Recording of a one-off gain on cancellation of consolidated shares of 11,366 million yen (Standalone for the first quarter of the fiscal year ending February 2027). No impact on the consolidated results. The absorption-type merger was completed with six Yoshinoya Group subsidiaries as of March 1, 2026.<\/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":"9861","jir_company_name":"Yoshinoya Holdings","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-07-08","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/07\/9861-20260708-02.pdf","jir_short_summary":"Recording of a one-off gain on cancellation of consolidated shares of 11,366 million yen (Standalone for the first quarter of the fiscal year ending February 2027). No impact on the consolidated results. The absorption-type merger was completed with six Yoshinoya Group subsidiaries as of March 1, 2026.","jir_summary":"### Overview of Performance\nThis is a special profit recorded in the standalone financial statements for the first quarter cumulative period of the fiscal year ending February 2027. Recorded as a gain on cancellation of consolidated shares totaling 11,366 million yen. There is no impact on the consolidated results, as it is eliminated in consolidation. The absorption-type merger was completed in 2016 for six subsidiaries of the Yoshinoya Group.\n\n### Second Section Heading\nAs for future impact, the recording of the standalone special profit will be reflected in financial reporting, but the impact on a consolidated basis is limited. This disclosure does not provide direct indications regarding capital policy or dividend policy.","jir_financial_highlights":"Gain on cancellation of consolidated shares: 11,366\u767e\u4e07\u5186 (Unknown)","jir_category":"","jir_hashtags":"#Yoshinoya Holdings, #financial_summary, #JapanEquities","jir_key_figures":"Gain on cancellation of consolidated shares: 11,366\u767e\u4e07\u5186\uff08Standalone for the first quarter cumulative period\uff09","jir_meta_title":"\u3010Yoshinoya Holdings\u3011Notice of Recording of Special Profit Related to Absorption-type Merger | 1Q FY2027","jir_meta_description":"Yoshinoya Holdings records a special profit of 11,366 million yen in the standalone financial statements for the first quarter cumulative period due to an absorption-type merger. No impact on the consolidated results. Explanations of future financial reporting implications.","jir_og_title":"Yoshinoya Holdings records special profit of 11,366 million yen | 2026-07-08","jir_og_description":"Special profit arising from an absorption-type merger recorded in standalone financials. No impact on the consolidated results. Points to note for future financial reporting.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8974,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-77390","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n