{"id":127967,"date":"2026-10-07T11:03:32","date_gmt":"2026-10-07T02:03:32","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8254-20261007-01_wp_dividend\/"},"modified":"2026-10-07T11:03:32","modified_gmt":"2026-10-07T02:03:32","slug":"8254-20261007-01_wp_dividend","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8254\/ir\/8254-20261007-01_wp_dividend\/","title":{"rendered":"Notice of Recognition of Extraordinary Income (Dividend Income, etc.)"},"content":{"rendered":"<p>A distribution from the liquidation of a non-consolidated subsidiary will be recorded as extraordinary income. Dividend income received is 44,736 thousand yen (of which 39,936 thousand yen is deemed dividend equivalent). Liquidation completion date is September 9, 2026. Due to discussions on period attribution, disclosed today; scheduled to be recorded as extraordinary income in the first quarter of the fiscal year ending August 2027.<\/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":"8254","jir_company_name":"Saikaya Department Store Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-07","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/8254-20261007-01.pdf","jir_short_summary":"A distribution from the liquidation of a non-consolidated subsidiary will be recorded as extraordinary income. Dividend income received is 44,736 thousand yen (of which 39,936 thousand yen is deemed dividend equivalent). Liquidation completion date is September 9, 2026. Due to discussions on period attribution, disclosed today; scheduled to be recorded as extraordinary income in the first quarter of the fiscal year ending August 2027.","jir_summary":"### Key Points\nA distribution from the liquidation of a non-consolidated subsidiary will be recorded as extraordinary income. Dividend income received is 44,736 thousand yen, of which 39,936 thousand yen is deemed dividend equivalent. The liquidation completion date is September 9, 2026, and it is scheduled to be recorded as extraordinary income in the first quarter of the fiscal year ending August 2027.\n\n### Impact on Shareholders and Outlook\nThis item will only be recorded as extraordinary income and does not directly affect ordinary operating cash flows. The disclosure is a supplement due to delayed discussions on period attribution. It may be a one-time positive factor for net income for the current period, but there is no information at this time that it will directly affect future dividend policy or shareholder returns.","jir_financial_highlights":"Dividend income received: 44,736 thousand yen (Of which, deemed dividend equivalent: 39,936 thousand yen)\nDate of liquidation completion: 2026-09-09 (Recognition date)\nPeriod attribution: Unknown (Unknown)","jir_category":"","jir_hashtags":"#NotRelatedToShareBuybacks, #ExtraordinaryIncome, #DisclosureUpdate","jir_key_figures":"Dividend income received: 44,736 thousand yen (of which, deemed dividend equivalent: 39,936 thousand yen)\nLiquidation completion date: 2026-09-09\nRecognition of extraordinary income: To be recorded in the first quarter of the fiscal year ending August 2027","jir_meta_title":"Saikaya Department Store Co.,Ltd. \u2014 Notice of Recognition of Extraordinary Income\uff5cOctober 7, 2026","jir_meta_description":"A distribution from the liquidation of a non-consolidated subsidiary of Fujisawa Civic Hall Service Center Co., Ltd. will be recorded as extraordinary income. Dividend income received is 44,736 thousand yen; deemed dividend equivalent is 39,936 thousand yen. Scheduled to be recorded in the first quarter of the fiscal year ending August 2027.","jir_og_title":"Saikaya Department Store Co.,Ltd. \u2014 Notice of Recognition of Extraordinary Income","jir_og_description":"A distribution from the liquidation of a non-consolidated subsidiary will be recorded as extraordinary income. Dividend income received is 44,736 thousand yen, of which 39,936 thousand yen is deemed dividend equivalent. The recognition is scheduled for the first quarter of the fiscal year ending August 2027.","jir_og_image_url":"\/assets\/og\/company-dividend.jpg","jir_chart_data_collection":"[]","ir_related_company":61179,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"dividend","footnotes":""},"sector":[],"importance":[],"class_list":["post-127967","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 of Recognition of Extraordinary Income (Dividend Income, etc.) - 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-8254\/ir\/8254-20261007-01_wp_dividend\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-8254\/ir\/8254-20261007-01_wp_dividend\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-8254\/ir\/8254-20261007-01_wp_dividend\/\",\"name\":\"Notice of Recognition of Extraordinary Income (Dividend Income, etc.) - 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