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Disclosure8242H2O RETAILING CORPORATIONRetail

Notice Regarding the Finalization of the Amount of Extraordinary Income Recorded in Connection with the Sale of Investment Securities

The sale of Toho shares has been completed, and the gain on sale of investment securities has been finalized at ¥5.1 billion. Following the sale, the number of shares held is 31,832,960, representing a 3.79% ownership interest.

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Improvement
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51
Hundreds of millions of yen
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Decision and Details

Finalization of the Amount of Extraordinary Gain from the Sale of Investment Securities

Decision15 April 2026 (the date the completion of the sale was announced)
Period CoveredThe extraordinary gain will be recognized in the consolidated accounting period for the first quarter of the fiscal year ending March 2027.
Implementation15 April 2026 (sale date and actual date)
Going forwardThe extraordinary gain will be recognized in the consolidated accounting period for the first quarter of the fiscal year ending March 2027. At the time of announcing the consolidated financial results for the fiscal year ended March 2026, the company plans to announce the full-year consolidated earnings forecast for the fiscal year ending March 2027 reflecting the extraordinary gain.
AmountGain on sale of investment securities: ¥5.1 billion
Quantity / scaleNumber of shares sold: 3,656,300; shares held before the sale: 35,489,260 (4.23% of the total number of shares issued, excluding treasury shares); shares held after the sale: 31,832,960 (3.79% of the same)
Reason

See the notice dated 14 April 2026 titled “Notice Regarding the Expected Recognition of an Extraordinary Gain from the Sale of Investment Securities.”

Impact on Business Performance

The gain will be recognized as an extraordinary gain in the consolidated accounting period for the first quarter of the fiscal year ending March 2027. The gain will be reflected in the full-year consolidated earnings forecast for the fiscal year ending March 2027.

Decision and Details
ItemDetails
Matter CoveredFinalization of the Amount of Extraordinary Gain from the Sale of Investment Securities
Decision Date15 April 2026 (the date the completion of the sale was announced)
Implementation Date15 April 2026 (sale date and actual date)
Period CoveredThe extraordinary gain will be recognized in the consolidated accounting period for the first quarter of the fiscal year ending March 2027.
AmountGain on sale of investment securities: ¥5.1 billion
Quantity / scaleNumber of shares sold: 3,656,300; shares held before the sale: 35,489,260 (4.23% of the total number of shares issued, excluding treasury shares); shares held after the sale: 31,832,960 (3.79% of the same)
Impact on Business PerformanceThe gain will be recognized as an extraordinary gain in the consolidated accounting period for the first quarter of the fiscal year ending March 2027. The gain will be reflected in the full-year consolidated earnings forecast for the fiscal year ending March 2027.
ReasonSee the notice dated 14 April 2026 titled “Notice Regarding the Expected Recognition of an Extraordinary Gain from the Sale of Investment Securities.”
Related previous disclosures“Notice Regarding the Expected Recognition of an Extraordinary Gain from the Sale of Investment Securities,” dated 14 April 2026
Future plansThe extraordinary gain will be recognized in the consolidated accounting period for the first quarter of the fiscal year ending March 2027. At the time of announcing the consolidated financial results for the fiscal year ended March 2026, the company plans to announce the full-year consolidated earnings forecast for the fiscal year ending March 2027 reflecting the extraordinary gain.
Items this document does not state (2)
Decision-Making BodyGoverning Rule

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 notice refers readers to the previous disclosure dated 14 April 2026 and gives the completion of the sale and finalization of the gain on sale as the reasons for this disclosure. The reason for the sale itself is not explained in this disclosure.

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Notice Regarding the Finalization of the Amount of Extraordinary Income Recorded in Connection with the Sale of Investment Securities | H2O RETAILING CORPORATION (8242) timely disclosure | Komori