{"id":99126,"date":"2026-08-07T15:02:21","date_gmt":"2026-08-07T06:02:21","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3708-20260807-02_wp_financial_summary\/"},"modified":"2026-08-07T15:02:21","modified_gmt":"2026-08-07T06:02:21","slug":"3708-20260807-02_wp_financial_summary","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3708\/ir\/3708-20260807-02_wp_financial_summary\/","title":{"rendered":"Notice Regarding the Recording of Special Profit (Consolidated Stock Extinction Gain) Resulting from Absorption-type Merger of a Subsidiary (Standalone Financial Results)"},"content":{"rendered":"<p>Due to the absorption-type merger of the wholly-owned subsidiary TT Trading, a special profit of 1,464 million yen was recorded as a consolidated stock extinction gain in the standalone financial results for the first quarter of the fiscal year ending March 2027. The impact is eliminated in the consolidated results; there is no effect on the consolidated performance for the fiscal year ending March 2027.<\/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":"3708","jir_company_name":"\u7279\u7a2e\u6771\u6d77\u88fd\u7d19\u682a\u5f0f\u4f1a\u793e","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-07","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3708-20260807-02.pdf","jir_short_summary":"Due to the absorption-type merger of the wholly-owned subsidiary TT Trading, a special profit of 1,464 million yen was recorded as a consolidated stock extinction gain in the standalone financial results for the first quarter of the fiscal year ending March 2027. The impact is eliminated in the consolidated results; there is no effect on the consolidated performance for the fiscal year ending March 2027.","jir_summary":"### Section heading\nWe merged TT Trading, which had been a wholly owned subsidiary, as of April 1, 2026. Accordingly, in the standalone financial results for the first quarter of the fiscal year ending March 2027, we recorded a special profit as a stock extinction gain enclosed in the merger. The gain amount is 1,464 million yen, arising from the difference between the net assets on the merger date and the book value of the enclosed stock held. Note that this special profit is eliminated in the consolidated results, so it does not affect the consolidated performance for the fiscal year ending March 2027.\n\n### Section 2 heading\nThis matter represents a temporary special profit that affects the standalone results, and has no impact on the consolidated performance. For future outlook and impact on shareholders, further disclosure of consolidated results and additional materials will be provided as appropriate.","jir_financial_highlights":"Special profit (stock extinction gain enclosed in merger): 1,464\u767e\u4e07\u5186 (\u4e0d\u660e)\nMerger effective date: 2026\u5e744\u67081\u65e5 (\u4e0d\u660e)\nImpact on consolidated results: \u4e0d\u660e (\u9023\u7d50\u6c7a\u7b97\u306b\u304a\u3044\u3066\u6d88\u53bb)","jir_category":"","jir_hashtags":"#\u7279\u7a2e\u6771\u6d77\u88fd\u7d19_IR, #\u6c7a\u7b97\u767a\u8868, #\u7279\u5225\u5229\u76ca","jir_key_figures":"Special profit (stock extinction gain enclosed in merger): 1,464\u767e\u4e07\u5186\nMerger effective date: 2026\u5e744\u67081\u65e5\nImpact on consolidated results: \u4e0d\u660e\u3060\u304c\u6d88\u53bb\u3055\u308c\u308b\u305f\u3081\u5f71\u97ff\u306a\u3057","jir_meta_title":"\u3010\u7279\u7a2e\u6771\u6d77\u88fd\u7d19\u3011Special Profit Recognition Notice\uff5cFY2027","jir_meta_description":"Tokushu Tokai Paper Co., Ltd. records 1,464 million yen as a stock extinction gain enclosed in the absorption-type merger of its subsidiary TT Trading. No consolidated impact. Important notice regarding standalone financial results.","jir_og_title":"\u3010\u7279\u7a2e\u6771\u6d77\u88fd\u7d19\u3011Special Profit Recognition Notice","jir_og_description":"Record of 1,464 million yen as a stock extinction gain enclosed in TT Trading merger. No consolidated impact and no effect on the FY2027 results.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17074,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-99126","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 Recording of Special Profit (Consolidated Stock Extinction Gain) Resulting from Absorption-type Merger of a Subsidiary (Standalone Financial Results) - 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-3708\/ir\/3708-20260807-02_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-3708\/ir\/3708-20260807-02_wp_financial_summary\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3708\/ir\/3708-20260807-02_wp_financial_summary\/\",\"name\":\"Notice Regarding the Recording of Special Profit (Consolidated Stock Extinction Gain) Resulting from Absorption-type Merger of a Subsidiary (Standalone Financial Results) - 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