Komori

(Correction) Partial Correction to the "Notice Regarding Receipt of a Dividend from a Consolidated Subsidiary"

The explanation of the impact of the dividend on results announced on 17 August 2026 has been corrected. The ¥1,000 million dividend will not be recognized as net sales. In light of the fact that the source of the dividend is other capital surplus, the amount will instead be deducted from the carrying value of the subsidiary's shares.

Worth reading
54Recurring
Scored from 2 of 3 sections
Direction
Neutral
Direction inferred from the company’s description.
Scale
1000
Millions of yen
Wording
Definitive
How definitive the wording is.

The document this correction applies to

Timely disclosure
Notice Regarding Receipt of Dividends from a Consolidated Subsidiary2026-08-17

What was corrected and how

A subsequent correction by the company to the contents of an already published filing.

Original disclosure17 August 2026

Notice Regarding Receipt of Dividends from a Consolidated Subsidiary

Open the original document
29 daysThe pre-correction wording stayed published for this period (Calculated from the Original Disclosure Date Indicated in the Document)
This correction2026-09-15
Location of correction (where in the original document)

2. Impact on Results

Before correction

In the Company's separate financial statements for the fiscal year ending August 2026, the dividend received referred to above will be recognized as net sales in connection with this matter.

After correction

Because the ¥1,000 million dividend is funded by other capital surplus, it will not be recognized as net sales. Instead, an amount equivalent to the dividend will be deducted from the carrying value of the shares of プリモ・ジャパン株式会社 held by the Company.

ChangesTreatment of the dividend received changed from recognition as net sales to deduction from the carrying value of the subsidiary's shares
Impact on Business Performance (the company’s explanation)

There is no change to the total dividend amount, and this correction has no impact on consolidated results for the fiscal year ending August 2026.

Reason for correction

This is because, following confirmation of the classification of the source of the dividend, part of the classification of the source of the dividend relating to this payment has changed.

What was corrected and how
ItemDetails
Disclosure subject to correctionNotice Regarding Receipt of Dividends from a Consolidated Subsidiary
Original disclosure date17 August 2026
Location of correction2. Impact on Results
Details of correctionIn the Company's separate financial statements for the fiscal year ending August 2026, the dividend received referred to above will be recognized as net sales in connection with this matter. → Because the ¥1,000 million dividend is funded by other capital surplus, it will not be recognized as net sales. Instead, an amount equivalent to the dividend will be deducted from the carrying value of the shares of プリモ・ジャパン株式会社 held by the Company.
Reason for correctionThis is because, following confirmation of the classification of the source of the dividend, part of the classification of the source of the dividend relating to this payment has changed.
Impact on Business PerformanceThere is no change to the total dividend amount, and this correction has no impact on consolidated results for the fiscal year ending August 2026.

The reasons the company gives

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

This is because, following confirmation of the classification of the source of the dividend, part of the classification of the source of the dividend relating to this payment has changed. There is no change to the total dividend amount, and there is no impact on consolidated results for the fiscal year ending August 2026.

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.
(Correction) Partial Correction to the "Notice Regarding Receipt of a Dividend from a Consolidated Subsidiary" | Primo Global Holdings Co.,Ltd. (367A) timely disclosure | Komori