Recognition of Dividends Received from Consolidated Subsidiaries and Reversal of Allowance for Doubtful Accounts
ROHM COMPANY LIMITED (standalone financial statements) and 2 consolidated subsidiaries of the Company
The reversal of allowance for doubtful accounts relating to affiliated companies resulted from an assessment of recoverability based on improvements in the financial condition of the 2 consolidated subsidiaries, including through capital increases. Reason for recognizing dividends received: Not disclosed
In the standalone financial statements, ¥116,374 million in dividends received was recognized as non-operating income, and ¥71,203 million from the reversal of allowance for doubtful accounts relating to affiliated companies was recognized as an extraordinary gain. No impact on consolidated results.
Second quarter of the fiscal year ending March 2027
The dividends received and reversal of allowance for doubtful accounts will be eliminated in the consolidated financial statements and will not affect consolidated results.
| Item | Details |
|---|---|
| Event name | Recognition of Dividends Received from Consolidated Subsidiaries and Reversal of Allowance for Doubtful Accounts |
| Subject Entity | ROHM COMPANY LIMITED (standalone financial statements) and 2 consolidated subsidiaries of the Company |
| Cause | The reversal of allowance for doubtful accounts relating to affiliated companies resulted from an assessment of recoverability based on improvements in the financial condition of the 2 consolidated subsidiaries, including through capital increases. Reason for recognizing dividends received: Not disclosed |
| Amount of Impact on Business Performance | In the standalone financial statements, ¥116,374 million in dividends received was recognized as non-operating income, and ¥71,203 million from the reversal of allowance for doubtful accounts relating to affiliated companies was recognized as an extraordinary gain. No impact on consolidated results. |
| Accounting period in which recognized | Second quarter of the fiscal year ending March 2027 |
| Outlook | The dividends received and reversal of allowance for doubtful accounts will be eliminated in the consolidated financial statements and will not affect consolidated results. |
Items this document does not state (19)
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 reversal of allowance for doubtful accounts reflects an assessment of recoverability based on improvements in the financial condition of the 2 consolidated subsidiaries concerned, including through capital increases. No reason was given for recognizing the dividends received.