In the second quarter of fiscal year ending March 2027, we plan to recognize an extraordinary profit of 3,098 million yen due to the relocation of a consolidated subsidiary in Taicang, Jiangsu Province, China. The new factory was completed in 2024, with shipments commencing from October 2025. Relocation compensation recognized as extraordinary profit.<\/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":"6999","jir_company_name":"KOA Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-15","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/6999-20260915-01.pdf","jir_short_summary":"In the second quarter of fiscal year ending March 2027, we plan to recognize an extraordinary profit of 3,098 million yen due to the relocation of a consolidated subsidiary in Taicang, Jiangsu Province, China. The new factory was completed in 2024, with shipments commencing from October 2025. Relocation compensation recognized as extraordinary profit.","jir_summary":"### Recording of extraordinary profit\nWe expect to recognize 3,098 million yen as extraordinary profit in 2027 Q2 as relocation compensation after deducting transfer of fixed assets and relocation costs for the relocation of the Chinese subsidiary. This has already been incorporated in the revised outlook announced in July 2026.\n\n### Post-relocation new factory and future outlook\nThe new factory at the relocation site was completed in July 2024, with shipments starting in October 2025. The current extraordinary profit recognition arises from this relocation process.","jir_financial_highlights":"Extraordinary profit (relocation compensation): 3,098 million yen (Expected to be recognized in Q2 FY2027)\nNew factory completion: July 2024 (Continued after relocation)\nNew factory shipments commence: October 2025 (Shipment commencement)","jir_category":"","jir_hashtags":"#KOA Corporation_IR information topics, #Recording extraordinary profit","jir_key_figures":"Extraordinary profit: 3,098 million yen\nNew factory completion: July 2024\nShipment start: October 2025","jir_meta_title":"\u3010KOA Corporation\u3011Notice of Recording Extraordinary Profit Due to Chinese Subsidiary Relocation \uff5c September 2026","jir_meta_description":"KOA Corporation plans to record an extraordinary profit of 3,098 million yen in the mid-term for 2027 due to relocation compensation related to the relocation of its Chinese subsidiary. The new factory was completed in 2024 and shipments started in 2025.","jir_og_title":"KOA Corporation: Notice of Recording Extraordinary Profit Due to Relocation of Chinese Subsidiary","jir_og_description":"Due to the relocation of the Chinese subsidiary, an extraordinary profit of 3,098 million yen is planned. The new factory was completed in 2024 and shipments began in 2025.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17370,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"general_ir","footnotes":""},"sector":[],"importance":[],"class_list":["post-114187","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n