Worth reading
68In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
5000000000
¥Wording
Conditional
How definitive the wording is.Decision and Details
Board of DirectorsReversal of the general reserve
Decision25 May 2026
Implementation26 June 2026 (scheduled; the effective date is subject to approval at the 92nd Annual General Meeting of Shareholders)
Going forwardThe proposal will be submitted to the 92nd Annual General Meeting of Shareholders, scheduled for 26 June 2026, and will take effect on the same date if approved.
AmountDecrease in general reserve: ¥5,000,000,000; increase in retained earnings carried forward: ¥5,000,000,000
Reason
To offset the deficit in retained earnings carried forward and enable shareholder returns and flexible capital policies in response to changes in the business environment going forward.
Impact on Business Performance
This is an accounting reclassification between accounts within the net assets section of the Company’s non-consolidated balance sheet. There will be no change in net assets and no impact on profit or loss.
| Item | Details |
|---|---|
| Matter Covered | Reversal of the general reserve |
| Decision-Making Body | Board of Directors |
| Decision Date | 25 May 2026 |
| Implementation Date | 26 June 2026 (scheduled; the effective date is subject to approval at the 92nd Annual General Meeting of Shareholders) |
| Amount | Decrease in general reserve: ¥5,000,000,000; increase in retained earnings carried forward: ¥5,000,000,000 |
| Impact on Business Performance | This is an accounting reclassification between accounts within the net assets section of the Company’s non-consolidated balance sheet. There will be no change in net assets and no impact on profit or loss. |
| Reason | To offset the deficit in retained earnings carried forward and enable shareholder returns and flexible capital policies in response to changes in the business environment going forward. |
| Future plans | The proposal will be submitted to the 92nd Annual General Meeting of Shareholders, scheduled for 26 June 2026, and will take effect on the same date if approved. |
Items this document does not state (4)
Period CoveredQuantity / scaleGoverning RuleRelated previous disclosures
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.To offset the deficit in retained earnings carried forward and enable shareholder returns and flexible capital policies in response to changes in the business environment going forward.
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