Decision and Details
Request for the return of short-swing profits relating to specified securities
Short-swing profits arose based on the calculation under Article 164, Paragraph 1 of the Financial Instruments and Exchange Act, and the company determined that, as an operating company that pursues profits, it was necessary to request the return of those profits.
If the profits are returned and this affects the company’s earnings forecast, the company will provide a further announcement. If the profits are returned, the company plans to recognize “gain on receipt of short-swing profits” as an extraordinary gain in its full-year results for the fiscal year ending March 2027.
| Item | Details |
|---|---|
| Matter Covered | Request for the return of short-swing profits relating to specified securities |
| Decision Date | 5 June 2026 (date of request for return) |
| Implementation Date | 5 June 2026 (request for return made) |
| Period Covered | Full-year results for the fiscal year ending March 2027 (extraordinary gain scheduled to be recognized) |
| Amount | Short-swing profits subject to return: ¥97,593,883 |
| Impact on Business Performance | If the profits are returned and this affects the company’s earnings forecast, the company will provide a further announcement. If the profits are returned, the company plans to recognize “gain on receipt of short-swing profits” as an extraordinary gain in its full-year results for the fiscal year ending March 2027. |
| Reason | Short-swing profits arose based on the calculation under Article 164, Paragraph 1 of the Financial Instruments and Exchange Act, and the company determined that, as an operating company that pursues profits, it was necessary to request the return of those profits. |
| Governing Rule | Article 163, Article 164, Paragraphs 1 and 4 of the Financial Instruments and Exchange Act |
| Future plans | The company will continue discussions with 成成株式会社, including the timing of the return of the profits. If the profits are returned and this affects the earnings forecast, the company will provide a further announcement. The company plans to recognize an extraordinary gain in its full-year results for the fiscal year ending March 2027. |
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.Short-swing profits arose based on the calculation under Article 164, Paragraph 1 of the Financial Instruments and Exchange Act, and the company determined that, as an operating company that pursues profits, it was necessary to request the return of those profits.