Announces completion of the transfer of a consolidated subsidiary from FST to an equity-method affiliate. Voting rights ratio after the sale is 38.0%; sale date is 2026\/8\/20. Accounting treatment is planned to use deemed transfer date as 2026\/9\/30. 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Voting rights ratio after the sale is 38.0%; sale date is 2026\/8\/20. Accounting treatment is planned to use deemed transfer date as 2026\/9\/30. Impact on consolidated results to be reviewed.","jir_summary":"### Overview\nThis matter concerns the transfer of the consolidated subsidiary FORMOSA SUMCO TECHNOLOGY CORPORATION (FST) to an equity-method affiliate through a stock sale disclosed via the securities market. After the sale, the voting rights ratio will be 38.0%, and FST is scheduled to be treated as an equity-method affiliate. Accounting will be handled by deemed transfer, with the period-end date treated as the deemed transfer date.\n\n### Impact and outlook\nThe impact on the 2026 fiscal year consolidated results is currently being reviewed, and information to be disclosed will be promptly notified as it becomes available. FST will continue to serve as an important production and sales base, and the company intends to maintain a good cooperative relationship as an equity-method affiliate.","jir_financial_highlights":"FST voting rights ratio: 38.0% (Before sale 43.2% (as of 2026\/2\/19) \u2192 after sale 38.0%)\nSale completion date: August 20, 2026 (Transition to new relationship form)\nDeemed transfer date: September 30, 2026 (Accounting treatment)","jir_category":"","jir_hashtags":"#SUMCO, #Transfer_to_equity_method_affiliate","jir_key_figures":"FST voting rights ratio: 38.0%\nSale completion date: August 20, 2026\nDeemed transfer date: September 30, 2026","jir_meta_title":"\u3010SUMCO\u3011 Announcement of completion of consolidated subsidiary changes | Transition to equity-method affiliate August 2026","jir_meta_description":"SUMCO has completed the transfer of consolidated subsidiary FST to an equity-method affiliate. Sale date 2026\/8\/20, voting rights ratio 38.0%, deemed transfer date 2026\/9\/30. Impact on 2026 results under review.","jir_og_title":"SUMCO transfers FST to equity-method affiliate | Deemed transfer date September 2026","jir_og_description":"SUMCO transitions FST to an equity-method affiliate. Sale completion date 2026\/8\/20, voting rights ratio 38.0%; impact on consolidated results to be reviewed.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7940,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-107636","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n