{"id":144141,"date":"2026-11-07T15:31:12","date_gmt":"2026-11-07T06:31:12","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7421-20261106-01_wp_disclosure_update\/"},"modified":"2026-11-07T15:31:12","modified_gmt":"2026-11-07T06:31:12","slug":"7421-20261106-01_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20261106-01_wp_disclosure_update\/","title":{"rendered":"Notice Regarding Recognition of Impairment Loss and Provision for Store Closure Losses Due to Store Closures"},"content":{"rendered":"<p>The company has decided to close domestic stores and will record an impairment loss of 223 million yen and a provision for store closure losses of 7.4 million yen. The impact amount is currently being examined. Further disclosures, if any, will be announced later. The company plans to close 15 stores in the interim period.<\/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":"7421","jir_company_name":"Kappa Create Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-11-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/7421-20261106-01.pdf","jir_short_summary":"The company has decided to close domestic stores and will record an impairment loss of 223 million yen and a provision for store closure losses of 7.4 million yen. The impact amount is currently being examined. Further disclosures, if any, will be announced later. The company plans to close 15 stores in the interim period.","jir_summary":"### Key Points\nThe company has decided to close underperforming stores and will close a total of 15 domestic stores during the interim consolidated accounting period. Accordingly, the company will record impairment of fixed assets and book provisions for store closure losses. The impairment loss amounts to 223 million yen and the provision for store closure losses to 7.4 million yen. The impact on consolidated results for the fiscal year ending March 2027 is currently under review.\n\n### Future Impact and Disclosures\nThe impact of the impairment losses and related items on the consolidated results for the fiscal year ending March 2027 is currently being examined, and any additional disclosures will be made promptly as they arise. Further details on the number of closed stores and the finalized magnitude of the impact will be added in future disclosures as they are determined.","jir_financial_highlights":"Impairment Loss: 223 million yen (Unknown)\nProvision for Store Closure Losses: 7.4 million yen (Unknown)","jir_category":"","jir_hashtags":"#KappaCreateCoLtdIR, #DisclosureUpdate, #StoreClosures","jir_key_figures":"Impairment Loss: 223 million yen\nProvision for Store Closure Losses: 7.4 million yen\nTarget Stores: 15 domestic stores (interim period)","jir_meta_title":"Kappa Create Co., Ltd. Notice on Recognition of Impairment Losses and Provisions for Store Closure Losses\uff5cNovember 2026","jir_meta_description":"Kappa Create Co., Ltd. has decided to close 15 domestic stores during the interim period, recording an impairment loss of 223 million yen and a provision for store closure losses of 7.4 million yen. The impact on the fiscal year ending March 2027 is under review.","jir_og_title":"Kappa Create Co., Ltd. Notice on Impairment Recognition Due to Store Closures","jir_og_description":"Following the decision to close 15 domestic stores, the company will record an impairment loss of 223 million yen and a provision for store closure losses of 7.4 million yen. The impact is currently being examined.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":16902,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-144141","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 Impairment Loss and Provision for Store Closure Losses Due to Store Closures - 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-7421\/ir\/7421-20261106-01_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-7421\/ir\/7421-20261106-01_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7421\/ir\/7421-20261106-01_wp_disclosure_update\/\",\"name\":\"Notice Regarding Recognition of Impairment Loss and Provision for Store Closure Losses Due to Store Closures - 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