{"id":126478,"date":"2026-10-02T18:54:30","date_gmt":"2026-10-02T09:54:30","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4043-20261001-01_wp_financial_summary\/"},"modified":"2026-10-02T18:54:30","modified_gmt":"2026-10-02T09:54:30","slug":"4043-20261001-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4043\/ir\/4043-20261001-01_wp_financial_summary\/","title":{"rendered":"Notice Regarding Recognition of Extraordinary Gains and Extraordinary Losses"},"content":{"rendered":"<p>Following completion of the absorption-type split and full ownership conversion, Tokuyama Corporation expects to record extraordinary gains of approximately 30.5 billion yen and extraordinary losses of approximately 12.0 billion yen in the consolidated accounting period for Q3 of the fiscal year ending March 2027, based on transfer consideration of 37.0 hundred million yen. The impact on future earnings guidance is under review.<\/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":"4043","jir_company_name":"Tokuyama Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-01","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/4043-20261001-01.pdf","jir_short_summary":"Following completion of the absorption-type split and full ownership conversion, Tokuyama Corporation expects to record extraordinary gains of approximately 30.5 billion yen and extraordinary losses of approximately 12.0 billion yen in the consolidated accounting period for Q3 of the fiscal year ending March 2027, based on transfer consideration of 37.0 hundred million yen. The impact on future earnings guidance is under review.","jir_summary":"### Facts and Completion\nToday, the absorption-type split related to the transfer of the domestic sales business for cement and solidification agents and certain consolidated subsidiary shares took effect, and the succession to Tokuyama Cement Co., Ltd. and the transfer of its shares have been completed. The subsidiary undergoing the change is Tokuyama Cement Co., Ltd.; going forward its shareholding will be transferred to Taiheiyo Cement Corporation, resulting in zero shares held (the company name is scheduled to be changed later to Tokuyama Taiheiyo Co., Ltd.).\n\n### Financial Impact and Outlook\nBased on transfer consideration of 37.0 hundred million yen and taking into account consolidated carrying values and related costs, Tokuyama Corporation expects to record extraordinary gains of approximately 30.5 hundred million yen and extraordinary losses of approximately 12.0 hundred million yen in Q3 of the fiscal year ending March 2027. These amounts may change due to future settlement procedures. The impact on earnings guidance is currently being reviewed, and if revisions are necessary they will be promptly announced separately.","jir_financial_highlights":"Transfer consideration: 37.0 hundred million yen (Unknown)\nExtraordinary gains: approx. 30.5 hundred million yen (Unknown)\nExtraordinary losses: approx. 12.0 hundred million yen (Unknown)\nApplicable period: Consolidated accounting period for Q3 of the fiscal year ending March 2027 (Unknown)","jir_category":"","jir_hashtags":"#Tokuyama, #ExtraordinaryGains, #ExtraordinaryLosses, #AbsorptionTypeSplit","jir_key_figures":"Transfer consideration: 37.0 hundred million yen\nExtraordinary gains: approx. 30.5 hundred million yen\nExtraordinary losses: approx. 12.0 hundred million yen","jir_meta_title":"Tokuyama Corporation: Notice of Extraordinary Gains and Extraordinary Losses\uff5cOctober 2026","jir_meta_description":"Due to full ownership conversion following succession of part of the cement and solidification agent business, Tokuyama Corporation expects to record approximately 30.5 hundred million yen in extraordinary gains and approximately 12.0 hundred million yen in extraordinary losses in Q3 of the fiscal year ending March 2027. The impact on future earnings is under review.","jir_og_title":"Tokuyama Corporation Notice of Extraordinary Gains and Extraordinary Losses","jir_og_description":"Transfer of Tokuyama Cement shares through an absorption-type split. Expected to record approx. 30.5 hundred million yen in extraordinary gains and approx. 12.0 hundred million yen in extraordinary losses; impact on future earnings is under review.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8192,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-126478","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 Recognition of Extraordinary Gains and Extraordinary Losses - 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-4043\/ir\/4043-20261001-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4043\/ir\/4043-20261001-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4043\/ir\/4043-20261001-01_wp_financial_summary\/\",\"name\":\"Notice Regarding Recognition of Extraordinary Gains and Extraordinary Losses - 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