Notice Regarding the Recognition of Non-Operating Income from Dividends Received | Matsuya R&D Co.,Ltd (7317) timely disclosure

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35Immaterial

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Direction

Improvement

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Scale

799

Millions of yen (approx.)

Wording

Avoiding a definitive answer

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Recognition of Non-operating Income (Dividend Income)

Subject Entity

Matsuya R&D Co.,Ltd and its overseas consolidated subsidiary Matsuya R&D (Vietnam) Co., Ltd.

This disclosure04/15/2026

Amount of Impact on Business Performance

US$5,000,000 (approximately ¥799 million). The amount is expected to be recognized as non-operating income (dividends received) in the non-consolidated financial statements.

Accounting period in which recognized

Non-consolidated financial statements for the fiscal year ending March 2027 (1 April 2026 to 31 March 2027)

Impact on Earnings Forecast

The impact on consolidated results will be immaterial.

Outlook

The Company plans to receive a dividend of US$5,000,000 from Matsuya R&D (Vietnam) Co., Ltd. and expects to recognize it as non-operating income in its non-consolidated financial statements for the fiscal year ending March 2027.

Event that occurred
Item	Details
Event name	Recognition of Non-operating Income (Dividend Income)
Subject Entity	Matsuya R&D Co.,Ltd and its overseas consolidated subsidiary Matsuya R&D (Vietnam) Co., Ltd.
Amount of Impact on Business Performance	US$5,000,000 (approximately ¥799 million). The amount is expected to be recognized as non-operating income (dividends received) in the non-consolidated financial statements.
Accounting period in which recognized	Non-consolidated financial statements for the fiscal year ending March 2027 (1 April 2026 to 31 March 2027)
Impact on Earnings Forecast	The impact on consolidated results will be immaterial.
Outlook	The Company plans to receive a dividend of US$5,000,000 from Matsuya R&D (Vietnam) Co., Ltd. and expects to recognize it as non-operating income in its non-consolidated financial statements for the fiscal year ending March 2027.

Items this document does not state (19)

Date of occurrenceDate recognized / date notice receivedTarget Locations / ProductsCauseType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure

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