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Earnings7944Roland CorporationInformation and Communications, Services and Others

Notice Concerning Changes to the Source of Dividends and Scheduled Dividend Payment Start Date and Partial Revision of the “Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)”

The source of dividends for the second quarter of the fiscal year ending December 2026 was changed from retained earnings to capital surplus, and the scheduled dividend payment start date was postponed from 11 September 2026 to 30 September 2026. The total dividend amount and dividend per share remain unchanged.

Worth reading
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Scored from 0 of 6 sections
Direction
Neutral
Direction inferred from the company’s description.
Scale
19
Days (postponement of the scheduled payment start date)
Wording
Definitive
How definitive the wording is.

Results for this period

Interim period (second quarter)Second quarter (interim period) of the fiscal year ending December 2026ConsolidatedJapanese GAAP
Outlook and shareholder returns
Annual Dividend Forecast¥170 → ¥170(0.0%)
Results for this period
ItemDetails
Fiscal Period ClassificationInterim period (second quarter)
Accounting standardsJapanese GAAP
Consolidated / non-consolidatedConsolidated
Period CoveredSecond quarter (interim period) of the fiscal year ending December 2026
Annual Dividend Forecast¥170 → ¥170(0.0%)
Items this document does not state (33)
Net SalesOperating profitOrdinary incomeProfit attributable to owners of the parentNet income per shareOperating MarginEquity ratioTotal assetsNet assetsCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodFull-year earnings forecastRevision to Earnings ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogDepreciation and amortizationImpairment lossBreakdown of extraordinary income (loss)Disclosure regarding the going concern assumptionChange in accounting policyChanges in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-EndFactors Behind Changes in Business Performance

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.

During preparations for the dividend procedures, the accounting and tax treatment was reconsidered. After comprehensively taking into account the capital structure and future capital policy, it was deemed appropriate to review the breakdown of the dividend source. The scheduled payment start date was also changed to allow for the administrative procedures associated with the change.

How to read this page

This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Concerning Changes to the Source of Dividends and Scheduled Dividend Payment Start Date and Partial Revision of the “Summary of Financial Results for the Second Quarter (Interim Period) of the Fiscal Year Ending December 2026 [Japanese GAAP] (Consolidated)” | Roland Corporation (7944) timely disclosure | Komori