Provision for Loss on Reorganization of an Affiliate Following the Transfer of a Stake in a Chinese Equity-Method Affiliate
First written in FY2026-H1. 1 of 3 entries say "Materialised", first in 2026-05-11. Latest entry: FY2026.
Tamura moved to the "Worse" side of this theme in 2026, 3 years after the typical company in this theme (2023).
The whole theme swung hardest in 2026: 4 of 12 companies on the "Worse" side.
13 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「Loss on reorganisation of affiliates 1,145」
A ¥1,145 million loss on reorganisation of affiliates associated with the transfer of the equity interest in the Chinese equity-method affiliate was recognised as an extraordinary loss, confirming in the full-year results the response to the reorganisation loss disclosed in the previous interim period. - 2026-05-11MaterialisedRevision to earnings forecasts
「Loss on liquidation of affiliates — 1,145 Provision for loss on business liquidation 470 1,390」
Losses on the liquidation of affiliates and provisions for losses on business liquidation related to the reorganization of a Chinese equity-method affiliate were recorded as extraordinary losses for the fiscal year. - FY2026-H1First statedAnnual report
「During the interim consolidated accounting period, the Company estimated the loss arising from the transfer of its equity interest in an equity-method affiliate and recognised a provision of ¥1.2 billion for loss on reorganisation of affiliates.」
In connection with the decision to transfer the equity interest in 合肥博微田村電気有限公司, the Company recognised a ¥1.2 billion provision for loss on reorganisation of affiliates to cover expected future losses. The amount was recognised as an extraordinary loss and affected profit attributable to owners of the parent.