In the interim consolidated accounting period for the fiscal year ending December 2026, an extraordinary income of 15,953 million yen is expected to be recorded following the transfer of shares of two consolidated subsidiaries.<\/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":"4912","jir_company_name":"Lion Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-02-16","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/4912-20260216-01.pdf","jir_short_summary":"In the interim consolidated accounting period for the fiscal year ending December 2026, an extraordinary income of 15,953 million yen is expected to be recorded following the transfer of shares of two consolidated subsidiaries.","jir_summary":"### Regarding the Recording of Extraordinary Income\nLion Corporation has resolved to transfer all shares of its consolidated subsidiary Lion Specialty Chemicals Co., Ltd. and its subsidiary PT. IPPOSHA INDONESIA to a special purpose company established by a fund managed by Advantage Partners Co., Ltd., and has executed a share transfer agreement. The transfer is scheduled to be executed on June 30, 2026, and accordingly, an extraordinary income (gain on sale of subsidiary shares) of 15,953 million yen is expected to be recorded in the individual financial statements for the interim consolidated accounting period of the fiscal year ending December 2026.\n\n### Impact on Consolidated Results and Future Outlook\nThe recording of this extraordinary income has been incorporated into the consolidated earnings guidance for the fiscal year ending December 2026 announced on February 12, 2026, and its impact on consolidated results is already reflected. Upon execution of the share transfer, the disposal of the two chemical business subsidiaries will be completed, and changes in the future business and earnings structure are anticipated; however, detailed impacts are currently unknown.","jir_financial_highlights":"Extraordinary Income (Gain on Sale of Subsidiary Shares): 15,953 million yen (Unknown)","jir_category":"","jir_hashtags":"#LionCorporation, #financial_summary, #ExtraordinaryIncome","jir_key_figures":"Extraordinary Income (Gain on Sale of Subsidiary Shares): 15,953 million yen (expected amount)\nScheduled Share Transfer Execution Date: 2026-06-30\nSubsidiaries Subject to Transfer: Lion Specialty Chemicals Co., Ltd. and PT. IPPOSHA INDONESIA","jir_meta_title":"Lion Corporation Announces Recording of 15,953 Million Yen Extraordinary Income from Share Transfer of Consolidated Subsidiaries","jir_meta_description":"Lion Corporation announced an expected extraordinary income of 15,953 million yen in the interim financial results for the fiscal year ending December 2026, due to the transfer of shares of two consolidated subsidiaries. The transfer is scheduled to be executed on June 30, 2026.","jir_og_title":"Lion Corporation to Record 15,953 Million Yen Extraordinary Income from Subsidiary Share Transfer","jir_og_description":"Lion Corporation plans to record extraordinary income of 15,953 million yen in the interim financial results for the fiscal year ending December 2026, following the share transfer of two consolidated subsidiaries.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7900,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-29639","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n