Komori
Occurring Fact3401TEIJIN LIMITEDMaterials and Chemicals

Notice regarding the recognition of special retirement payments

As part of company-wide cost-reduction measures, the Company implemented a preferential early-retirement program and recorded special retirement payments of ¥7 billion in its consolidated results for the second quarter of the fiscal year ending March 2027. The amount was already incorporated into the full-year earnings forecast, and there is no difference from the outlook.

Worth reading
41Recurring
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Direction
Deterioration
Direction inferred from the company’s description.
Scale
70
¥100 million
Wording
Definitive
How definitive the wording is.

Recognition of Special Retirement Payments

Subject Entity

TEIJIN LIMITED (the Company)

Target Locations / Products

Company-wide scope (the entire organization)

This disclosure11/05/2026
Cause

The implementation of the Next Career Support Program, a preferential early-retirement program. This is part of company-wide cost-reduction measures.

Amount of Impact on Business Performance

¥7 billion (special retirement payments)

Accounting period in which recognized

Second-quarter consolidated accounting period of the fiscal year ending March 2027 (1 July 2026 to 30 September 2026)

Impact on Earnings Forecast

Already incorporated into the full-year consolidated earnings forecast for the fiscal year ending March 2027, announced on 4 August 2026, with no difference from the outlook.

Outlook

Steadily pursue structural reforms, including the implementation of this program, to improve competitiveness across the organization.

Event that occurred
ItemDetails
Event nameRecognition of Special Retirement Payments
Subject EntityTEIJIN LIMITED (the Company)
Target Locations / ProductsCompany-wide scope (the entire organization)
CauseThe implementation of the Next Career Support Program, a preferential early-retirement program. This is part of company-wide cost-reduction measures.
Amount of Impact on Business Performance¥7 billion (special retirement payments)
Accounting period in which recognizedSecond-quarter consolidated accounting period of the fiscal year ending March 2027 (1 July 2026 to 30 September 2026)
Impact on Earnings ForecastAlready incorporated into the full-year consolidated earnings forecast for the fiscal year ending March 2027, announced on 4 August 2026, with no difference from the outlook.
OutlookSteadily pursue structural reforms, including the implementation of this program, to improve competitiveness across the organization.
Items this document does not state (17)
Date of occurrenceDate recognized / date notice receivedType 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 changePlanned follow-up disclosure

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.

The Company implemented the Next Career Support Program, a preferential early-retirement program, as part of company-wide cost-reduction measures based on its medium-term management plan. The Company explained that it is pursuing structural reforms, including this program, to improve competitiveness across the organization.

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