{"id":133600,"date":"2026-10-23T13:05:52","date_gmt":"2026-10-23T04:05:52","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4396-20261023-01_wp_disclosure_update\/"},"modified":"2026-10-23T13:05:52","modified_gmt":"2026-10-23T04:05:52","slug":"4396-20261023-01_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4396\/ir\/4396-20261023-01_wp_disclosure_update\/","title":{"rendered":"Notice Regarding Waiver of Claims Against a Consolidated Subsidiary"},"content":{"rendered":"<p>Decision to waive loans receivable from consolidated subsidiary STS Digital. Due to excess liabilities in the digital marketing business, business succession and an absorption-type merger are being planned. Waiver amount is 156 million yen; consolidated net assets ratio as of the end of June 2026 is 2.2%. A special loss of 81 million yen is expected to be recorded in the standalone financial statements for fiscal year 2027. However, there will be no impact on consolidated results due to offset elimination.<\/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":"4396","jir_company_name":"System Support Holdings Inc.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-23","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/4396-20261023-01.pdf","jir_short_summary":"Decision to waive loans receivable from consolidated subsidiary STS Digital. Due to excess liabilities in the digital marketing business, business succession and an absorption-type merger are being planned. Waiver amount is 156 million yen; consolidated net assets ratio as of the end of June 2026 is 2.2%. A special loss of 81 million yen is expected to be recorded in the standalone financial statements for fiscal year 2027. However, there will be no impact on consolidated results due to offset elimination.","jir_summary":"### Overview of the Claim Waiver\nThe Board of Directors approved a resolution to waive loans receivable from consolidated subsidiary STS Digital. STS Digital operates a digital marketing business and requires improvement of its financial position due to excess liabilities. The waiver is being implemented as part of a business restructuring aimed at business succession and a potential absorption-type merger of the company.\n\n### Financial Impact and Future Outlook\nThe waiver target is 156 million yen (2.2% of consolidated net assets), and an allowance for doubtful accounts of 74 million yen has been recorded through the fiscal period ending June 2026. In connection with this claim waiver, a credit loss of 81 million yen is expected to be recorded as a special loss in the standalone financial statements for the fiscal year ending June 2027. The gain from debt forgiveness and the credit loss will be offset and eliminated in the consolidated financial statements, so there is no impact on consolidated results.","jir_financial_highlights":"Amount of claim waiver: 156 million yen (Unknown)\nRatio to consolidated net assets: 2.2% (Unknown)\nPlanned special loss: 81 million yen (Future outlook)","jir_category":"","jir_hashtags":"#SystemSupportHoldingsInc_unlisted_notice #ClaimWaiverAnnouncement","jir_key_figures":"Amount of claim waiver: 156 million yen (2.2%)\nPlanned special loss: 81 million yen\nAllowance for doubtful accounts recorded: 74 million yen (through fiscal period ending June 2026)","jir_meta_title":"System Support Holdings Inc. \u2014 Notice of Claim Waiver Against Consolidated Subsidiary\uff5cOctober 2026","jir_meta_description":"The Board approved a waiver of loans receivable from consolidated subsidiary STS Digital. Due to excess liabilities in the digital marketing business, business succession and an absorption-type merger are being pursued, and a special loss is expected to be recorded in fiscal year 2027. No impact on consolidated results due to offset elimination.","jir_og_title":"System Support Holdings Inc. \u2014 Notice of Claim Waiver Against a Consolidated Subsidiary","jir_og_description":"Decision to waive claims against STS Digital. A special loss of approximately 83 million yen is anticipated in fiscal year 2027, but the impact on consolidated results is expected to be offset.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57223,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-133600","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 Waiver of Claims Against a Consolidated Subsidiary - 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-4396\/ir\/4396-20261023-01_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4396\/ir\/4396-20261023-01_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4396\/ir\/4396-20261023-01_wp_disclosure_update\/\",\"name\":\"Notice Regarding Waiver of Claims Against a Consolidated Subsidiary - 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