For the nine-month cumulative period ended December 2026, the Company recorded equity-method investment income and foreign exchange gains as non-operating income, and recorded interest expense as non-operating expense. The impact is reflected in the consolidated financial summary for Q3 FY2026. 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The impact is reflected in the consolidated financial summary for Q3 FY2026. Foreign exchange conversion used the rate of 1 USD = 157.35 yen (as of September 30).","jir_summary":"### Summary of the News\nBeat Holdings Limited recorded equity-method investment income of 46 thousand USD and foreign exchange gains of 59 thousand USD as non-operating income during the nine-month cumulative period ended December 2026. Conversely, the Company recorded interest expense of 1,335 thousand USD as non-operating expense. These impacts are reflected in the consolidated financial summary for Q3 FY2026. Foreign currency conversion was performed using the midday rate of 1 USD = 157.35 yen as of September 30.\n\n### Financial Impact and Outlook\nMovements in non-operating income and expenses are quarter-specific items, and their direct impact on overall results will be shown through reflection in the financial summary. The foreign exchange gains primarily arise from fluctuations among major currencies, and the interest expense is attributable to borrowings under revolving credit facilities and BTC bond-related debt. Investors should review the financial summary publication to confirm the overall impact on results.","jir_financial_highlights":"Equity-method investment income: 46 thousand USD(7 million yen) (Unknown)\nForeign exchange gains: 59 thousand USD(9 million yen) (Unknown)\nInterest expense: 1,335 thousand USD(210 million yen) (Unknown)","jir_category":"","jir_hashtags":"#BeatHoldingsLimited, #Disclosure","jir_key_figures":"Equity-method investment income: 46 thousand USD(7 million yen)\nForeign exchange gains: 59 thousand USD(9 million yen)\nInterest expense: 1,335 thousand USD(210 million yen)","jir_meta_title":"Beat Holdings Limited \u2013 Notice of Recording Non-operating Income and Expenses | November 13, 2026","jir_meta_description":"Beat Holdings Limited announced recording equity-method investment income and foreign exchange gains as non-operating income and interest expense as non-operating expense for Q3 FY2026. Financial impacts are reflected in the consolidated financial summary.","jir_og_title":"Beat Holdings Limited \u2013 Notice of Recording Non-operating Income and Expenses","jir_og_description":"Announcement of recording non-operating income and expenses for the nine-month cumulative period: disclosure of foreign exchange gains, equity-method investment income, and interest expense. Check the financial summary for impacts.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58605,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-151341","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n