Notice Regarding the Recording of Non-Operating Income in Non-Consolidated Financial Results | ZIGExN Co.,Ltd. (3679) timely disclosure

Worth reading

40Recurring

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Direction

Mixed performance

Direction inferred from the company’s description.

Scale

1711

¥ million (dividend income)

Wording

Conditional

How definitive the wording is.

Recognition of Non-Operating Income in Non-Consolidated Financial Statements

Subject Entity

Reporting company (ZIGExN Co.,Ltd.)

OccurrenceAround April 2026 (scheduled date of receipt of dividend income)

This disclosure04/13/2026

Cause

Receipt of dividends of surplus from consolidated subsidiaries

Amount of Impact on Business Performance

Dividend income of ¥1,711 million (non-operating income, expected to be recognized)

Accounting period in which recognized

First quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026)

Outlook

The dividends are scheduled to be received around April 2026 and are expected to be recognized as non-operating income in the non-consolidated financial statements for the first quarter of the fiscal year ending March 2027. As the dividends will be eliminated in the consolidated financial statements, they will have no impact on consolidated profit or loss.

Event that occurred
Item	Details
Event name	Recognition of Non-Operating Income in Non-Consolidated Financial Statements
Date of occurrence	Around April 2026 (scheduled date of receipt of dividend income)
Subject Entity	Reporting company (ZIGExN Co.,Ltd.)
Cause	Receipt of dividends of surplus from consolidated subsidiaries
Amount of Impact on Business Performance	Dividend income of ¥1,711 million (non-operating income, expected to be recognized)
Accounting period in which recognized	First quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026)
Outlook	The dividends are scheduled to be received around April 2026 and are expected to be recognized as non-operating income in the non-consolidated financial statements for the first quarter of the fiscal year ending March 2027. As the dividends will be eliminated in the consolidated financial statements, they will have no impact on consolidated profit or loss.

Items this document does not state (18)

Date recognized / date notice receivedTarget Locations / ProductsImpact on Earnings ForecastType 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.

Because the Company will receive dividends of surplus from its consolidated subsidiaries. The dividends will be eliminated in the consolidated financial statements and therefore will have no impact on consolidated profit or loss.

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