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Occurring Fact5444YAMATO KOGYO CO.,LTD.Iron & Steel, Nonferrous Metals

Notice Regarding the Recognition of Non-operating Income (Share of Profit of Investments Accounted for Using the Equity Method)

Against the backdrop of strong performance by equity-method affiliates, primarily in the United States, the Company recognized ¥20,594 million in share of profit of investments accounted for using the equity method as non-operating income. This was an increase of ¥13,222 million from the same period of the previous year.

Worth reading
46Recurring
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Direction
Improvement
Direction inferred from the company’s description.
Scale
20594
¥ million
Wording
Definitive
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Recognition of non-operating income (share of profit of investments accounted for using the equity method)

Subject Entity

Primarily equity-method affiliates in the United States

Target Locations / Products

Equity-method affiliates in the United States

Occurrence1 April 2026–30 June 2026 (recognized during this period; specific recognition date: Not disclosed)
This disclosure07/31/2026
Cause

Market conditions continued to trend upward on the back of solid demand, resulting in strong performance.

Amount of Impact on Business Performance

¥20,594 million (up ¥13,222 million year on year; non-operating income in the quarterly consolidated statement of income)

Accounting period in which recognized

Cumulative consolidated period for the first quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026)

Impact on Earnings Forecast

The impact on performance of recognizing the above share of profit of investments accounted for using the equity method is as described in the “Summary of First-Quarter Financial Results for the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)” and the “Notice Regarding Revision of Earnings Forecasts” released today.

Outlook

The impact on performance of recognizing share of profit of investments accounted for using the equity method is as described in the “Summary of First-Quarter Financial Results for the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)” and the “Notice Regarding Revision of Earnings Forecasts” released today.

Event that occurred
ItemDetails
Event nameRecognition of non-operating income (share of profit of investments accounted for using the equity method)
Date of occurrence1 April 2026–30 June 2026 (recognized during this period; specific recognition date: Not disclosed)
Subject EntityPrimarily equity-method affiliates in the United States
Target Locations / ProductsEquity-method affiliates in the United States
CauseMarket conditions continued to trend upward on the back of solid demand, resulting in strong performance.
Amount of Impact on Business Performance¥20,594 million (up ¥13,222 million year on year; non-operating income in the quarterly consolidated statement of income)
Accounting period in which recognizedCumulative consolidated period for the first quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026)
Impact on Earnings ForecastThe impact on performance of recognizing the above share of profit of investments accounted for using the equity method is as described in the “Summary of First-Quarter Financial Results for the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)” and the “Notice Regarding Revision of Earnings Forecasts” released today.
OutlookThe impact on performance of recognizing share of profit of investments accounted for using the equity method is as described in the “Summary of First-Quarter Financial Results for the Fiscal Year Ending March 2027 [Japanese GAAP] (Consolidated)” and the “Notice Regarding Revision of Earnings Forecasts” released today.
Items this document does not state (16)
Date 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 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.

Primarily because market conditions at equity-method affiliates in the United States continued to trend upward on the back of solid demand, resulting in strong performance.

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Notice Regarding the Recognition of Non-operating Income (Share of Profit of Investments Accounted for Using the Equity Method) | YAMATO KOGYO CO.,LTD. (5444) timely disclosure | Komori