In the third quarter of the fiscal year ending March 2027, extraordinary income of 434,163 thousand yen will be recorded as insurance proceeds received to compensate for damage from a fire at the Chiba plant. 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Other impacts remain uncertain; any effects on full-year earnings guidance will be disclosed with the second quarter financial results.","jir_summary":"### Recording of Extraordinary Income and Details\nAs compensation under the insurance contract for the fire at the Chiba plant (Yoshioka, Narita City, Chiba Prefecture), profit insurance proceeds that compensate for routine costs and a portion of operating income corresponding to the assumed lost production from the time of damage until completion of restoration are planned to be recorded as extraordinary income in the amount of 434,163 thousand yen. Insurance proceeds covering replacement costs and repair expenses are still under negotiation and will be disclosed separately once confirmed.\n\n### Impact on Earnings and Future Disclosures\nThe aforementioned extraordinary income is expected to be a factor in higher full-year earnings; however, other profit and loss factors are currently under review. The impact on the full-year earnings forecast will be disclosed together with the second quarter financial results announced on November 13, 2026.","jir_financial_highlights":"Extraordinary Income (Insurance Proceeds Received): 434,163 thousand yen (Confirmed)\nTiming of Impact: Third quarter results for fiscal year ending March 2027 (Planned to be recorded)","jir_category":"","jir_hashtags":"#NotAShareBuybackButRecordingExtraordinaryIncome, #NoticeRegardingRecordingOfExtraordinaryIncome","jir_key_figures":"Extraordinary Income (Insurance Proceeds Received): 434,163 thousand yen\nAnnouncement Date: 2026-10-20\nAffected Period: Third quarter results for fiscal year ending March 2027","jir_meta_title":"Delsole Corporation \u2014 Notice Regarding Recording of Extraordinary Income | October 2026","jir_meta_description":"Delsole Corporation plans to record 434,163 thousand yen as extraordinary income for insurance proceeds related to a fire at its Chiba plant. Any impact on full-year earnings will be disclosed with the second quarter results.","jir_og_title":"Delsole Corporation \u2014 Notice Regarding Recording of Extraordinary Income","jir_og_description":"Notice regarding the recording of insurance proceeds related to the fire at the Chiba plant. Any impact on full-year earnings will be disclosed with the second quarter financial results.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60367,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-132741","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n