Decision and Details
Board of DirectorsReduction of part of the general reserve and transfer to retained earnings carried forward
To absorb the deficit in retained earnings carried forward and pay a year-end dividend, while enabling capital policies such as ongoing shareholder returns.
There will be no impact on financial performance. This is an accounting treatment involving a transfer between accounts in the net assets section of the balance sheet.
| Item | Details |
|---|---|
| Matter Covered | Reduction of part of the general reserve and transfer to retained earnings carried forward |
| Decision-Making Body | Board of Directors |
| Decision Date | 21 May 2026 |
| Implementation Date | 21 May 2026 (implemented; effective date) |
| Amount | Decrease in general reserve: ¥9,000,000,000; increase in retained earnings carried forward: ¥9,000,000,000 |
| Impact on Business Performance | There will be no impact on financial performance. This is an accounting treatment involving a transfer between accounts in the net assets section of the balance sheet. |
| Reason | To absorb the deficit in retained earnings carried forward and pay a year-end dividend, while enabling capital policies such as ongoing shareholder returns. |
| Governing Rule | Items of Article 459, paragraph 1 of the Companies Act, and the provisions of the Articles of Incorporation |
| Future plans | To absorb the deficit in retained earnings carried forward and pay a year-end dividend, while enabling capital policies such as ongoing shareholder returns. |
Items this document does not state (3)
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.To absorb the deficit in retained earnings carried forward and pay a year-end dividend, while enabling capital policies such as ongoing shareholder returns.