Kuraudia Holdings revises Q3 earnings after subsidiary impairment loss

Kuraudia Holdings announced on October 22, 2025, that it would record an impairment loss of JPY 180 million on shares of its subsidiary, KURAUDIA USA.LTD., as a special loss in its non-consolidated financial results for the fiscal year ending August 31, 2025. This decision follows a significant decline in the actual value of the shares.

Consequently, the company issued a "Correction of Part of the 'Consolidated Financial Results for the Fiscal Year Ended August 31, 2025 (Japanese GAAP) (Consolidated)'" on the same day. This correction revises previously published summary information regarding non-consolidated performance. The impairment loss will not impact consolidated financial performance as it will be eliminated in the consolidated financial statements.

The corrected non-consolidated financial results for the fiscal year ending August 31, 2025, now show a revised net income attributable to owners of parent of JPY 25 million, an 85.1% decrease from the previous fiscal year, and diluted earnings per share of JPY 2.83. Total assets are now JPY 8,775 million, and equity is JPY 2,382 million, leading to a self-capital ratio of 27.1%.