The transfer of equity in a specified subsidiary has been completed and the subsidiary is expected to be excluded from the consolidated scope. Accordingly, a gain on sale of equity-method investment of approx. 410 million yen is expected to be recorded as extraordinary income. 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Accordingly, a gain on sale of equity-method investment of approx. 410 million yen is expected to be recorded as extraordinary income. See the forthcoming earnings revision notice for future impacts.","jir_summary":"### Overview of the Announcement\nThis announcement reports that the transfer of equity in our consolidated subsidiary, Diente Coatings (Zhejiang) Co., Ltd., has been completed and that the accounting treatment to exclude the subsidiary from the consolidated scope as of the interim period of the fiscal year ending March 2027 has been confirmed. In connection with this, due to the reversal of foreign currency translation adjustments and other factors, a gain on sale of equity-method investment of approximately 410 million yen is expected to be recorded as extraordinary income. Refer to the separately announced earnings guidance revision for future impacts.\n\n### Future Impact and Timing\nThe impact of this matter on the consolidated results for the fiscal year ending March 2027 is described in the currently published earnings guidance revision notice. The transfer procedures and exclusion accounting are expected to be implemented around the interim period of the fiscal year ending March 2027.","jir_financial_highlights":"Gain on sale of equity-method investment: approx. 410 million yen (Expected to be recorded as extraordinary income)\nTiming of exclusion from consolidated scope: End of interim consolidated accounting period for the fiscal year ending March 2027 (Planned exclusion)","jir_category":"","jir_hashtags":"#DaiNipponToryo, #DisclosureUpdate, #ExtraordinaryIncome","jir_key_figures":"Gain on sale of equity-method investment: approx. 410 million yen\nTiming of exclusion from consolidated scope: End of interim consolidated accounting period for the fiscal year ending March 2027","jir_meta_title":"Dai Nippon Toryo Company, Limited - Notice of Completion of Transfer of Consolidated Subsidiary Equity and Recognition of Extraordinary Income\uff5cOctober 2026","jir_meta_description":"Dai Nippon Toryo Company, Limited announces completion of the transfer of equity in a consolidated subsidiary. Approximately 410 million yen in gain on sale of equity-method investment is expected to be recorded as extraordinary income. See the earnings guidance revision for future impact.","jir_og_title":"Notice of Completion of Transfer of Equity in Consolidated Subsidiary and Recognition of Extraordinary Income \u2014 Dai Nippon Toryo Company, Limited","jir_og_description":"Dai Nippon Toryo Company, Limited announces the completion of the equity transfer and recognition of extraordinary income. Refer to the earnings guidance revision for timing of exclusion from consolidation and future outlook.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":56893,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-134522","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n