_company_name":"Happiness and D Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-15","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3174-20261015-02.pdf","jir_short_summary":"Extraordinary losses were recorded in the full-year consolidated financial results. Impairment of stores of 56,606 thousand yen, bond redemption loss of 6,936 thousand yen, and provision for doubtful accounts on loans of 71,600 thousand yen were recorded. Cumulative extraordinary losses total 81,872 thousand yen. For the fiscal year ending August 2026, results versus forecasts show some items exceeding forecasts for both consolidated and non-consolidated, but net income fell short of forecasts due to the impact of extraordinary losses.","jir_summary":"### Overview of Financial Results\nIn the financial results for the fiscal year ending August 2026 announced today, impairment of fixed assets, bond redemption losses, and provisions for doubtful accounts on loans were recorded as extraordinary losses. On a consolidated cumulative basis, total extraordinary losses amount to 81,872 thousand yen, including store impairment of 56,606 thousand yen and bond redemption losses of 13,416 thousand yen. As a result, differences arose between consolidated\/non-consolidated full-year forecasts and results, with net income attributable to owners of the parent notably falling below forecasts.\n\n### Outlook and Impact\nThe differences between consolidated\/non-consolidated full-year forecasts and results reflect sales exceeding expectations in some areas, while the occurrence of extraordinary losses caused net income to fall short of forecasts. The provision for doubtful accounts on loans is eliminated in the consolidated financial statements, so its impact on consolidated results is limited; however, it is a short-term factor pressuring profitability. Please refer to the consolidated financial summary and the attached materials for details.","jir_financial_highlights":"Impairment loss on stores: 56,606 thousand yen (Recorded as extraordinary loss)\nBond redemption loss: 6,936 thousand yen (Recorded as extraordinary loss)\nProvision for doubtful accounts on loans: 71,600 thousand yen (Recorded as extraordinary loss (eliminated on consolidated basis))\nCumulative extraordinary losses in full-year consolidated results: 81,872 thousand yen (Total)\nNet sales (consolidated: difference between full-year forecast and result): 8,257 hundred million yen (Previous forecast +174 hundred million yen)\nOperating income (consolidated): -244 hundred million yen (Previous forecast +24 hundred million yen)\nOrdinary income (consolidated): -289 hundred million yen (Previous forecast +24 hundred million yen)\nNet income attributable to owners of parent (consolidated): -406 hundred million yen (Previous forecast -21 hundred million yen)\nNet income per share (consolidated): Unknown (Unknown)\nNet sales (non-consolidated): 7,757 hundred million yen (Previous forecast +150 hundred million yen)\nOperating income (non-consolidated): -219 hundred million yen (Previous forecast +21 hundred million yen)\nOrdinary income (non-consolidated): -254 hundred million yen (Previous forecast +23 hundred million yen)\nNet income (non-consolidated): -436 hundred million yen (Previous forecast -109 hundred million yen)","jir_category":"","jir_hashtags":"#HappinessAndD, #EarningsReport, #ExtraordinaryLoss","jir_key_figures":"Impairment loss on stores: 56,606 thousand yen\nBond redemption loss: 6,936 thousand yen\nProvision for doubtful accounts on loans: 71,600 thousand yen\nCumulative extraordinary losses: 81,872 thousand yen\nNet sales (consolidated) actual: 8,257 hundred million yen","jir_meta_title":"Happiness and D Co.,Ltd. Notice of Extraordinary Losses and Differences Between Results and Forecasts\uff5cFiscal Year Ending August 2026","jir_meta_description":"Happiness and D Co.,Ltd. recorded extraordinary losses in its fiscal year ending August 2026 results. This summarizes the impact of store impairments and other items and the differences versus full-year forecasts for consolidated and non-consolidated results.","jir_og_title":"Happiness and D Co.,Ltd. Notice of Extraordinary Losses and Differences Between Results and Forecasts","jir_og_description":"Announcement of extraordinary losses and differences between full-year results and forecasts. Store impairment, bond redemption loss, and provision for doubtful accounts contributed to cumulative extraordinary losses. Outlook summarized.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":61263,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-131934","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n