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Occurring Fact5994FINE SINTER CO.,LTD.Construction and Materials

Notice Regarding the Recognition of an Extraordinary Loss (Business Structure Improvement Expenses)

¥52 million, representing the portion for April through June 2026 of the special retirement allowances associated with the suspension of operations at consolidated subsidiary American Fine Sinter Co., Ltd., was recognized as an extraordinary loss.

Worth reading
39Recurring
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Direction
Deterioration
Direction inferred from the company’s description.
Scale
52
¥ million
Wording
Definitive
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Recognition of an extraordinary loss (business structure improvement expenses)

Subject Entity

American Fine Sinter Co., Ltd. (consolidated subsidiary)

This disclosure07/30/2026
Cause

Suspension of operations at American Fine Sinter Co., Ltd., which is being implemented as part of business structure reform

Amount of Impact on Business Performance

¥52 million (extraordinary loss (business structure improvement expenses))

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 full-year consolidated earnings forecast for the fiscal year ending March 2027 remains unchanged at this time. If a revision becomes necessary, it will be announced promptly.

Outlook

The full-year consolidated earnings forecast remains unchanged at this time. If a revision becomes necessary, it will be announced promptly.

Planned follow-up disclosure

If a revision to the earnings forecast becomes necessary, it will be announced promptly.

Event that occurred
ItemDetails
Event nameRecognition of an extraordinary loss (business structure improvement expenses)
Subject EntityAmerican Fine Sinter Co., Ltd. (consolidated subsidiary)
CauseSuspension of operations at American Fine Sinter Co., Ltd., which is being implemented as part of business structure reform
Amount of Impact on Business Performance¥52 million (extraordinary loss (business structure improvement expenses))
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 full-year consolidated earnings forecast for the fiscal year ending March 2027 remains unchanged at this time. If a revision becomes necessary, it will be announced promptly.
OutlookThe full-year consolidated earnings forecast remains unchanged at this time. If a revision becomes necessary, it will be announced promptly.
Planned follow-up disclosureIf a revision to the earnings forecast becomes necessary, it will be announced promptly.
Items this document does not state (17)
Date of occurrenceDate recognized / date notice receivedTarget Locations / ProductsType 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.

The amount of the special retirement allowances scheduled to be paid in the future that is attributable to the cumulative consolidated first-quarter period under review was recognized in connection with the suspension of operations at American Fine Sinter Co., Ltd., which is being implemented as part of business structure reform.

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Notice Regarding the Recognition of an Extraordinary Loss (Business Structure Improvement Expenses) | FINE SINTER CO.,LTD. (5994) timely disclosure | Komori