{"id":15213,"date":"2026-01-07T21:47:47","date_gmt":"2026-01-07T12:47:47","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8595-20260107-01_wp_financial_summary-2\/"},"modified":"2026-01-07T21:47:47","modified_gmt":"2026-01-07T12:47:47","slug":"8595-20260107-01_wp_financial_summary-2","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8595\/ir\/8595-20260107-01_wp_financial_summary-2\/","title":{"rendered":"Notice Regarding Transition to Non-Consolidated Financial Statements"},"content":{"rendered":"<p>Transition from consolidated to non-consolidated financial statements starting Q3 of the fiscal year ending March 2026. Dividend forecast remains unchanged at \u00a5133 per year. Earnings guidance will be undisclosed while continuing timely financial reporting.<\/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,"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":"8595","jir_company_name":"JAFCO Group Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-01-07","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/8595-20260107-01.pdf","jir_short_summary":"Transition from consolidated to non-consolidated financial statements starting Q3 of the fiscal year ending March 2026. Dividend forecast remains unchanged at \u00a5133 per year. Earnings guidance will be undisclosed while continuing timely financial reporting.","jir_summary":"### Regarding the Transition from Consolidated to Non-Consolidated Financial Statements\nThe Company will transition from consolidated financial statements to non-consolidated (individual) financial statements starting from Q3 of the fiscal year ending March 2026. This is due to the completion of the transfer of all shares of consolidated subsidiaries JAFCO Investment (Asia Pacific) Ltd (JIAP) and JAFCO America Ventures Inc. (Icon), effectively eliminating consolidated subsidiaries. The remaining consolidated subsidiary, JAFCO Consulting Co., Ltd. (JCC), is small in scale and immaterial, leading to its exclusion from the consolidation scope.\n\n### Regarding Dividend Forecast and Earnings Guidance\nThe dividend forecast remains unchanged at an annual minimum of \u00a5133, calculated based on the standalone shareholders\u2019 equity at the prior fiscal year-end of \u00a5132.18. The fiscal year-end dividend is based on either a DOE of 6% or 50% of net income, whichever is greater, minus the interim dividend of \u00a566.50. Earnings guidance will not be disclosed post-transition to non-consolidated financial statements due to significant revenue volatility making reasonable forecasting difficult. The Company will continue to promptly disclose quarterly and semi-annual\/full-year financial results.\n\n### Regarding Changes in Accounting Treatment\nAccounting treatment for fund investment interests managed by the transferred subsidiaries will change. Fund investment interests of JIAP will be accounted for by the net method as investment securities from the beginning of Q3 of the fiscal year ending March 2026, and those of Icon will be accounted for similarly starting from the end of Q3, with gains and losses recorded as non-operating income and expenses.","jir_financial_highlights":"Annual Dividend Amount: \u00a5133 (No change in dividend forecast)\nTotal Special Gains and Losses to be Recorded before Income Taxes Adjustment: Approximately \u00a52.6 billion (Unknown)\nDOE (Dividend on Equity Indicator): 6% (Unknown)","jir_category":"","jir_hashtags":"#JAFCOGroupCoLtd, #financial_summary, #TransitionToNonConsolidatedFinancials","jir_key_figures":"Annual Dividend Amount: \u00a5133 (No change in dividend forecast)\nTotal Special Gains and Losses to be Recorded before Income Taxes Adjustment: Approximately \u00a52.6 billion\nDOE (Dividend on Equity Indicator): 6%","jir_meta_title":"JAFCO Group Transitions to Non-Consolidated Financial Statements from Q3 FY2026 and Maintains Dividend at \u00a5133","jir_meta_description":"JAFCO Group Co., Ltd. will transition from consolidated to non-consolidated financial statements starting Q3 of the fiscal year ending March 2026. The dividend forecast remains at \u00a5133 annually. Earnings guidance will be undisclosed while maintaining prompt financial disclosures.","jir_og_title":"JAFCO Group Transitions to Non-Consolidated Financial Statements and Maintains Dividend at \u00a5133","jir_og_description":"Transition from consolidated to non-consolidated financial statements starting Q3 FY2026. Dividend forecast remains unchanged at \u00a5133 annually. Earnings guidance will be undisclosed.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9374,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-15213","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 Transition to Non-Consolidated Financial Statements - 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-8595\/ir\/8595-20260107-01_wp_financial_summary-2\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-8595\/ir\/8595-20260107-01_wp_financial_summary-2\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-8595\/ir\/8595-20260107-01_wp_financial_summary-2\/\",\"name\":\"Notice Regarding Transition to Non-Consolidated Financial Statements - 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