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Occurring Fact2221IWATSUKA CONFECTIONERY CO.,LTD.Food

Notice Regarding the Recognition of Non-operating Income

The ¥1,281 million year-end dividend from WANT WANT CHINA HOLDINGS LIMITED. (WWCL) will be recorded as non-operating income in the second quarter of the fiscal year ending March 2027.

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Improvement
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1281
¥ million
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Conditional
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Recognition of non-operating income

Subject Entity

IWATSUKA CONFECTIONERY CO.,LTD. (the Company)

Target Locations / Products

Shares in WANT WANT CHINA HOLDINGS LIMITED. (WWCL)

Occurrence29 September 2026 (the date the year-end dividend notice from WWCL was received)
Same day
Awareness or receipt of notice29 September 2026 (the date the year-end dividend notice from WWCL was received)
This disclosure09/29/2026
Cause

Because the year-end dividend notice from WWCL was received

Amount of Impact on Business Performance

¥1,281 million (dividend income included in non-operating income)

Accounting period in which recognized

Second quarter of the fiscal year ending March 2027

Impact on Earnings Forecast

The second-quarter and full-year consolidated earnings forecasts for the fiscal year ending March 2027 are under review, including other factors. If revisions become necessary, the Company will disclose them promptly.

Outlook

The second-quarter and full-year consolidated earnings forecasts for the fiscal year ending March 2027 will be reviewed, including other factors, and any necessary revisions will be disclosed promptly.

Planned follow-up disclosure

If it becomes necessary to revise its earnings forecasts, the Company will promptly disclose the revision.

Event that occurred
ItemDetails
Event nameRecognition of non-operating income
Date of occurrence29 September 2026 (the date the year-end dividend notice from WWCL was received)
Date recognized / date notice received29 September 2026 (the date the year-end dividend notice from WWCL was received)
Subject EntityIWATSUKA CONFECTIONERY CO.,LTD. (the Company)
Target Locations / ProductsShares in WANT WANT CHINA HOLDINGS LIMITED. (WWCL)
CauseBecause the year-end dividend notice from WWCL was received
Amount of Impact on Business Performance¥1,281 million (dividend income included in non-operating income)
Accounting period in which recognizedSecond quarter of the fiscal year ending March 2027
Impact on Earnings ForecastThe second-quarter and full-year consolidated earnings forecasts for the fiscal year ending March 2027 are under review, including other factors. If revisions become necessary, the Company will disclose them promptly.
OutlookThe second-quarter and full-year consolidated earnings forecasts for the fiscal year ending March 2027 will be reviewed, including other factors, and any necessary revisions will be disclosed promptly.
Planned follow-up disclosureIf it becomes necessary to revise its earnings forecasts, the Company will promptly disclose the revision.
Items this document does not state (14)
Type of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the change

These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

Because the year-end dividend notice from WWCL was received on 29 September 2026.

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Notice Regarding the Recognition of Non-operating Income | IWATSUKA CONFECTIONERY CO.,LTD. (2221) timely disclosure | Komori