Komori
Occurring Fact4366Daito Chemix CorporationMaterials and Chemicals

Notice Regarding the Recording of Extraordinary Income

As the excess liabilities of DKC, an equity-method affiliate in South Korea, were eliminated, the company will reverse an allowance for doubtful accounts of ¥356 million and a provision for loss on guarantees of ¥144 million in its non-consolidated accounts and record extraordinary income. In the consolidated accounts, the reversal of the allowance for doubtful accounts will be eliminated, leaving only the ¥52 million reversal of the provision for loss on guarantees as extraordinary income.

Worth reading
35Immaterial
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
356
¥ million
Wording
Definitive
How definitive the wording is.

Recognition of extraordinary gain

Subject Entity

DAITO-KISCO corporation（DKC社、韓国持分法適用会社）

Target Locations / Products

韓国（DAITO-KISCO corporation）

Occurrence2025年12月期の決算において

（DKC社の債務超過が解消）

This disclosure03/13/2026
Cause

DKC社の2025年12月期の決算において債務超過が解消されたこと。財務体質の強化を目的として、当社と京仁洋行社が増資を実施した。

Amount of Impact on Business Performance

個別決算：貸倒引当金戻入額356百万円および債務保証損失引当金戻入額144百万円を特別利益に計上。連結決算：貸倒引当金戻入額は消去され、債務保証損失引当金戻入額52百万円を当第1四半期に特別利益として計上。

Accounting period in which recognized

2026年3月期の個別決算および連結決算。当第1四半期（連結決算の債務保証損失引当金戻入額52百万円）

Outlook

2026年3月期の個別決算および連結決算において特別利益を計上する。

Event that occurred
ItemDetails
Event nameRecognition of extraordinary gain
Date of occurrence2025年12月期の決算において（DKC社の債務超過が解消）
Subject EntityDAITO-KISCO corporation（DKC社、韓国持分法適用会社）
Target Locations / Products韓国（DAITO-KISCO corporation）
CauseDKC社の2025年12月期の決算において債務超過が解消されたこと。財務体質の強化を目的として、当社と京仁洋行社が増資を実施した。
Amount of Impact on Business Performance個別決算：貸倒引当金戻入額356百万円および債務保証損失引当金戻入額144百万円を特別利益に計上。連結決算：貸倒引当金戻入額は消去され、債務保証損失引当金戻入額52百万円を当第1四半期に特別利益として計上。
Accounting period in which recognized2026年3月期の個別決算および連結決算。当第1四半期（連結決算の債務保証損失引当金戻入額52百万円）
Outlook2026年3月期の個別決算および連結決算において特別利益を計上する。
Items this document does not state (17)
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 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.

韓国パートナー企業である京仁洋行社とともに財務体質の強化を目的としてDKC社の増資を実施し、DKC社の2025年12月期決算で債務超過が解消されたため。

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 Recording of Extraordinary Income | Daito Chemix Corporation (4366) timely disclosure | Komori