{"id":28847,"date":"2026-02-13T12:56:07","date_gmt":"2026-02-13T03:56:07","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/6592-20260213-05_wp_capital_policy\/"},"modified":"2026-02-13T12:56:07","modified_gmt":"2026-02-13T03:56:07","slug":"6592-20260213-05_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-6592\/ir\/6592-20260213-05_wp_capital_policy\/","title":{"rendered":"Notice Regarding Reversal of Special Reserve"},"content":{"rendered":"<p>A proposal to fully reverse the special reserve of 170,119,902,379 yen and transfer the amount to retained earnings is planned to be submitted at the general shareholders\u2019 meeting scheduled for March 27, 2026.<\/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 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-02-13","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/6592-20260213-05.pdf","jir_short_summary":"A proposal to fully reverse the special reserve of 170,119,902,379 yen and transfer the amount to retained earnings is planned to be submitted at the general shareholders\u2019 meeting scheduled for March 27, 2026.","jir_summary":"### Overview of Capital Policy\nAt the board meeting held on February 13, 2026, Mabuchi Motor Co., Ltd. resolved a proposal to fully reverse the special reserve of 170,119,902,379 yen and transfer the same amount to retained earnings. This transaction aims to cover deficits in retained earnings and to enable shareholder returns and flexible capital policies in response to future changes in the business environment.\n\n### Impact on Shareholders and Future Plan\nThis matter is merely a reclassification within net assets accounts, with no change in the total net assets, and it does not affect profit or loss. The effective date is March 27, 2026, conditional upon approval at the 85th Annual General Shareholders\u2019 Meeting scheduled on the same day. Investors can expect improved transparency of capital structure and enhanced flexibility in future capital policy.","jir_financial_highlights":"Amount of Special Reserve Reversed: 170,119,902,379 yen (Fully reversed)\nIncrease in Retained Earnings: 170,119,902,379 yen (Increase)\nEffective Date: March 27, 2026 (Unknown)","jir_category":"","jir_hashtags":"#MabuchiMotor, #CapitalPolicy, #JapaneseStocks","jir_key_figures":"Amount of Special Reserve Reversed: 170,119,902,379 yen (full amount)\nIncrease in Retained Earnings: 170,119,902,379 yen (transferred amount)\nEffective Date: March 27, 2026 (subject to shareholders meeting approval)","jir_meta_title":"Mabuchi Motor Co., Ltd. to Transfer 170.1 Billion Yen Special Reserve to Retained Earnings","jir_meta_description":"Mabuchi Motor Co., Ltd. plans to fully reverse the special reserve of 170,119,902,379 yen and transfer the amount to retained earnings, submitting the proposal to the shareholders' meeting on March 27, 2026. The move aims to enhance capital policy flexibility.","jir_og_title":"Mabuchi Motor Announces Reversal of Special Reserve Amounting to 170.1 Billion Yen","jir_og_description":"The special reserve of 170,119,902,379 yen will be transferred to retained earnings. This capital policy is scheduled to be implemented following shareholder meeting approval.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8044,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-28847","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 Reversal of Special Reserve - 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-6592\/ir\/6592-20260213-05_wp_capital_policy\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-6592\/ir\/6592-20260213-05_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-6592\/ir\/6592-20260213-05_wp_capital_policy\/\",\"name\":\"Notice Regarding Reversal of Special Reserve - 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