Notice Regarding the Reversal of an Impairment Loss on Shares in an Affiliated Company in Non-Consolidated Financial Statements | SUMITOMO CHEMICAL COMPANY,LIMITED (4005) timely disclosure

Worth reading

71In focus

Scored from 2 of 5 sections

Direction

Improvement

Direction inferred from the company’s description.

Scale

-13361

¥ million (△: reversal gain)

Wording

Definitive

How definitive the wording is.

Reversal of a valuation loss on shares of an affiliated company in standalone financial results

Subject Entity

SUMITOMO CHEMICAL COMPANY,LIMITED (entity recognizing the item in its standalone financial results); Rabigh Refining and Petrochemical Company (equity-method affiliate)

Target Locations / Products

Class A common shares of Rabigh Refining and Petrochemical Company

OccurrenceFourth-quarter accounting period of the fiscal year ending March 2026 (1 January 2026 to 31 March 2026)

This disclosure05/14/2026

Cause

The market value of the company's shares recovered.

Amount of Impact on Business Performance

△¥13,361 million (reversal gain on a valuation loss on shares of an affiliated company, in standalone financial results). The amount will be eliminated in the consolidated financial statements and will have no impact on consolidated results.

Accounting period in which recognized

Fourth-quarter accounting period of the fiscal year ending March 2026 (1 January 2026 to 31 March 2026)

Event that occurred
Item	Details
Event name	Reversal of a valuation loss on shares of an affiliated company in standalone financial results
Date of occurrence	Fourth-quarter accounting period of the fiscal year ending March 2026 (1 January 2026 to 31 March 2026)
Subject Entity	SUMITOMO CHEMICAL COMPANY,LIMITED (entity recognizing the item in its standalone financial results); Rabigh Refining and Petrochemical Company (equity-method affiliate)
Target Locations / Products	Class A common shares of Rabigh Refining and Petrochemical Company
Cause	The market value of the company's shares recovered.
Amount of Impact on Business Performance	△¥13,361 million (reversal gain on a valuation loss on shares of an affiliated company, in standalone financial results). The amount will be eliminated in the consolidated financial statements and will have no impact on consolidated results.
Accounting period in which recognized	Fourth-quarter accounting period of the fiscal year ending March 2026 (1 January 2026 to 31 March 2026)

Items this document does not state (18)

Date recognized / date notice receivedImpact 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 changeOutlookPlanned 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 market value of the company's shares recovered.

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.