Notice Regarding the Recording of a Gain on Sale of Investment Securities (Extraordinary Income) | Kurogane Kosakusho Ltd. (7997) timely disclosure

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36Immaterial

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Improvement

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Scale

¥ million

Wording

Conditional

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Recognition of Gain on Sale of Investment Securities (Extraordinary Income)

Subject Entity

Kurogane Kosakusho Ltd. (reporting company)

Target Locations / Products

3 listed securities held by the Company

Occurrence21 May 2026 (the date the securities were sold)

This disclosure05/21/2026

Amount of Impact on Business Performance

¥75 million (extraordinary income)

Accounting period in which recognized

The second-quarter (interim) consolidated accounting period of the fiscal year ending November 2026

Impact on Earnings Forecast

The gain is not currently reflected in the consolidated earnings forecast for the fiscal year ending November 2026. The Company is reviewing the matter, including other factors, and will promptly announce any necessary revision.

Outlook

The gain will be recognized as extraordinary income in the second-quarter (interim) consolidated accounting period of the fiscal year ending November 2026. The Company will promptly announce any necessary revision to its consolidated earnings forecast.

Planned follow-up disclosure

If it becomes necessary to revise the consolidated earnings forecast, the Company will promptly disclose the revision.

Event that occurred
Item	Details
Event name	Recognition of Gain on Sale of Investment Securities (Extraordinary Income)
Date of occurrence	21 May 2026 (the date the securities were sold)
Subject Entity	Kurogane Kosakusho Ltd. (reporting company)
Target Locations / Products	3 listed securities held by the Company
Amount of Impact on Business Performance	¥75 million (extraordinary income)
Accounting period in which recognized	The second-quarter (interim) consolidated accounting period of the fiscal year ending November 2026
Impact on Earnings Forecast	The gain is not currently reflected in the consolidated earnings forecast for the fiscal year ending November 2026. The Company is reviewing the matter, including other factors, and will promptly announce any necessary revision.
Outlook	The gain will be recognized as extraordinary income in the second-quarter (interim) consolidated accounting period of the fiscal year ending November 2026. The Company will promptly announce any necessary revision to its consolidated earnings forecast.
Planned follow-up disclosure	If it becomes necessary to revise the consolidated earnings forecast, the Company will promptly disclose the revision.

Items this document does not state (16)

Date recognized / date notice receivedCauseType 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 change

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