Source disclosure: January 13, 2026
Abalance Corporation [3856.T]
TOKYO, Jan 13 (Pulse News Wire) – Abalance Corporation (3856.T) adjusted its special items for the fiscal year ending March 2026's second quarter after completing the asset transfer of fixed assets held by its subsidiary, WWB Co., Ltd. The adjustments follow the initial disclosure made on July 15, 2025.
Regarding the special gain, the company revised the transfer price due to additional income from maintenance revenue during the FIT period and rental income from land leases. As a result, the anticipated gain increased from ¥7.178 billion to ¥8.270 billion. Additionally, based on auditor recommendations, the book value used for calculating the transfer gain was changed from pre-sale-and-leaseback to post-sale-and-leaseback, leading to a reduction in the expected gain from ¥5.078 billion to ¥3.964 billion. Consequently, the total special gain decreased from approximately ¥2.100 billion to ¥4.306 billion.
For the special loss, the company initially estimated a defeasance penalty of ¥700 million. However, after reviewing the findings from the independent committee’s investigation, the company now reports a deferred payment cancellation fee of ¥45 million and a special loss associated with debt repayment of ¥596 million (totaling ¥641 million). These adjustments reflect changes in accounting practices and align with the accurate assessment of the transaction's impact. The updated figures are included in the interim earnings report released today.
AI-translated content. 🟢 Confidence: High See terms • Original filing