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Occurring Fact4094NIHON KAGAKU SANGYO CO.,LTD.Materials and Chemicals

Notice Regarding the Results of Applications for the Early Retirement Incentive Program

31 employees applied for the preferential early retirement program. They are scheduled to retire on 31 August 2026, and the related costs have been largely incorporated into the previously announced earnings forecast.

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Results of Applications for the Preferential Early Retirement Program

Subject Entity

NIHON KAGAKU SANGYO CO.,LTD.

Target Locations / Products

Contracted battery materials operations

This disclosure05/26/2026
Cause

Employee support measure following the termination of contract manufacturing of lithium-ion battery cathode materials

Accounting period in which recognized

Fiscal year ending March 2027

Impact on Earnings Forecast

Costs of approximately the same amount have also been incorporated into the consolidated earnings forecast for the fiscal year ending March 2027, announced on 14 May 2026.

Outlook

Costs arising from implementation of this program have also been incorporated into the consolidated earnings forecast for the fiscal year ending March 2027 in approximately the same amount. The retirement date is 31 August 2026.

Event that occurred
ItemDetails
Event nameResults of Applications for the Preferential Early Retirement Program
Subject EntityNIHON KAGAKU SANGYO CO.,LTD.
Target Locations / ProductsContracted battery materials operations
CauseEmployee support measure following the termination of contract manufacturing of lithium-ion battery cathode materials
Accounting period in which recognizedFiscal year ending March 2027
Impact on Earnings ForecastCosts of approximately the same amount have also been incorporated into the consolidated earnings forecast for the fiscal year ending March 2027, announced on 14 May 2026.
OutlookCosts arising from implementation of this program have also been incorporated into the consolidated earnings forecast for the fiscal year ending March 2027 in approximately the same amount. The retirement date is 31 August 2026.
Items this document does not state (18)
Date of occurrenceDate recognized / date notice receivedAmount of Impact on Business PerformanceType 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 program was implemented as an employee support measure following the announced termination of contract manufacturing of lithium-ion battery cathode materials on 9 February 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.
Notice Regarding the Results of Applications for the Early Retirement Incentive Program | NIHON KAGAKU SANGYO CO.,LTD. (4094) timely disclosure | Komori