Recording of extraordinary income and extraordinary loss
USHIO INC. (the filing company)
One listed security held by the Company, certain fixed assets held by the Company, the Industrial Process business, and the Visual Imaging business
The sale of investment securities to improve asset efficiency, an assessment of the future recoverability of fixed assets, and business restructuring accompanying the transformation of the business portfolio
A ¥3,342 million gain on the sale of investment securities (extraordinary gain). The Company expects to recognize extraordinary losses for impairment losses and business restructuring costs of ¥2,220 million for the Industrial Process business and ¥980 million for the Visual Imaging business in the consolidated financial statements, and ¥2,220 million for the Industrial Process business in the non-consolidated financial statements.
The fourth-quarter consolidated accounting period of the fiscal year ending March 2026 (1 January 2026–31 March 2026). The gain on the sale of investment securities will be recognized in the consolidated and non-consolidated financial results for the fiscal year ending March 2026.
There is no change to the full-year consolidated earnings forecast announced on 19 March 2026.
The amount of extraordinary losses is the current estimate and may change depending on circumstances. The full-year consolidated earnings forecast for the fiscal year ending March 2026 will remain unchanged.
| Item | Details |
|---|---|
| Event name | Recording of extraordinary income and extraordinary loss |
| Date of occurrence | 18 March 2026–31 March 2026 (period during which the investment securities were sold) |
| Subject Entity | USHIO INC. (the filing company) |
| Target Locations / Products | One listed security held by the Company, certain fixed assets held by the Company, the Industrial Process business, and the Visual Imaging business |
| Cause | The sale of investment securities to improve asset efficiency, an assessment of the future recoverability of fixed assets, and business restructuring accompanying the transformation of the business portfolio |
| Amount of Impact on Business Performance | A ¥3,342 million gain on the sale of investment securities (extraordinary gain). The Company expects to recognize extraordinary losses for impairment losses and business restructuring costs of ¥2,220 million for the Industrial Process business and ¥980 million for the Visual Imaging business in the consolidated financial statements, and ¥2,220 million for the Industrial Process business in the non-consolidated financial statements. |
| Accounting period in which recognized | The fourth-quarter consolidated accounting period of the fiscal year ending March 2026 (1 January 2026–31 March 2026). The gain on the sale of investment securities will be recognized in the consolidated and non-consolidated financial results for the fiscal year ending March 2026. |
| Impact on Earnings Forecast | There is no change to the full-year consolidated earnings forecast announced on 19 March 2026. |
| Outlook | The amount of extraordinary losses is the current estimate and may change depending on circumstances. The full-year consolidated earnings forecast for the fiscal year ending March 2026 will remain unchanged. |
Items this document does not state (16)
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 sale of investment securities to improve asset efficiency, an assessment of the future recoverability of fixed assets, and business restructuring accompanying the transformation of the business portfolio.