{"id":66017,"date":"2026-06-19T11:33:10","date_gmt":"2026-06-19T02:33:10","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/6905-20260619-03_wp_financial_summary\/"},"modified":"2026-06-19T11:33:10","modified_gmt":"2026-06-19T02:33:10","slug":"6905-20260619-03_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-6905\/ir\/6905-20260619-03_wp_financial_summary\/","title":{"rendered":"KOS\u00c9 Corporation Notice Regarding Recognition of Special Loss"},"content":{"rendered":"<p>KOS\u00c9 announced that it recorded a special loss of 3,633 million yen on May 20, 2026. Due to accounting treatment related to changes in consolidated subsidiaries, it is expected to impact net income attributable to owners of the parent during this fiscal year.<\/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":"6905","jir_company_name":"KOS\u00c9 Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-06-19","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/06\/6905-20260619-03.pdf","jir_short_summary":"KOS\u00c9 announced that it recorded a special loss of 3,633 million yen on May 20, 2026. Due to accounting treatment related to changes in consolidated subsidiaries, it is expected to impact net income attributable to owners of the parent during this fiscal year.","jir_summary":"### Performance Overview\nKOS\u00c9 announced that it recorded a special loss of 3,633 million yen on May 20, 2026, related to changes in its consolidated subsidiaries. This is expected to affect net income during this fiscal year. The details of the accounting treatment are not provided, but it may have some influence on future performance.\n\n### Future Outlook\nWhile the recognition of the special loss may temporarily impact this year's results, detailed forecasts and future measures will require further disclosure. Investors should pay attention to details regarding changes in consolidated subsidiaries and accounting treatments.","jir_financial_highlights":"Special Loss: 3,633 million yen (Unknown)\nAccounting Treatment Due to Changes in Consolidated Subsidiaries: Unknown (Unknown)","jir_category":"","jir_hashtags":"#KOS\u00c9, #FinancialResults, #JapaneseStocks","jir_key_figures":"Special Loss: 3,633 million yen\nRecorded on: May 20, 2026\nImpact: Affects net income attributable to owners of the parent","jir_meta_title":"\u3010KOS\u00c9\u3011Recording of Special Loss\uff5cMay 20, 2026","jir_meta_description":"KOS\u00c9 recorded a special loss of 3,633 million yen on May 20, 2026, related to changes in consolidated subsidiaries. This may impact future performance.","jir_og_title":"\u3010KOS\u00c9\u3011Recording of Special Loss\uff5cMay 20, 2026","jir_og_description":"KOS\u00c9 recorded a special loss on May 20, 2026. Attention is needed regarding future performance and changes in consolidated subsidiaries.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":17556,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-66017","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>KOS\u00c9 Corporation Notice Regarding Recognition of Special Loss - 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-6905\/ir\/6905-20260619-03_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-6905\/ir\/6905-20260619-03_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-6905\/ir\/6905-20260619-03_wp_financial_summary\/\",\"name\":\"KOS\u00c9 Corporation Notice Regarding Recognition of Special Loss - 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