{"id":149078,"date":"2026-11-11T18:28:24","date_gmt":"2026-11-11T09:28:24","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2321-20261111-02_wp_disclosure_update\/"},"modified":"2026-11-11T18:28:24","modified_gmt":"2026-11-11T09:28:24","slug":"2321-20261111-02_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2321\/ir\/2321-20261111-02_wp_disclosure_update\/","title":{"rendered":"Notice Regarding Recognition of Non-Operating Expenses and Extraordinary Income"},"content":{"rendered":"<p>For the cumulative second quarter of the fiscal year ending March 2027, allowance for doubtful accounts and foreign exchange losses were recorded as non-operating expenses, and a portion of proceeds from the sale of subsidiary shares was recorded as extraordinary income. The impact will be reflected in the earnings report.<\/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":"2321","jir_company_name":"Softfront Holdings","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-11-11","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/2321-20261111-02.pdf","jir_short_summary":"For the cumulative second quarter of the fiscal year ending March 2027, allowance for doubtful accounts and foreign exchange losses were recorded as non-operating expenses, and a portion of proceeds from the sale of subsidiary shares was recorded as extraordinary income. The impact will be reflected in the earnings report.","jir_summary":"### Background and Key Points\nDuring the cumulative consolidated second quarter of the fiscal year ending March 2027, an allowance for doubtful accounts related to shares of Good Style Company was recorded, and foreign exchange losses arising from overseas transactions in the AI data center business were recorded. In addition, part of the collected proceeds related to the transfer of the subsidiary's shares was recorded as extraordinary income under gains on sale of investment securities.\n\n### Future Disclosures and Impact\nThese items are scheduled to be reflected in the consolidated financial summary for the cumulative second quarter of the fiscal year ending March 2027 and may affect future outlooks.","jir_financial_highlights":"Allowance for doubtful accounts recorded: 5,490 thousand yen (0)\nForeign exchange loss: 4,958 thousand yen (Unknown)\nReversal of allowance for doubtful accounts: 1,830 thousand yen (0)\nExtraordinary income (gain on sale of investment securities): 19,000,000 yen (Recovery realized)\nExtraordinary income (gain on sale of investment securities): 10,000,000 yen (Additional recognition)","jir_category":"","jir_hashtags":"#SoftfrontHoldings, #DisclosureUpdate, #ExtraordinaryIncome, #ForeignExchangeLoss","jir_key_figures":"Allowance for doubtful accounts recorded: 5,490 thousand yen\nForeign exchange loss: 4,958 thousand yen\nReversal of allowance for doubtful accounts: 1,830 thousand yen\nExtraordinary income (gain on sale of investment securities): 19,000,000 yen\nExtraordinary income (gain on sale of investment securities): 10,000,000 yen","jir_meta_title":"Softfront Holdings \u2014 Notice of Recognition of Non-Operating Expenses and Extraordinary Income\uff5cNovember 11, 2026","jir_meta_description":"Details on Softfront Holdings' recognition of non-operating expenses and extraordinary income for the cumulative second quarter of the fiscal year ending March 2027, disclosed on November 11, 2026, and its potential impact.","jir_og_title":"Softfront Holdings \u2014 Notice of Extraordinary Income Recognition\uff5cNovember 11, 2026","jir_og_description":"Summary of the allowance for doubtful accounts related to Good Style Company, recognition of foreign exchange losses, and recording of extraordinary income; impacts will be reflected in the earnings report.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58883,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-149078","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - 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