{"id":143962,"date":"2026-11-07T15:18:46","date_gmt":"2026-11-07T06:18:46","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2485-20261106-01_wp_earnings_guidance\/"},"modified":"2026-11-07T15:18:46","modified_gmt":"2026-11-07T06:18:46","slug":"2485-20261106-01_wp_earnings_guidance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2485\/ir\/2485-20261106-01_wp_earnings_guidance\/","title":{"rendered":"Notice Regarding Occurrence of Extraordinary Loss and Revision of Earnings Forecast"},"content":{"rendered":"<p>An extraordinary loss was recorded in the fiscal year ending September 2026. Impairments of goodwill and other items and impairments of individual funeral halls total 517 million yen. The earnings forecast announced on August 13, 2026 has been revised.<\/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":"2485","jir_company_name":"Tear Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/2485-20261106-01.pdf","jir_short_summary":"An extraordinary loss was recorded in the fiscal year ending September 2026. Impairments of goodwill and other items and impairments of individual funeral halls total 517 million yen. The earnings forecast announced on August 13, 2026 has been revised.","jir_summary":"### Summary of Financial Results\nDue to the extraordinary loss announced today, Tear Corporation will record impairment losses totaling 517 million yen in its consolidated financial results for the fiscal year ending September 2026. The breakdown comprises impairment of goodwill and fixed assets for two halls related to the consolidated subsidiary \"Tear Hokkaido\" (143 million yen) and impairments for six directly managed halls (374 million yen). This may affect the full-year earnings forecast.\n\n### Revision of Earnings Forecast and Future Outlook\nThe earnings forecast announced on August 13, 2026 will be revised in light of this matter. The actual revised figures are based on the tables and items described in the main text; if unknown, further disclosures will be required at a later date. Because the occurrence of the extraordinary loss affects the financial statements, investors should monitor future performance closely.","jir_financial_highlights":"Amount of Extraordinary Loss Recorded: 517 million yen (Underlying impairments recorded (goodwill and others: 143 million yen; individual halls: 374 million yen))\nImpairment Loss on Goodwill and Others: 143 million yen (consolidated)\nImpairment Loss on Individual Halls: 374 million yen (consolidated\/individual)\nRevision of Earnings Forecast: Unknown (details of the revision are described in the main text) (revision)","jir_category":"","jir_hashtags":"#Tear, #ExtraordinaryLoss, #EarningsRevision","jir_key_figures":"Total Extraordinary Loss: 517 million yen\nImpairment Loss on Goodwill and Others: 143 million yen\nImpairment Loss on Individual Halls: 374 million yen","jir_meta_title":"Tear Corporation \u2014 Notice of Extraordinary Loss and Revision of Earnings Forecast","jir_meta_description":"Tear Corporation records an extraordinary loss in the fiscal year ending September 2026 and revises its earnings forecast. Impairment of goodwill and direct halls is expected to total 517 million yen. Summary of the latest financial information and revision details.","jir_og_title":"Notice of Extraordinary Loss and Revision of Earnings Forecast by Tear Corporation","jir_og_description":"Tear Corporation will record an extraordinary loss for the fiscal year ending September 2026 and revise its earnings forecast. The combined impairments of goodwill and halls are expected to reach 517 million yen. Please refer to the IR materials for details.","jir_og_image_url":"\/assets\/og\/company-earnings_guidance.jpg","jir_chart_data_collection":"[]","ir_related_company":58793,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"earnings_guidance","footnotes":""},"sector":[],"importance":[],"class_list":["post-143962","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 Occurrence of Extraordinary Loss and Revision of Earnings Forecast - 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-2485\/ir\/2485-20261106-01_wp_earnings_guidance\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2485\/ir\/2485-20261106-01_wp_earnings_guidance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2485\/ir\/2485-20261106-01_wp_earnings_guidance\/\",\"name\":\"Notice Regarding Occurrence of Extraordinary Loss and Revision of Earnings Forecast - 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