In the consolidated financial results for Q3 of the fiscal year ending March 2026, a foreign exchange forward valuation gain of 4,688 million yen will be recorded as non-operating income. There is no revision to the earnings guidance.<\/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":"1833","jir_company_name":"Okumura Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-01-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/01\/1833-20260114-01.pdf","jir_short_summary":"In the consolidated financial results for Q3 of the fiscal year ending March 2026, a foreign exchange forward valuation gain of 4,688 million yen will be recorded as non-operating income. There is no revision to the earnings guidance.","jir_summary":"### Regarding the Recording of Non-Operating Income (Foreign Exchange Forward Valuation Gain)\nIn the consolidated financial results for Q3 of the fiscal year ending March 2026, a fair value gain of 4,688 million yen on the unsettled balance of foreign exchange forwards is expected to be recognized as non-operating income. This gain arises from the fair value evaluation of a long-term foreign exchange forward contract entered into by a consolidated subsidiary, Ishikari Bioenergy LLC. Following the suspension of hedge accounting application due to the power generation facility explosion accident in July 2024, this valuation gain is directly recognized in the profit and loss statement.\n\n### Impact on Earnings and Dividends\nSince the foreign exchange forward valuation gain is heavily influenced by exchange rate fluctuations, it was not incorporated into the consolidated earnings forecast for the fiscal year ending March 2026 announced at the financial results on November 13, 2025. There is no revision to the earnings forecast due to this recording. Furthermore, this valuation gain is excluded from the dividend payout ratio calculation, and the shareholder return policy under the current medium-term management plan (consolidated payout ratio of 70% or more, minimum return on equity dividend ratio of 2.0%) will be maintained.","jir_financial_highlights":"Non-Operating Income (Foreign Exchange Forward Valuation Gain): 4,688 million yen (Expected to be recorded in Q3 of the fiscal year ending March 2026 (1,315 million yen in the same period last year))","jir_category":"","jir_hashtags":"#OkumuraCorporation, #financial_summary, #ForeignExchangeForwardValuationGain, #JapaneseStocks","jir_key_figures":"Foreign Exchange Forward Valuation Gain: 4,688 million yen (expected in Q3 FY2026)\nForeign Exchange Forward Valuation Gain in Q3 FY2025: 1,315 million yen\nConsolidated Dividend Payout Ratio Target: 70% or higher (during the medium-term management plan period)","jir_meta_title":"Okumura Corporation Records Foreign Exchange Forward Valuation Gain of 4,688 Million Yen in Q3 FY2026","jir_meta_description":"Okumura Corporation plans to record a foreign exchange forward valuation gain of 4,688 million yen as non-operating income in the consolidated financial results for Q3 FY2026. No revisions to earnings forecasts; dividend policy remains unchanged.","jir_og_title":"Okumura Corporation Records 4,688 Million Yen Foreign Exchange Forward Valuation Gain in Q3","jir_og_description":"In the consolidated financial results for Q3 FY2026, a foreign exchange forward valuation gain of 4,688 million yen is expected to be recorded as non-operating income. There is no revision to the earnings forecast.","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":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-19184","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n