{"id":147694,"date":"2026-11-10T20:37:09","date_gmt":"2026-11-10T11:37:09","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8518-20261110-01_wp_financial_summary\/"},"modified":"2026-11-10T20:37:09","modified_gmt":"2026-11-10T11:37:09","slug":"8518-20261110-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8518\/ir\/8518-20261110-01_wp_financial_summary\/","title":{"rendered":"Notice Regarding Recognition of Extraordinary Loss (Impairment Loss) Due to Decision to Transfer Fixed Assets"},"content":{"rendered":"<p>Due to a policy change to transfer fixed assets, an extraordinary loss (impairment loss) of 5.6 hundred million yen is expected to be recorded in the consolidated financial statements for the second quarter of the fiscal year ending March 2027. Prior estimate figures under the former consolidation standard are currently under review. Further timely disclosures may follow.<\/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":"8518","jir_company_name":"Japan Asia Investment Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/8518-20261110-01.pdf","jir_short_summary":"Due to a policy change to transfer fixed assets, an extraordinary loss (impairment loss) of 5.6 hundred million yen is expected to be recorded in the consolidated financial statements for the second quarter of the fiscal year ending March 2027. Prior estimate figures under the former consolidation standard are currently under review. Further timely disclosures may follow.","jir_summary":"### Transfer Policy and Recognition of Impairment\nThe Group has shifted its policy for the plant factory held through a fund from long-term use to transfer, and will recognize an impairment loss. The carrying amount of the fixed assets will be reduced to the expected sales proceeds, and an extraordinary loss of 5.6 hundred million yen is expected to be recorded in the consolidated financial statements for the second quarter of the fiscal year ending March 2027.\n\n### Status and Impact of Prior Estimates under Former Consolidation Standard\nUnder the former consolidation standard, the prior estimate anticipated recording the 5.6 hundred million yen as investment equity included in consolidated cost of sales, and this is currently under review; a new estimate will be disclosed once determined. The former standard continues to disclose consolidated financial statements excluding investment equity.","jir_financial_highlights":"Extraordinary Loss (Impairment Loss): 5.6 hundred million yen (Expected to be recorded in the second quarter consolidated results for the fiscal year ending March 2027)\nRecoverable Amount: Unknown (Calculated based on the expected sales proceeds)\nExpected Sales Proceeds: Unknown (Standard is the expected sales proceeds)","jir_category":"","jir_hashtags":"#JapanAsiaInvestment, #IR_Earnings","jir_key_figures":"Extraordinary Loss (Impairment Loss): 5.6 hundred million yen\nTiming: Second quarter of the fiscal year ending March 2027\nSubject: Fixed assets (Smart Agri Project - plant factory)","jir_meta_title":"Japan Asia Investment Co., Ltd. Notice of Recording Extraordinary Loss Due to Change in Fixed Asset Transfer Policy\uff5cQ2 FY2027","jir_meta_description":"Japan Asia Investment has decided to transfer its plant factory and expects to record an extraordinary loss (impairment loss) of 5.6 hundred million yen in Q2 of the fiscal year ending March 2027. Prior estimates under the former standard are under review, with further timely disclosures planned.","jir_og_title":"Japan Asia Investment Notice of Recording Extraordinary Loss Due to Change in Fixed Asset Transfer Policy","jir_og_description":"Due to the change in transfer policy for the plant factory, an extraordinary loss of 5.6 hundred million yen is expected to be recorded in Q2 of the fiscal year ending March 2027. Prior estimates under the former standard are under review.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60095,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-147694","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 Extraordinary Loss (Impairment Loss) Due to Decision to Transfer Fixed Assets - 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-8518\/ir\/8518-20261110-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-8518\/ir\/8518-20261110-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-8518\/ir\/8518-20261110-01_wp_financial_summary\/\",\"name\":\"Notice Regarding Recognition of Extraordinary Loss (Impairment Loss) Due to Decision to Transfer Fixed Assets - 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