Correction of past disclosures regarding the new brand business partnership and publication of an external investigation report. Reflects new facts regarding the partnership, liabilities and expense treatment with TLC, and specifies impairment amounts for AEL and ARF as well as subsequent correction measures.<\/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":"3189","jir_company_name":"Anap Holdings Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/3189-20261109-01.pdf","jir_short_summary":"Correction of past disclosures regarding the new brand business partnership and publication of an external investigation report. Reflects new facts regarding the partnership, liabilities and expense treatment with TLC, and specifies impairment amounts for AEL and ARF as well as subsequent correction measures.","jir_summary":"### Background of the Correction and Investigation\nThis investigation was conducted by an independent investigation team from Hibiya Park Law Offices to clarify additional facts concerning the timely disclosure dated June 9, 2025 titled \"Notice Regarding Business Partnership Between Our Subsidiary and TLC Co., Ltd.\" Based on the investigation results, the Company made corrections to the disclosed matters and announced amendments regarding the rationale for the business partnership, contract details, counterparty overview, and the treatment of new business development expenses.\n\n### Main Corrections and Impact\nAfter correction, it was clarified that the trigger for the business partnership was changed from an asset transfer to a business partnership agreement, and that payments by AEL and ARF under the basic business partnership agreement, individual contracts and service consignment agreements concluded with TLC have been completed. The expression regarding total new business development expenses was revised from the estimate of \"3,100 million yen\" to reflect the \"actual paid amount,\" and impairment losses in the fiscal period ending August 2025 have been reflected.","jir_financial_highlights":"","jir_category":"","jir_hashtags":"#AnapHoldings, #DisclosureCorrection, #ExternalInvestigation, #BusinessPartnership","jir_key_figures":"AEL impairment loss: 2,545,106 thousand yen\nARF impairment loss: 944,750 thousand yen\nTotal partnership compensation for AEL: 2,306,916,900 yen\nTotal partnership compensation for ARF: 842,386,660 yen\nPayment deadline: until 2025-05-31","jir_meta_title":"Anap Holdings Inc. Correction Disclosure and Independent Investigation Report Published | October 2026","jir_meta_description":"Anap Holdings Inc. announces a correction to the June 2025 disclosure regarding the partnership with TLC. Summarizes independent investigation findings, impairment treatment status, and planned responses.","jir_og_title":"Anap Holdings Inc. Correction Disclosure and Independent Investigation Report Published","jir_og_description":"This IR item reports a correction regarding the partnership with TLC and publication of an independent investigation report. Summarizes revisions to impairment amounts and payment statuses.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58897,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-144525","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n