Extraordinary income of 1.9 billion yen from gain on sale of investment securities and 3.5 billion yen from return of retirement benefit trust assets expected to be recorded in the third quarter of the fiscal year ending March 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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":"3863","jir_company_name":"Nippon Paper Industries Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-01-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/3863-20260114-01.pdf","jir_short_summary":"Extraordinary income of 1.9 billion yen from gain on sale of investment securities and 3.5 billion yen from return of retirement benefit trust assets expected to be recorded in the third quarter of the fiscal year ending March 2026.","jir_summary":"### Details on Recording Extraordinary Income\nNippon Paper Industries Co., Ltd. announced that it will record extraordinary income from gain on sale of investment securities and return of retirement benefit trust assets in its consolidated financial results for the third quarter of the fiscal year ending March 2026. The gain on sale of investment securities arises from the reduction targets for policy holdings, whereby between June 2 and December 30, 2025, the company sold 36 listed and unlisted securities, realizing a total gain of 3.5 billion yen, of which 1.9 billion yen is scheduled to be recorded in the third quarter. Regarding the return of retirement benefit trust assets, because the retirement benefit trust assets exceeded the retirement benefit obligations, 5.0 billion yen was returned on December 26, 2025, with 3.5 billion yen scheduled to be recorded as extraordinary income in the third quarter.\n\n### Future Outlook\nThere is no change to the consolidated earnings guidance announced on November 6, 2025, and at this time, no revision is planned due to recording the extraordinary income. If a revision to the earnings guidance becomes necessary, the company will promptly disclose it.","jir_financial_highlights":"Gain on Sale of Investment Securities: 3.5 billion yen (of which 1.9 billion yen is scheduled to be recorded in the third quarter of the fiscal year ending March 2026) (Unknown)\nReturn of Retirement Benefit Trust Assets: 3.5 billion yen (scheduled to be recorded in the third quarter of the fiscal year ending March 2026) (Unknown)\nReturn Amount of Retirement Benefit Trust: 5.0 billion yen (Unknown)","jir_category":"","jir_hashtags":"#NipponPaperIndustries, #financial_summary, #extraordinary_income","jir_key_figures":"Gain on Sale of Investment Securities: 3.5 billion yen (of which 1.9 billion yen is scheduled to be recorded in the third quarter of the fiscal year ending March 2026)\nReturn of Retirement Benefit Trust Assets: 3.5 billion yen (scheduled to be recorded in the third quarter of the fiscal year ending March 2026)\nReturn Amount of Retirement Benefit Trust: 5.0 billion yen (returned on 2025-12-26)","jir_meta_title":"Nippon Paper to Record 5.4 Billion Yen Extraordinary Income in Q3 Fiscal 2026","jir_meta_description":"Nippon Paper Industries Co., Ltd. announced the recording of extraordinary income amounting to 1.9 billion yen from gain on sale of investment securities and 3.5 billion yen from return of retirement benefit trust assets in Q3 of fiscal year ending March 2026. Earnings guidance remains unchanged.","jir_og_title":"Nippon Paper Announces Recording of Extraordinary Income (5.4 Billion Yen)","jir_og_description":"Extraordinary income from gain on sale of investment securities and return of retirement benefit trust assets scheduled for recording in Q3 fiscal 2026. No changes to earnings guidance.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9368,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-18868","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n