{"id":138894,"date":"2026-10-30T19:49:28","date_gmt":"2026-10-30T10:49:28","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4539-20261030-02_wp_financial_summary\/"},"modified":"2026-10-30T19:49:28","modified_gmt":"2026-10-30T10:49:28","slug":"4539-20261030-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4539\/ir\/4539-20261030-02_wp_financial_summary\/","title":{"rendered":"Notice Regarding Recognition of Income for Adjustment of Corporate Taxes"},"content":{"rendered":"<p>Recorded 137 million yen of income for adjustment of corporate taxes in the interim consolidated accounting period for the fiscal year ending March 2027. Full-year recognition is expected to be 218 million yen. Announced in the interim financial summary.<\/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":"4539","jir_company_name":"Nippon Chemiphar Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/4539-20261030-02.pdf","jir_short_summary":"Recorded 137 million yen of income for adjustment of corporate taxes in the interim consolidated accounting period for the fiscal year ending March 2027. Full-year recognition is expected to be 218 million yen. Announced in the interim financial summary.","jir_summary":"### Key Points on Impact to Results\nNippon Chemiphar Co., Ltd. recognized 137 million yen of income for adjustment of corporate taxes in the interim consolidated accounting period for the second quarter of the fiscal year ending March 2027. This is expected to have a positive contribution to results for the period, and the full-year recognition is expected to be 218 million yen. The above is disclosed in today\u2019s Interim Financial Summary for the fiscal year ending March 2027 [Japanese GAAP] (consolidated).\n\n### Future Disclosures and Notes\nThe recognition of income for adjustment of corporate taxes is based on estimates of future taxable income and assessments of recoverability of deferred tax assets. The impact on results is presented in the financial summary, and additional figures or supplementary information may be disclosed in accordance with forthcoming formal financial statements.","jir_financial_highlights":"Income for Adjustment of Corporate Taxes: 137 million yen (Recognized based on assessment of continued recoverability)\nIncome for Adjustment of Corporate Taxes: 218 million yen (Expected to be recognized for the fiscal year ending March 2027 interim consolidated accounting period)","jir_category":"","jir_hashtags":"#NipponChemipharAnalysis, #EarningsPresentation, #IncomeForAdjustmentOfCorporateTaxes","jir_key_figures":"Income for Adjustment of Corporate Taxes: 137 million yen\nIncome for Adjustment of Corporate Taxes: 218 million yen\nPeriod: April 1, 2026\u301cSeptember 30, 2026 (Interim consolidated accounting period)","jir_meta_title":"Nippon Chemiphar: Notice of Recognition of Income for Adjustment of Corporate Taxes\uff5cOctober 2026","jir_meta_description":"Nippon Chemiphar recorded 137 million yen of income for adjustment of corporate taxes in the interim consolidated period for FY ending March 2027, with full-year recognition expected at 218 million yen. Impact disclosed in the financial summary.","jir_og_title":"Nippon Chemiphar: Notice of Recognition of Income for Adjustment of Corporate Taxes\uff5cOctober 2026","jir_og_description":"Nippon Chemiphar recorded income for adjustment of corporate taxes in the interim period and disclosed the expected full-year amount. Impact on results is disclosed based on the financial summary.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59491,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-138894","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 Income for Adjustment of Corporate Taxes - 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-4539\/ir\/4539-20261030-02_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-4539\/ir\/4539-20261030-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4539\/ir\/4539-20261030-02_wp_financial_summary\/\",\"name\":\"Notice Regarding Recognition of Income for Adjustment of Corporate Taxes - 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