Resonac Holdings Corporation
Notice of Final Estimated Distribution Asset Ratio for Kurasas Chemical (Petrochemical Business) Partial Spin-off
The final estimated distribution asset ratio for Kurasas Chemical's partial spin-off has been announced as 0.085. There is no change from the previously disclosed estimate, and the coefficient used as the basis for tax treatment of the in-kind dividend has been published as the final estimated value.
Key Figures
- Distribution asset ratio (final estimated value): 0.085
- Publication date: 2026-09-28 (this document)
- Record date / Notification timing: Record date 2026-09-30, Notification early November 2026
AI要約
Final Estimated Distribution Asset Ratio for the Spin-off
The final estimated value of the distribution asset ratio for this spin-off has been restated as 0.085. This is unchanged from the previously published estimate and is important as the coefficient used to calculate the tax acquisition cost for the in-kind dividend. The final confirmed value will be notified to shareholders as of September 30, 2026, with the notification scheduled to be mailed in early November 2026.
In-kind Dividend Tax Treatment and Future Notices
The distribution asset ratio is the coefficient used to calculate the tax acquisition cost for the in-kind dividend, and at this time the final confirmed value will be treated based on this figure. The final confirmed value notification will be mailed to shareholders, and details of Kurasas Chemical Co., Ltd.'s partial spin-off are available on the official website.
Resonac Holdings Corporation
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