{"id":39152,"date":"2026-04-06T15:50:02","date_gmt":"2026-04-06T06:50:02","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2685-20260406-03_wp_financial_summary\/"},"modified":"2026-04-06T15:50:02","modified_gmt":"2026-04-06T06:50:02","slug":"2685-20260406-03_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2685\/ir\/2685-20260406-03_wp_financial_summary\/","title":{"rendered":"Notice Regarding Recording of Impairment Loss"},"content":{"rendered":"<p>In the consolidated financial statements for the fiscal year ending February 2026, a special loss of 2,334 million yen was recorded as impairment loss on goodwill and intangible assets related to Today\u2019s Special Co., Ltd., which became 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 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-04-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/04\/2685-20260406-03.pdf","jir_short_summary":"In the consolidated financial statements for the fiscal year ending February 2026, a special loss of 2,334 million yen was recorded as impairment loss on goodwill and intangible assets related to Today\u2019s Special Co., Ltd., which became a consolidated subsidiary.","jir_summary":"### Overview of Impairment Loss\nIn the consolidated financial statements for the fiscal year ending February 2026, the Company recorded a special loss of 2,334 million yen for impairment loss on goodwill and intangible assets related to Today\u2019s Special Co., Ltd. (currently Adastria Co., Ltd.), which was made a consolidated subsidiary in July 2024. Although the two brands acquired (Today\u2019s Special and Georges) have future potential, a delay in store openings caused a deviation from the acquisition business plan.\n\n### Impact on Consolidated Performance\nThis impairment loss is reflected in the 'Financial Summary for the Fiscal Year Ending February 2026 [Japanese GAAP] (Consolidated)' announced on the same day, impacting performance as a special loss. Specific performance figures and year-over-year comparisons have not been disclosed, but the recording of the impairment loss is expected to negatively affect performance.","jir_financial_highlights":"Impairment Loss: 2,334 million yen (Unknown)","jir_category":"","jir_hashtags":"#AndestHD, #financial_summary, #ImpairmentLoss","jir_key_figures":"Impairment Loss Amount: 2,334 million yen (special loss on goodwill and intangible assets)\nTarget Company: Today\u2019s Special Co., Ltd. (currently Adastria Co., Ltd.)\nReason for Impairment: Deviation from business plan due to delayed pace of store openings","jir_meta_title":"Andest HD Co., Ltd. Announces 2,334 Million Yen Impairment Loss Recorded in Fiscal Year Ending February 2026","jir_meta_description":"Andest HD Co., Ltd. recorded a special impairment loss of 2,334 million yen on goodwill and intangible assets related to Today\u2019s Special Co., Ltd., a consolidated subsidiary, in the consolidated financial statements for the fiscal year ending February 2026.","jir_og_title":"Andest HD Announces 2,334 Million Yen Impairment Loss Recorded","jir_og_description":"An impairment loss was recorded against goodwill of a consolidated subsidiary in the consolidated financial statements for the fiscal year ending February 2026 due to delays in store openings causing deviation from the business plan.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9302,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-39152","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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