The final estimated distribution asset ratio for Kurasas Chemical’s partial spin-off has been announced as 0.085. There is no change from the previously disclosed estimate, and the coefficient used as the basis for tax treatment of the in-kind dividend has been published as the final estimated value.<\/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,"price_fetched_at":"","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\u2606\u2606","jir_publication_date":"2026-09-28","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/4004-20260928-01.pdf","jir_short_summary":"The final estimated distribution asset ratio for Kurasas Chemical's partial spin-off has been announced as 0.085. There is no change from the previously disclosed estimate, and the coefficient used as the basis for tax treatment of the in-kind dividend has been published as the final estimated value.","jir_summary":"### Final Estimated Distribution Asset Ratio for the Spin-off\nThe final estimated value of the distribution asset ratio for this spin-off has been restated as 0.085. This is unchanged from the previously published estimate and is important as the coefficient used to calculate the tax acquisition cost for the in-kind dividend. The final confirmed value will be notified to shareholders as of September 30, 2026, with the notification scheduled to be mailed in early November 2026.\n\n### In-kind Dividend Tax Treatment and Future Notices\nThe distribution asset ratio is the coefficient used to calculate the tax acquisition cost for the in-kind dividend, and at this time the final confirmed value will be treated based on this figure. The final confirmed value notification will be mailed to shareholders, and details of Kurasas Chemical Co., Ltd.'s partial spin-off are available on the official website.","jir_financial_highlights":"Distribution asset ratio (final estimated value): 0.085 (No change from the previously announced value)","jir_category":"","jir_hashtags":"#ResonacHoldings, #SpinOff, #DistributionAssetRatio","jir_key_figures":"Distribution asset ratio (final estimated value): 0.085\nPublication date: 2026-09-28 (this document)\nRecord date \/ Notification timing: Record date 2026-09-30, Notification early November 2026","jir_meta_title":"Resonac Holdings Corporation Announces Final Estimated Distribution Asset Ratio of 0.085\uff5cSeptember 2026","jir_meta_description":"Resonac Holdings Corporation announced the final estimated distribution asset ratio of 0.085 for the partial spin-off of Kurasas Chemical. The final confirmed value will be notified to shareholders in early November 2026.","jir_og_title":"Announced Final Estimated Distribution Asset Ratio of 0.085\uff5cResonac Holdings Corporation","jir_og_description":"The final estimated distribution asset ratio for the partial spin-off of Kurasas Chemical has been announced as 0.085. Notification of the final confirmed value is scheduled for early November.","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":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-123667","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n