For the Subsidy ‘Domestic Investment Promotion Project Subsidy’ for the Fine Electronics business, recognition of 934 million yen as a special gain and 934 million yen as a special loss for fixed asset impairment in the consolidated second quarter of the fiscal year ending March 2027. Production equipment at the Mizushima Plant has begun operations in 2025, and a two-site framework is planned. 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Production equipment at the Mizushima Plant has begun operations in 2025, and a two-site framework is planned. These have already been incorporated into the FY2027 earnings forecast.","jir_summary":"### Key points of the news\nRecognition of special gains and losses related to subsidies in the consolidated second quarter of the fiscal year ending March 2027. 934 million yen as a special gain and 775 million yen as fixed asset impairment. Targeted at the Fine Electronics business.\n\n### Impact going forward and capital expenditure\nThe subsidy has already been factored into the previously disclosed FY2027 earnings forecast. The new production equipment at Mizushima Plant in Okayama Prefecture is planned to commence operations in the latter half of fiscal year 2026, with a two-site expansion plan.","jir_financial_highlights":"Special gains as subsidy income: 934 million yen (Unknown)\nFixed asset impairment loss: 775 million yen (Unknown)","jir_category":"","jir_hashtags":"#ArakawaChemicalIndustryIR, #Recognition_of_special_gains_and_losses, #SubsidyRelatedIncome","jir_key_figures":"934 million yen\uff1aSpecial gain as subsidy income\n775 million yen\uff1aFixed asset impairment loss as special loss\nSubsidy payment decision confirmed by notice dated September 10, 2026\nNew Mizushima Plant equipment to commence operations in latter half of fiscal year 2026","jir_meta_title":"Arakawa Chemical Industry: Disclosure of special gains and losses related to subsidies | FY2027 Q2","jir_meta_description":"Arakawa Chemical Industry records special gains of 934 million yen and fixed asset impairment of 775 million yen related to subsidies for the Fine Electronics business. Mizushima Plant's new equipment is planned to commence operations in the latter half of FY2026. Impact on results is already reflected in forecasts.","jir_og_title":"Arakawa Chemical Industry: Disclosure of special gains and losses related to subsidies | FY2027 Q2","jir_og_description":"Special gains of 934 million yen and special losses of 775 million yen related to subsidy income are recorded. Mizushima Plant's new equipment is set to operate in the latter half of FY2026; impact on forecasts is already reflected.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57509,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-113351","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n