{"id":16417,"date":"2026-01-08T20:00:53","date_gmt":"2026-01-08T11:00:53","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3391-20260108-04_wp_m_and_a_alliance-2\/"},"modified":"2026-01-08T20:00:53","modified_gmt":"2026-01-08T11:00:53","slug":"3391-20260108-04_wp_m_and_a_alliance-2","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3391\/ir\/3391-20260108-04_wp_m_and_a_alliance-2\/","title":{"rendered":"Notice Regarding Recording of Extraordinary Income (Gain on Step Acquisition)"},"content":{"rendered":"<p>In the fourth quarter of the fiscal year ending February 2026, Tsuruha Holdings Inc. plans to record an extraordinary income of 10,583 million yen from the gain on step acquisition associated with the consolidation of Welcia Holdings Co., Ltd. as a consolidated subsidiary.<\/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,"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":"3391","jir_company_name":"Tsuruha Holdings Inc.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-01-08","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/3391-20260108-04.pdf","jir_short_summary":"In the fourth quarter of the fiscal year ending February 2026, Tsuruha Holdings Inc. plans to record an extraordinary income of 10,583 million yen from the gain on step acquisition associated with the consolidation of Welcia Holdings Co., Ltd. as a consolidated subsidiary.","jir_summary":"### Overview of Extraordinary Income Recording\nThe Company completed a business integration with Welcia Holdings Co., Ltd. on December 1, 2025, and made the company a consolidated subsidiary. Accordingly, an extraordinary income of 10,583 million yen related to the gain on step acquisition is expected to be recorded in the consolidated accounting period for the fourth quarter of the fiscal year ending February 2026.\n\n### Impact on Financial Results\nThe recording of this extraordinary income is reflected in the revision of the full-year consolidated earnings forecast and year-end dividend forecast for the fiscal year ending February 2026. For details, please refer to the announcement titled \"Notice Regarding Revision of Full-Year Consolidated Earnings Forecast and Year-End Dividend Forecast\" released on the same day.","jir_financial_highlights":"Extraordinary Income (Gain on Step Acquisition): 10,583 million yen (Unknown)","jir_category":"","jir_hashtags":"#TsuruhaHoldingsInc, #EarningsForecastRevision, #ExtraordinaryIncome","jir_key_figures":"Gain on Step Acquisition: 10,583 million yen (extraordinary income planned)\nDate of Business Integration Completion: 2025-12-01\nTarget Company: Welcia Holdings Co., Ltd. (Consolidated Subsidiary)","jir_meta_title":"Tsuruha Holdings Inc. Announces Extraordinary Income of 10,583 Million Yen from Gain on Step Acquisition","jir_meta_description":"Tsuruha Holdings Inc. announced that it plans to record an extraordinary income of 10,583 million yen in the fourth quarter of the fiscal year ending February 2026, related to the gain on step acquisition accompanying the consolidation of Welcia Holdings.","jir_og_title":"Tsuruha HD Announces Recording of Extraordinary Income of 10,583 Million Yen from Gain on Step Acquisition","jir_og_description":"Announced the recording of extraordinary income in the fourth quarter of fiscal year ending February 2026 due to consolidation of Welcia HD as a subsidiary. Reflected in earnings forecast revision.","jir_og_image_url":"\/assets\/og\/company-m_and_a_alliance.jpg","jir_chart_data_collection":"[]","ir_related_company":7494,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"m_and_a_alliance","footnotes":""},"sector":[],"importance":[],"class_list":["post-16417","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 Recording of Extraordinary Income (Gain on Step Acquisition) - 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-3391\/ir\/3391-20260108-04_wp_m_and_a_alliance-2\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3391\/ir\/3391-20260108-04_wp_m_and_a_alliance-2\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3391\/ir\/3391-20260108-04_wp_m_and_a_alliance-2\/\",\"name\":\"Notice Regarding Recording of Extraordinary Income (Gain on Step Acquisition) - 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