{"id":109925,"date":"2026-09-01T17:21:15","date_gmt":"2026-09-01T08:21:15","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3101-20260901-01_wp_corporate_restructuring\/"},"modified":"2026-09-01T17:21:15","modified_gmt":"2026-09-01T08:21:15","slug":"3101-20260901-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3101\/ir\/3101-20260901-01_wp_corporate_restructuring\/","title":{"rendered":"Announcement regarding the transfer of fixed assets of a subsidiary in El Salvador and the recording of extraordinary gains"},"content":{"rendered":"<p>Sell or transfer the assets held by the El Salvador subsidiary I USA, and plan to record fixed asset disposal gains as extraordinary gains in the consolidated results for the fiscal years ending March 2027 and March 2028. The consolidated earnings forecast for FY2027 is under review. The transfer completion is resolved for September 1, 2026, with local contracts and first delivery date; full delivery is scheduled for May 2027.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3101","jir_company_name":"Toyobo Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-01","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/3101-20260901-01.pdf","jir_short_summary":"Sell or transfer the assets held by the El Salvador subsidiary I USA, and plan to record fixed asset disposal gains as extraordinary gains in the consolidated results for the fiscal years ending March 2027 and March 2028. The consolidated earnings forecast for FY2027 is under review. The transfer completion is resolved for September 1, 2026, with local contracts and first delivery date; full delivery is scheduled for May 2027.","jir_summary":"### Overview of the business restructuring\nWe approved the transfer of fixed assets owned by our consolidated subsidiary I USA, INDUSTRI AS UNI DAS, S. A. (I USA). As part of portfolio restructuring and with plans to cease I USA\u2019s business by end of November 2026, this transfer is being carried out as part of asset cleanup. The transferees are two domestic operating companies within the group in El Salvador; there is no relationship with related parties, and information is not disclosed.\n\n### Transfer details and anticipated impact\nThe assets subject to transfer are land (approximately 297 thousand square meters, including factory premises and welfare facilities). The transfer price, gain or loss on transfer, and book value will be disclosed only upon agreement with the transferees. Upon completion of the transfer, we plan to recognize fixed asset disposal gains as extraordinary income in the consolidated results for the fiscal years ending March 2027 and March 2028. The FY2027 earnings forecast is currently under review and will be disclosed if necessary.","jir_financial_highlights":"Timing of recording fixed asset disposal gains (extraordinary income): Unknown (Unknown)\nTransfer schedule: first delivery date: 2026-09-01 (New)\nTransfer schedule: second delivery date: May 2027 (planned) (Planned)","jir_category":"","jir_hashtags":"#Toyobo, #ElSalvadorBusinessRestructuring","jir_key_figures":"Amount of fixed asset disposal gains: unknown\nFirst delivery date: 2026-09-01 (local time)\nSecond delivery date: May 2027 (planned)","jir_meta_title":"\u3010Toyobo\u3011Notice of fixed asset transfer of El Salvador subsidiary and recognition of extraordinary gains | September 2026","jir_meta_description":"Notice on fixed asset transfer of Toyobo's consolidated subsidiary I USA. Transfer date is 2026-09-01, with second delivery planned in May 2027. Fixed asset disposal gains to be recorded as extraordinary income; anticipated impact on earnings for 2027-2028.","jir_og_title":"\u3010Toyobo\u3011Notice of asset transfer of El Salvador subsidiary and extraordinary gains","jir_og_description":"Toyobo announces fixed asset transfer of its El Salvador subsidiary I USA and plan to recognize extraordinary gains. Transfer date is 2026-09-01; impact on earnings will arise in the 2027-2028 period through extraordinary gains.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9522,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-109925","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Announcement regarding the transfer of fixed assets of a subsidiary in El Salvador and the recording of extraordinary gains - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-3101\/ir\/3101-20260901-01_wp_corporate_restructuring\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3101\/ir\/3101-20260901-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3101\/ir\/3101-20260901-01_wp_corporate_restructuring\/\",\"name\":\"Announcement regarding the transfer of fixed assets of a subsidiary in El Salvador and the recording of extraordinary gains - 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