Notice regarding the expected recognition of extraordinary gain on the sale of investment securities

Worth reading

37Immaterial

0–100. This measures how worthwhile something is to read, not how good or bad the company is.

Direction

Improvement

Direction inferred from the company’s description.

Scale

1100

Millions of yen

Wording

Avoiding a definitive answer

How definitive the wording is.

Subject Entity

Filing company (ATSUGI CO.,LTD.)

Target Locations / Products

Multiple issues of listed securities held by the Company

Occurrence12 November 2026 (date of board resolution)

This disclosure11/12/2026

Cause

To review cross-shareholdings in accordance with the Corporate Governance Code, strengthen the financial position, and improve asset efficiency.

Amount of Impact on Business Performance

¥1.1 billion (gain on sale of investment securities, extraordinary gain, expected)

Accounting period in which recognized

Fiscal year ending March 2027

Impact on Earnings Forecast

Already reflected in the full-year consolidated earnings forecast for the fiscal year ending March 2027

Outlook

The Company plans to sell investment securities between 13 November 2026 and 31 March 2027. The gain on sale has already been incorporated into the consolidated full-year earnings forecast for FY2027.

Event that occurred
Item	Details
Event name	Notice regarding the expected recognition of extraordinary gain on the sale of investment securities
Date of occurrence	12 November 2026 (date of board resolution)
Subject Entity	Filing company (ATSUGI CO.,LTD.)
Target Locations / Products	Multiple issues of listed securities held by the Company
Cause	To review cross-shareholdings in accordance with the Corporate Governance Code, strengthen the financial position, and improve asset efficiency.
Amount of Impact on Business Performance	¥1.1 billion (gain on sale of investment securities, extraordinary gain, expected)
Accounting period in which recognized	Fiscal year ending March 2027
Impact on Earnings Forecast	Already reflected in the full-year consolidated earnings forecast for the fiscal year ending March 2027
Outlook	The Company plans to sell investment securities between 13 November 2026 and 31 March 2027. The gain on sale has already been incorporated into the consolidated full-year earnings forecast for FY2027.

Items this document does not state (16)

Date 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.

To review cross-shareholdings, strengthen the financial position, and improve asset efficiency.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.

Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.

Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.