SALA Corporation
Notice Regarding Recognition of Non-Operating Income (Derivative Valuation Gains)
During the consolidated Q3 period of the fiscal year ending November 2026, 1,021 million yen was recorded as non-operating income for derivative valuation gains on foreign exchange forward contracts. Additional forward contracts were concluded for the period 2025–2039, and valuation gains/losses are expected to be zero in the final year 2039. Dividend policy will be maintained at a consolidated payout ratio of 40% or more while excluding the impact of foreign exchange forwards.
Key Figures
- Derivative valuation gains: 1,021 million yen
- Fair value gains on unsettled foreign exchange forwards as of previous fiscal year-end: 8,097 million yen (at current fiscal year-end)
- Reclassification of fair value gains/losses on unsettled foreign exchange forwards: -7,076 million yen
AI要約
Summary of Results
In Q3 of the current fiscal year, 1,021 million yen of derivative valuation gains related to foreign exchange forwards was recorded as non-operating income. This was recorded after offsetting and reclassification of fair value assessments of unsettled balances arising from long-term foreign-currency denominated import contracts from 2017 and from 2025 through 2039. Fair value gains/losses are expected to be zero in 2039, and cumulative valuation gains/losses are projected to be eliminated.
Future Capital Policy and Dividends
The dividend policy is to maintain a consolidated payout ratio of 40% or more excluding the impact of foreign exchange forward derivatives, and to keep at least the same level as the prior fiscal year. Note that the recognition of derivative valuation gains is a point-in-time accounting valuation and does not directly translate into cash flows.
SALA Corporation
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