{"id":111374,"date":"2026-09-07T17:02:52","date_gmt":"2026-09-07T08:02:52","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4004-20260907-01_wp_corporate_restructuring\/"},"modified":"2026-09-07T17:02:52","modified_gmt":"2026-09-07T08:02:52","slug":"4004-20260907-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4004\/ir\/4004-20260907-01_wp_corporate_restructuring\/","title":{"rendered":"Notice Regarding Tokyo Stock Exchange Listing Approval for Crasus Chemical Company"},"content":{"rendered":"<p>Partial spin-off of Crasus Chemical to be effective as of 2026\/10\/01. Listing approval obtained on the Tokyo Stock Exchange Standard Market, transitioning Crasus Chemical from a consolidated subsidiary to a non-controlling interest entity, with no longer applying the equity-method. The plan for in-kind dividend date and initial price formation has also been disclosed.<\/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":"4004","jir_company_name":"Resonac Holdings Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-07","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/4004-20260907-01.pdf","jir_short_summary":"Partial spin-off of Crasus Chemical to be effective as of 2026\/10\/01. Listing approval obtained on the Tokyo Stock Exchange Standard Market, transitioning Crasus Chemical from a consolidated subsidiary to a non-controlling interest entity, with no longer applying the equity-method. The plan for in-kind dividend date and initial price formation has also been disclosed.","jir_summary":"### Overview of Crasus Chemical spin-off\nThis spin-off separatest Crasus Chemical from its parent company as a wholly owned subsidiary and lists it on the Tokyo Stock Exchange Standard Market. Listing approval has been received from the TSE, with anticipated dates: rights ex-date on September 29, record date on September 30, in-kind dividend effective date on October 1, and the distribution execution date on October 1.\n\n### Financial impact and consolidation status\nAfter the spin-off, Resonac Holdings will hold less than 20% of Crasus Chemical's shares, and Crasus Chemical is expected not to be a consolidated subsidiary of Resonac, nor subject to the equity method. The impact on consolidated results is under examination and not yet determined. Details of accounting treatment can be found in past notices.","jir_financial_highlights":"In-kind dividend record date: 2026 \u5e74 9 \u6708 30 \u65e5 (Unknown)\nIn-kind dividend effective date \/ distribution execution date: 2026 \u5e74 10 \u6708 1 \u65e5 (Unknown)\nCrasus Chemical listing schedule (distribution-target shares listing): Around 2026\/9\/30 to 2026\/10\/1 (Unknown)","jir_category":"","jir_hashtags":"#CrasusChemical, #SpinOff, #ListingApproval","jir_key_figures":"In-kind dividend record date: 2026 \u5e74 9 \u6708 30 \u65e5\nIn-kind dividend effective date \/ distribution execution date: 2026 \u5e74 10 \u6708 1 \u65e5\nCrasus Chemical listing schedule: Around 2026 \u5e74 9 \u6708 30 \u65e5\u301c10 \u6708 1 \u65e5\u5468\u8fba","jir_meta_title":"Resonac Holdings: Notice of Crasus Chemical Listing Approval | September 2026","jir_meta_description":"Latest information on Crasus Chemical's partial spin-off and Tokyo Stock Exchange listing approval. Key points cover in-kind dividend schedule, ownership ratio movement, and consolidation impact under review.","jir_og_title":"Resonac Holdings: Notice of Crasus Chemical Listing Approval","jir_og_description":"Latest information on Crasus Chemical's partial spin-off and listing approval. Key points on impact to shareholders and future procedures.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7528,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-111374","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>Notice Regarding Tokyo Stock Exchange Listing Approval for Crasus Chemical Company - 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-4004\/ir\/4004-20260907-01_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-4004\/ir\/4004-20260907-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4004\/ir\/4004-20260907-01_wp_corporate_restructuring\/\",\"name\":\"Notice Regarding Tokyo Stock Exchange Listing Approval for Crasus Chemical Company - 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