Planned partial spin-off of Clasus Chemical on October 1, 2026. Estimated distribution asset ratio for in-kind dividend is 0.085. Final determination will be disclosed by 2026-09-28 (the business day before the previous). 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Estimated distribution asset ratio for in-kind dividend is 0.085. Final determination will be disclosed by 2026-09-28 (the business day before the previous). For details of tax treatment of in-kind dividends, please refer to the website.","jir_summary":"### Section Heading\nThis release announces the estimated value of the distribution asset ratio for the in-kind dividend related to the partial spin-off of Clasus Chemical (petrochemical business). The coefficient of 0.085 is presented as the basis for computing the tax cost of the in-kind dividend, and the final value will be determined just before the spin-off execution. The execution date is October 1, 2026.\n\n### Section 2 Heading\nDetails on the timing of the final determination, distribution asset ratio, and tax treatment of in-kind dividends are described on our website; the formal handling of in-kind dividends will be referenced in the final notice (scheduled for mailing in early November 2026). This information is not an investment solicitation and only discloses the estimated distribution asset ratio.","jir_financial_highlights":"Distribution asset ratio (estimated): 0.085 (Unknown)","jir_category":"","jir_hashtags":"#Resonac Holdings IR, #DistributionAssetRatio, #PartialSpinOff","jir_key_figures":"Distribution asset ratio (estimated): 0.085\nExecution date: spin-off to be implemented on October 1, 2026\nFinal determination date: as of record date for in-kind dividend 2026-09-30\nFinal determination disclosure timing: planned notification in early November 2026","jir_meta_title":"\u3010Resonac Holdings\u3011 Clasus Chemical PARTIAL SPIN-OFF Distribution Asset Ratio (Estimated)","jir_meta_description":"Notice of estimated distribution asset ratio for Clasus Chemical's partial spin-off: 0.085. Summary of execution date, final confirmation timing, and tax treatment for investors.","jir_og_title":"\u3010Resonac Holdings\u3011 Disclosure of Estimated Spin-off Distribution Asset Ratio","jir_og_description":"Discloses the estimated distribution asset ratio of 0.085 for Clasus Chemical's partial spin-off. See website for details on final timing and tax treatment.","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-114809","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n