During the consolidated third quarter of the fiscal year ending December 2026, Liberta Co.,Ltd. recognized a corporate tax adjustment (loss) of 102 million yen related to the write-down of deferred tax assets. 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The impact is reflected in the earnings summary disclosed today and in the revised full-year earnings forecast.","jir_summary":"### Impact on Results and Details of Disclosure\nLiberta Co.,Ltd. reviewed the recoverability of deferred tax assets and its classification for tax effect accounting during the consolidated third quarter of the fiscal year ending December 2026, resulting in the recognition of a corporate tax adjustment (loss) associated with the write-down of deferred tax assets. The amount is 102 million yen, and this impact has been reflected in future performance expectations and incorporated into the consolidated full-year earnings forecast for the fiscal year ending December 2026.\n\n### Future Disclosures and Confirmation\nThis matter is reflected in the consolidated financial summary for the third quarter of the fiscal year ending December 2026 (Japanese GAAP) announced today and in the notice regarding revisions to consolidated earnings forecasts and dividend forecasts (no dividend) disclosed on September 15, 2026. Any future changes in the application of deferred tax assets or accounting policies will be disclosed in a timely manner.","jir_financial_highlights":"Corporate tax adjustment (loss): 102 million yen (Recognized due to write-down of deferred tax assets)","jir_category":"","jir_hashtags":"#Liberta_IR_Sharing, #Disclosure_Update","jir_key_figures":"Corporate tax adjustment (loss): 102 million yen\nRecognized due to write-down of deferred tax assets\nReflected in: Consolidated third quarter financial summary for the fiscal year ending December 2026 and revised full-year forecast","jir_meta_title":"Liberta Co.,Ltd. \u2014 Notice of Recognition of Corporate Tax Adjustment (Loss) | FY2026 3Q","jir_meta_description":"Liberta Co.,Ltd. announced a corporate tax adjustment (loss) of 102 million yen for the third quarter of the fiscal year ending December 2026. Summary of the impact on the earnings report and the full-year forecast.","jir_og_title":"Liberta Co.,Ltd. \u2014 Notice of Recognition of Corporate Tax Adjustment (Loss)","jir_og_description":"Recognized a corporate tax adjustment related to the write-down of deferred tax assets. Impact on the financial summary and full-year forecast.","jir_og_image_url":"\/assets\/og\/company-disclosure-update.jpg","jir_chart_data_collection":"[]","ir_related_company":59105,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-153157","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n