SALA Corporation
Notice on Recording Other Operating Income (Derivative Valuation Gains)
Sala Corporation recorded 793 million yen as other operating income in the interim period of the 2026 fiscal year for the half-year period ending November 2026 due to derivative valuation gains on foreign exchange hedges. By consolidating the past valuation gain reversal process and the fair value of unsettled balances at period-end, the gain is determined. The dividend policy remains to maintain a consolidated payout ratio of 40% or higher, excluding the impact of foreign exchange hedge gains/losses.
Key Figures
- Derivative valuation gains: 793 million yen
- Fair value gain on unsettled balances of foreign exchange hedges (end of current period): 7,869 million yen
- Fair value gain on unsettled balances of foreign exchange hedges (end of previous period): 7,076 million yen
AI要約
Performance Overview
This report discloses the recording of derivative valuation gains on foreign exchange hedges. In the six-month period from December 1, 2025 to May 31, 2026, derivative valuation gains due to exchange rate fluctuations amounting to 793 million yen were recorded as other operating income. This reflects the treatment considering past valuation gain reversals and the fair value of unsettled balances, with the ultimate expectation that accumulated derivative valuation gains will be zero yen.
Impact Going Forward and Dividend Policy
The company explicitly states a consolidated payout ratio target of 40% or higher excluding the impact of derivative gains and losses on foreign exchange hedges, and it intends to maintain or exceed the previous year's dividend level going forward.
Sala Corporation
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