In the fiscal year ending December 2025, Kuraray recorded an impairment loss of 25.6 billion yen in consolidated financial statements and recognized a valuation loss on affiliated company shares of 22.6 billion yen and an allowance for doubtful accounts of 13.1 billion yen for loans to affiliated companies in separate financial statements. Net income decreased by 67.5% compared to the previous forecast, amounting to 7,468 million 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/3405-20260210-02.pdf","jir_short_summary":"In the fiscal year ending December 2025, Kuraray recorded an impairment loss of 25.6 billion yen in consolidated financial statements and recognized a valuation loss on affiliated company shares of 22.6 billion yen and an allowance for doubtful accounts of 13.1 billion yen for loans to affiliated companies in separate financial statements. Net income decreased by 67.5% compared to the previous forecast, amounting to 7,468 million yen.","jir_summary":"### Overview of Performance\nIn the consolidated financial statements for the fiscal year ending December 2025, a special loss of 25.6 billion yen was recorded as an impairment loss, comprising 15 billion yen related to assets in the isoprene chemicals segment and 10.6 billion yen related to styrenic thermoplastic elastomer assets in the elastomer business. In the separate financial statements, a valuation loss on affiliated company shares of 22.6 billion yen and an allowance for doubtful accounts of 13.1 billion yen for loans to affiliated companies were recognized; however, these items are eliminated in consolidation and therefore do not affect consolidated profit or loss. Net sales were almost in line with the previous forecast, while operating income and ordinary income saw slight declines. Net income attributable to owners of the parent significantly decreased due to the impairment loss.\n\n### Impact on Shareholders and Dividend Outlook\nNet income attributable to owners of the parent for the fiscal year ending December 2025 was 7,468 million yen, a 67.5% decrease from the prior forecast of 23,000 million yen. Meanwhile, the year-end dividend forecast remains unchanged at 27 yen per share, as announced on August 8, 2025. The impairment loss is a special loss, and careful attention to future business trends and asset reviews is necessary.","jir_financial_highlights":"Net Sales: 808,447 million yen (Compared to previous forecast \u25b30.2%)\nOperating Income: 58,882 million yen (Compared to previous forecast \u25b31.9%)\nOrdinary Income: 51,515 million yen (Compared to previous forecast \u25b32.8%)\nNet Income Attributable to Owners of Parent: 7,468 million yen (Compared to previous forecast \u25b367.5%)\nImpairment Loss (Consolidated Financial Statements): 25.6 billion yen (Unknown)\nValuation Loss on Affiliated Company Shares (Separate Financial Statements): 22.6 billion yen (Unknown)\nAllowance for Doubtful Accounts on Loans to Affiliated Companies (Separate Financial Statements): 13.1 billion yen (Unknown)","jir_category":"","jir_hashtags":"#Kuraray, #financial_summary, #JapaneseStocks","jir_key_figures":"Impairment Loss Amount (Consolidated Financial Statements): 25.6 billion yen\nValuation Loss on Affiliated Company Shares (Separate Financial Statements): 22.6 billion yen\nNet Income Attributable to Owners of Parent: 7,468 million yen (67.5% decrease compared to previous forecast)","jir_meta_title":"Kuraray Records 25.6 Billion Yen Impairment Loss in Fiscal Year Ending December 2025, Net Income Down 67.5%","jir_meta_description":"Kuraray recorded a 25.6 billion yen impairment loss in consolidated financial statements for the fiscal year ending December 2025. Net income was 7,468 million yen, a 67.5% decrease compared to the previous forecast. Dividend forecast remains unchanged.","jir_og_title":"Kuraray Announces Impairment Loss and Net Income Decline in Fiscal Year Ending December 2025","jir_og_description":"Kuraray posted a 25.6 billion yen impairment loss in the fiscal year ending December 2025 and reported net income significantly below the previous forecast. 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