[Fine Sinter] Notice of Recording of Special Losses for Business Restructuring Costs｜July 2026

Summary of Business Performance

In the first quarter from April 1 to June 30, 2026, Fine Sinter Corporation recorded a special loss of 52 million yen as part of preparations for the suspension of its consolidated subsidiary, American Fine Sinter Co., Ltd., including future retirement benefit obligations. This has been reflected in this period’s consolidated financial statements, but there are no changes to the full-year earnings guidance at this point. Further revisions to the forecast may be made as necessary.

Outlook and Impact on Shareholders

The recording of this special loss is part of preparations for the business suspension and is expected to have a limited short-term impact on performance. There are no changes to the full-year consolidated earnings forecast; however, future business restructuring or suspension progress could influence the company's long-term strategy and shareholder value. Investors should pay attention to the progress of business restructuring and any additional revisions to earnings guidance.