{"id":153316,"date":"2026-11-14T21:10:14","date_gmt":"2026-11-14T12:10:14","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7462-20261113-04_wp_disclosure_update\/"},"modified":"2026-11-14T21:10:14","modified_gmt":"2026-11-14T12:10:14","slug":"7462-20261113-04_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7462\/ir\/7462-20261113-04_wp_disclosure_update\/","title":{"rendered":"Notice of Transfer of Fixed Assets and Recognition of Extraordinary Profit (Amendment)"},"content":{"rendered":"<p>Discloses change to implement delivery dates for fixed assets in split installments and corresponding change in timing of recognition of extraordinary gains\/losses.<\/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":"7462","jir_company_name":"CAPITA Inc.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-11-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/7462-20261113-04.pdf","jir_short_summary":"Discloses change to implement delivery dates for fixed assets in split installments and corresponding change in timing of recognition of extraordinary gains\/losses.","jir_summary":"### Summary of Amendments\nCAPITA Inc. has amended part of the \"Notice of Transfer of Fixed Assets and Recognition of Extraordinary Profit\" published on September 3, 2026. The delivery date has been changed from the original September 28, 2026 to split deliveries on October 19, 2026 and the end of February 2027. Accordingly, the timing of recognition of extraordinary gains\/losses related to the transfer is expected to be split from the second quarter accounting period to the third and fourth quarter accounting periods.\n\n### Impact and Future Schedule\nThe split execution of delivery dates and the corresponding split recognition of extraordinary gains\/losses are financially significant. The revised transfer schedule is expected to be executed as planned, and the related gains\/losses will be reported in upcoming quarterly financial statements.","jir_financial_highlights":"Timing of recognition of extraordinary gains\/losses from transfer of fixed assets: Unknown (Before change: Second quarter accounting period; After change: Third quarter accounting period and fourth quarter accounting period)\nDelivery dates: Before change: 2026-09-28; After change: 2026-10-19 and end of February 2027 (scheduled) (Schedule change)","jir_category":"","jir_hashtags":"#CAPITA, #DisclosureAmendment","jir_key_figures":"Timing of recognition of extraordinary gains\/losses from transfer of fixed assets: Recognition to be split into the third quarter and fourth quarter accounting periods\nDelivery dates: Before change 2026\/09\/28 \u2192 After change 2026\/10\/19 and scheduled end of February 2027\nPublication date: 2026\/09\/03 (assumption before amendment)","jir_meta_title":"CAPITA Inc. \u2014 Amendment to Fixed Asset Transfer and Timing of Extraordinary Profit Recognition | November 2026","jir_meta_description":"CAPITA Inc. changes the timing of recognition of extraordinary gains\/losses related to a fixed asset transfer. Delivery dates are split to October 19, 2026 and end of February 2027, with related gains\/losses expected to be recognized in the third and fourth quarters.","jir_og_title":"CAPITA Inc. Amendment to Fixed Asset Transfer and Timing of Extraordinary Gains\/Losses","jir_og_description":"CAPITA Inc. splits the delivery dates for a fixed asset transfer and changes the timing of recognition of extraordinary gains\/losses to the third and fourth quarters. This is an important notice with expected impact on upcoming financial results.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":61059,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-153316","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 of Transfer of Fixed Assets and Recognition of Extraordinary Profit (Amendment) - 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-7462\/ir\/7462-20261113-04_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-7462\/ir\/7462-20261113-04_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7462\/ir\/7462-20261113-04_wp_disclosure_update\/\",\"name\":\"Notice of Transfer of Fixed Assets and Recognition of Extraordinary Profit (Amendment) - 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