{"id":33579,"date":"2026-03-06T14:07:54","date_gmt":"2026-03-06T05:07:54","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/9072-20260306-01_wp_capital_policy\/"},"modified":"2026-03-06T14:07:54","modified_gmt":"2026-03-06T05:07:54","slug":"9072-20260306-01_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-9072\/ir\/9072-20260306-01_wp_capital_policy\/","title":{"rendered":"Notice Regarding the Reversal of Special Reserves"},"content":{"rendered":"<p>On March 6, 2026, special reserves of 43,000,000,000 yen were reclassified to retained earnings to secure flexibility in capital policy.<\/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 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-03-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/9072-20260306-01.pdf","jir_short_summary":"On March 6, 2026, special reserves of 43,000,000,000 yen were reclassified to retained earnings to secure flexibility in capital policy.","jir_summary":"### Overview of Capital Policy\nNippon Holdings Co., Ltd. resolved at the Board of Directors meeting on March 6, 2026, to reclassify 43,000,000,000 yen of special reserves to retained earnings. This accounting treatment is a reclassification within equity items on the balance sheet and does not affect the total net assets.\n\n### Purpose and Impact on Financial Performance\nThe purpose of this reversal is to ensure flexibility in capital policy in response to future changes in the business environment. Since this is an accounting reclassification, there is no impact on financial performance. The effective date is March 6, 2026.","jir_financial_highlights":"Special Reserves: 43,000,000,000 yen (Decrease (Reclassified to Retained Earnings))\nRetained Earnings: 43,000,000,000 yen (Increase (Reclassified from Special Reserves))","jir_category":"","jir_hashtags":"#NipponHoldingsCoLtd, #CapitalPolicy, #JapaneseStocks","jir_key_figures":"Amount of Special Reserves Reversed: 43,000,000,000 yen\nIncrease in Retained Earnings: 43,000,000,000 yen\nEffective Date: 2026-03-06","jir_meta_title":"Nippon Holdings Reclassifies 43 Billion Yen of Special Reserves to Retained Earnings to Enhance Capital Policy Flexibility","jir_meta_description":"Nippon Holdings Co., Ltd. resolved on March 6, 2026, to reclassify special reserves of 43,000,000,000 yen to retained earnings, enhancing flexibility in its capital policy. There is no impact on financial results.","jir_og_title":"Nippon Holdings Announces Reclassification of 43 Billion Yen in Special Reserves","jir_og_description":"On March 6, 2026, special reserves of 43,000,000,000 yen were reclassified to retained earnings to secure capital policy flexibility.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7946,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-33579","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 the Reversal of Special Reserves - 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-9072\/ir\/9072-20260306-01_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-9072\/ir\/9072-20260306-01_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-9072\/ir\/9072-20260306-01_wp_capital_policy\/\",\"name\":\"Notice Regarding the Reversal of Special Reserves - 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