This announcement is a separate document:
ガーラ：2023年12月期連結業績と前期実績との差異及び個別業績と前期実績との差異、 並びに個別決算における特別損失（前渡金評価損）の発生に関するお知らせ
Gala: Notice regarding differences between consolidated financial results for the fiscal year ending 2023/12 and previous fiscal year results, differences between individual results and previous fiscal year results, and the occurrence of extraordinary loss
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