#ExtraordinaryLoss

Recorded extraordinary income of 690,432 thousand yen (subsidy income) and extraordinary loss of 675,580 thousand yen (fixed asset impairment loss) in the third quarter of the fiscal year ending March 2026.

Recorded an extraordinary loss of 290 million yen due to a decline in the market value of investment securities in the Q4 consolidated accounting period of the fiscal year ending December 2025, reflected in the financial summary.

In Q3 of the fiscal year ending March 2026, a provision for doubtful accounts of 12.135 billion yen was recorded in individual financial statements, representing an additional 5.34 billion yen charge.

In the third quarter of the fiscal year ending March 2026, extraordinary losses totaling JPY 976.2 billion were recorded, including disaster-related extraordinary losses of JPY 905.6 billion and nuclear damage compensation expenses of JPY 70.6 billion.

Sumitomo Osaka Cement has recognized an extraordinary loss of 2,905 million yen as impairment loss in the third quarter financial results for the fiscal year ending March 2026 due to the abolition of the Ako Plant Ako Power Station.

An extraordinary loss due to a settlement payment of approximately 1.2 billion yen is scheduled to be recorded in the third quarter of the fiscal year ending March 2026. Related to violation of U.S. antitrust laws, a settlement payment of 7.7 million USD will be made to customers.

In the fiscal year ending November 2025, an extraordinary loss of 825,020 thousand yen for goodwill impairment was recorded for the U.S. subsidiary.