Recorded 123 million yen as gain on sale of fixed assets as extraordinary income for the interim period, and recorded 105 million yen as business restructuring expenses as extraordinary loss for the same period. 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These items may affect consolidated results for the fiscal year ending March 2027 and have been reflected in the related Financial Summary and full-year forecast revisions.","jir_summary":"### Overview\nFine Sinter Co., Ltd. recorded a gain on sale of fixed assets of 123 million yen as extraordinary income in the interim consolidated accounting period from April 1, 2026 to September 30, 2026, due to the transfer of part of the land owned by its Thailand subsidiary. During the same period, as part of business restructuring, the Company recorded 105 million yen as an extraordinary loss related to post-employment benefit costs incurred in preparation for the suspension of operations at American Fine Sinter Co., Ltd. The effects of these items have been reflected in the second quarter Financial Summary for the fiscal year ending March 2027 and in the revision notice to the full-year earnings forecast.\n\n### Future Impact and Disclosure Measures\nThe extraordinary income and extraordinary loss are expected to impact consolidated results for the fiscal year ending March 2027 and have been reflected in the related Financial Summary and full-year forecast revision notices. Exchange rate information is presented as of the publication date. Further disclosures may be required as future operating trends develop.","jir_financial_highlights":"Gain on sale of fixed assets: 123 million yen (Unknown)\nBusiness restructuring expenses (post-employment benefit related): 105 million yen (Unknown)","jir_category":"","jir_hashtags":"#FineSinter, #ExtraordinaryIncome, #ExtraordinaryLoss","jir_key_figures":"Extraordinary income: Gain on sale of fixed assets 123 million yen\nExtraordinary loss: Post-employment benefit related 105 million yen\nPeriod: April 1, 2026\u301cSeptember 30, 2026","jir_meta_title":"Fine Sinter Co., Ltd. \u2014 Notice of Recording Extraordinary Income and Extraordinary Loss","jir_meta_description":"Fine Sinter Co., Ltd. recorded 123 million yen as gain on sale of fixed assets (extraordinary income) and 105 million yen as business restructuring expenses (extraordinary loss) in the 2026 interim period. These items affect the full-year forecast revisions.","jir_og_title":"Notice of Recording Extraordinary Income and Extraordinary Loss by Fine Sinter Co., Ltd.","jir_og_description":"Recorded 123 million yen as gain on sale of fixed assets and 105 million yen as business restructuring expenses in the interim period. Impacts fiscal year ending March 2027 forecasts.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59289,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-135689","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n