Komori
Occurring Fact4996KUMIAI CHEMICAL INDUSTRY CO.,LTD.Materials and Chemicals

Notice Regarding the Recording of Extraordinary Loss

For the chlorination business of consolidated subsidiary イハラニッケイ化学工業, the Company expects to recognize an impairment loss of ¥514 million and restructuring costs of ¥907 million as extraordinary losses in the second quarter of the fiscal year ending October 2026. The Company will announce any extraordinary losses incurred in the future once finalized, if they are expected to affect results.

Worth reading
40Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Deterioration
Direction inferred from the company’s description.
Scale
1421
¥ million (impairment loss: ¥514 million; restructuring costs: ¥907 million)
Wording
Conditional
How definitive the wording is.

Recognition of an extraordinary loss

Subject Entity

Consolidated subsidiary イハラニッケイ化学工業

Target Locations / Products

Chlorination business

This disclosure06/09/2026
Cause

The recoverable amount fell below the carrying amount as a result of taking into account the current business environment and future earnings outlook, among other factors. The Company is also implementing a series of structural reforms amid a challenging business environment.

Amount of Impact on Business Performance

The Company expects to recognize an impairment loss of ¥514 million and restructuring costs of ¥907 million as extraordinary losses.

Accounting period in which recognized

The second quarter (interim period) of the fiscal year ending October 2026, consolidated accounting period (1 February 2026 to 30 April 2026)

Impact on Earnings Forecast

The Company will announce any extraordinary losses incurred in the future once finalized, if they are expected to affect results.

Outlook

The Company will continue implementing a series of structural reforms. It will announce any extraordinary losses incurred in the future once finalized, if they are expected to affect results.

Planned follow-up disclosure

An announcement will be made once finalized.

Event that occurred
ItemDetails
Event nameRecognition of an extraordinary loss
Subject EntityConsolidated subsidiary イハラニッケイ化学工業
Target Locations / ProductsChlorination business
CauseThe recoverable amount fell below the carrying amount as a result of taking into account the current business environment and future earnings outlook, among other factors. The Company is also implementing a series of structural reforms amid a challenging business environment.
Amount of Impact on Business PerformanceThe Company expects to recognize an impairment loss of ¥514 million and restructuring costs of ¥907 million as extraordinary losses.
Accounting period in which recognizedThe second quarter (interim period) of the fiscal year ending October 2026, consolidated accounting period (1 February 2026 to 30 April 2026)
Impact on Earnings ForecastThe Company will announce any extraordinary losses incurred in the future once finalized, if they are expected to affect results.
OutlookThe Company will continue implementing a series of structural reforms. It will announce any extraordinary losses incurred in the future once finalized, if they are expected to affect results.
Planned follow-up disclosureAn announcement will be made once finalized.
Items this document does not state (16)
Date of occurrenceDate recognized / date notice receivedType 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 change

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.

As a result of taking into account the current business environment and future earnings outlook, among other factors, the recoverable amount fell below the carrying amount. In addition, the Company is implementing a series of structural reforms amid a challenging business environment.

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 Loss | KUMIAI CHEMICAL INDUSTRY CO.,LTD. (4996) timely disclosure | Komori