{"id":48192,"date":"2026-05-12T19:29:48","date_gmt":"2026-05-12T10:29:48","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5449-20260512-01_wp_financial_summary\/"},"modified":"2026-05-12T19:29:48","modified_gmt":"2026-05-12T10:29:48","slug":"5449-20260512-01_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5449\/ir\/5449-20260512-01_wp_financial_summary\/","title":{"rendered":"Notice of Dissolution of Consolidated Subsidiary and Recording of Special Loss"},"content":{"rendered":"<p>Osaka Steel has decided to dissolve its consolidated subsidiary, PT KRAKATAU OSAKA STEEL, and plans to record a special loss of 20 billion yen in the fiscal year ending March 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 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Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-05-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/05\/5449-20260512-01.pdf","jir_short_summary":"Osaka Steel has decided to dissolve its consolidated subsidiary, PT KRAKATAU OSAKA STEEL, and plans to record a special loss of 20 billion yen in the fiscal year ending March 2026.","jir_summary":"### Performance Overview\nOsaka Steel has decided to dissolve its consolidated subsidiary, PT KRAKATAU OSAKA STEEL, and plans to record a special loss of 20 billion yen in the fiscal year ending March 2026. The dissolution of KOS is scheduled for a resolution in December 2026, with procedures to be carried out in accordance with local laws. As a result, consolidated net assets are expected to decline significantly, impacting the company's financial position. Sales are expected to remain roughly unchanged YoY, but substantial reduction in net assets is anticipated.\n\n### Future Outlook and Impact on Shareholders\nThe recording of the loss associated with the subsidiary's dissolution is expected to have a major impact on performance in the fiscal year ending March 2026. This may lead to a decrease in shareholders\u2019 equity and raise concerns about financial soundness. The dissolution procedures are scheduled for completion in December 2026, and the final liquidation date is yet to be decided. Investors should monitor the trend of the company's financial condition as the decision could influence future business strategies and capital policies.","jir_financial_highlights":"Special Loss: 20 billion yen (Scheduled to be recorded in the fiscal year ending March 2026)\nConsolidated Net Assets: \u25b37,181 million yen (Fiscal year ending December 2025) (YoY \u25b37,181 million yen)\nSales: 16,537 million yen (Fiscal year ending December 2025) (YoY -0.9%)","jir_category":"","jir_hashtags":"#OsakaSteel, #DissolutionOfConsolidatedSubsidiary, #JapanStocks","jir_key_figures":"Special Loss: 20 billion yen (scheduled to be recorded in the fiscal year ending March 2026)\nConsolidated Net Assets: \u25b37,181 million yen (Fiscal year ending December 2025)\nSales: 16,537 million yen (Fiscal year ending December 2025)","jir_meta_title":"\u3010Osaka Steel\u3011 Dissolution of Consolidated Subsidiary and Recording of Special Loss\uff5cMay 2026","jir_meta_description":"Osaka Steel has decided to dissolve its consolidated subsidiary and plans to record a special loss of 20 billion yen in the fiscal year ending March 2026. Attention is needed on financial status.","jir_og_title":"\u3010Osaka Steel\u3011 Subsidiary Dissolution and Special Loss Recording\uff5cMay 2026","jir_og_description":"Osaka Steel has decided to dissolve its subsidiary and plans to record a special loss of 20 billion yen in the fiscal year ending March 2026. Focus on impact on finances.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9452,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-48192","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 of Dissolution of Consolidated Subsidiary and Recording of Special Loss - 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-5449\/ir\/5449-20260512-01_wp_financial_summary\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-5449\/ir\/5449-20260512-01_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-5449\/ir\/5449-20260512-01_wp_financial_summary\/\",\"name\":\"Notice of Dissolution of Consolidated Subsidiary and Recording of Special Loss - 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