Resonac Holdings Corporation
Partial spin-off of Clasus Chemical (petrochemical business) – Notice of resolution
Executing the partial spin-off of Clasus Chemical (petrochemical business) effective October 1, 2026. The in-kind dividend will be paid on the record date, with the company’s stake expected to be under 20%. The in-kind dividend amount is 37,789,219,709 yen, or 199.02 yen per share. IFRS consolidated figures will treat the in-kind dividend as non-current business.
Key Figures
- 37,789,219,709 円: Total book value of dividend assets
- 199.02 円: Per-share amount (book value basis)
- 2026 年 10 月 1 日: Effective date of the in-kind dividend
AI要約
Execution of in-kind dividend and spin-off
We have decided to execute the partial spin-off of Clasus Chemical (petrochemical business) effective October 1, 2026. On the record date of September 30, 2026, one share of Clasus Chemical common stock will be distributed in-kind for each share recorded in the shareholder register. The dividend property will be in the form of Clasus Chemical common shares, with a total amount of 37,789,219,709 yen (199.02 yen per share).
Accounting treatment and impact
The capital impact of the in-kind dividend will be a reduction from retained earnings. Under IFRS consolidated accounts, the fair value of the in-kind dividend will be deducted from capital. After the spin-off, Clasus Chemical’s ownership stake is expected to be below 20%, so Clasus Chemical will no longer be a consolidated subsidiary and will be outside the equity method. Changes in classification and presentation based on IFRS interpretation are also planned.
Resonac Holdings Corporation
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