Disclosed recognition of a valuation loss on foreign exchange forwards in the interim financial results. The consolidated recognition of valuation gains\/losses resulting from suspension of hedge accounting for Ishikari Bioenergy may have an impact, and note that this is not factored into the consolidated earnings forecast for the fiscal year ending March 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":"1833","jir_company_name":"Okumura Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-11-11","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/1833-20261111-03.pdf","jir_short_summary":"Disclosed recognition of a valuation loss on foreign exchange forwards in the interim financial results. The consolidated recognition of valuation gains\/losses resulting from suspension of hedge accounting for Ishikari Bioenergy may have an impact, and note that this is not factored into the consolidated earnings forecast for the fiscal year ending March 2027.","jir_summary":"### Key Points\nFollowing the suspension of hedge accounting for foreign exchange forwards of Ishikari Bioenergy LLC, the fair value gains\/losses on unsettled foreign exchange forward positions at the fiscal year-end are being recognized in consolidated statements of profit or loss as non-operating expenses or non-operating income. While the consolidated earnings forecast was revised in the Q2 financial summary for the fiscal year ending March 2027, the impact of these gains\/losses has not been incorporated into the company's net income for the current fiscal year.\n\n### Impact on Shareholder Returns and Outlook\nUnder the medium-term management plan's shareholder return policy, valuation gains\/losses on foreign exchange forwards are excluded from payout ratio calculations. Future financial condition may be affected by currency movements, leaving uncertainty in earnings outlook.","jir_financial_highlights":"Valuation gains\/losses on foreign exchange forwards: 941 million yen (Recognized in the Q2 financial results for the fiscal year ending March 2027)\nFair value gains\/losses at fiscal year-end: 6,918 million yen (fiscal year-end) (No comparison to prior year-end stated)\nHedge accounting application: Suspended (From Q2 of the fiscal year ending March 2025 onward)","jir_category":"","jir_hashtags":"#OkumuraCorporationIR","jir_key_figures":"Valuation gains\/losses on foreign exchange forwards: 941 million yen\nFair value gains\/losses (fiscal year-end): 6,918 million yen\nTiming of hedge accounting suspension: From Q2 of the fiscal year ending March 2025 onward","jir_meta_title":"Okumura Corporation: Notice of Recognition of Valuation Loss on Foreign Exchange Forwards | Q2 FY2027","jir_meta_description":"Okumura Corporation recognized a valuation loss on foreign exchange forwards in its Q2 FY2027 results. The disclosure explains the impact of suspended hedge accounting and the resulting uncertainty in future earnings outlook. No effect on dividend policy.","jir_og_title":"Okumura Corporation: Notice of Recognition of Valuation Loss on Foreign Exchange Forwards","jir_og_description":"Disclosure of recognition of valuation loss on foreign exchange forwards and the impact of suspended hedge accounting. No effect on shareholder return policy under the medium-term plan.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8840,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-149726","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n