Komori
Occurring Fact9264Puequ CO.,LTD.Trading & Wholesale

Notice Regarding Receipt of a Subsidy

A consolidated subsidiary received a ¥225 million subsidy to be used for factory construction and related purposes. As the facilities are not yet operational, the amount received will temporarily be recorded as advances received. The transfer to extraordinary income is expected to take place in the fourth quarter of the fiscal year ending August 2026. The recognition period for similar subsidies, previously expected to be the third quarter, will also be changed to the same quarter.

Worth reading
42Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Mixed performance
Direction inferred from the company’s description.
Scale
225
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Receipt of subsidy

Subject Entity

株式会社三和テスコ (consolidated subsidiary of the filing company)

Target Locations / Products

Factory construction and related activities for the supercritical water treatment equipment business, including subsidy-eligible factory buildings and other facilities

Occurrence26 May 2026 (date the subsidy was received)
Same day
Awareness or receipt of notice26 May 2026 (date the funds were received)
This disclosure05/26/2026
Cause

Completion of the required grant application procedures after selection for the Large-Scale Growth Investment Subsidy for Labor-Saving Measures to Support Wage Increases at Medium-Sized and Small Enterprises

Amount of Impact on Business Performance

¥225 million. The amount will be recorded as advances received at the time of receipt and is scheduled to be transferred to extraordinary income when the facilities are placed into business use.

Accounting period in which recognized

Fourth-quarter accounting period of the fiscal year ending August 2026 (expected)

Impact on Earnings Forecast

The impact on the full-year consolidated earnings forecast for the fiscal year ending August 2026 is currently under review.

Related procedures

Type

Required grant application procedures

Outlook

The advances received are scheduled to be transferred to extraordinary income when the factory buildings and other facilities are placed into business use. Receipt during the fiscal year ending August 2026 is also expected for unconfirmed subsidies for which applications are planned.

Planned follow-up disclosure

The company plans to promptly disclose any matters requiring disclosure that arise in the future.

Event that occurred
ItemDetails
Event nameReceipt of subsidy
Date of occurrence26 May 2026 (date the subsidy was received)
Date recognized / date notice received26 May 2026 (date the funds were received)
Subject Entity株式会社三和テスコ (consolidated subsidiary of the filing company)
Target Locations / ProductsFactory construction and related activities for the supercritical water treatment equipment business, including subsidy-eligible factory buildings and other facilities
CauseCompletion of the required grant application procedures after selection for the Large-Scale Growth Investment Subsidy for Labor-Saving Measures to Support Wage Increases at Medium-Sized and Small Enterprises
Amount of Impact on Business Performance¥225 million. The amount will be recorded as advances received at the time of receipt and is scheduled to be transferred to extraordinary income when the facilities are placed into business use.
Accounting period in which recognizedFourth-quarter accounting period of the fiscal year ending August 2026 (expected)
Impact on Earnings ForecastThe impact on the full-year consolidated earnings forecast for the fiscal year ending August 2026 is currently under review.
Type of litigation or proceedingRequired grant application procedures
OutlookThe advances received are scheduled to be transferred to extraordinary income when the factory buildings and other facilities are placed into business use. Receipt during the fiscal year ending August 2026 is also expected for unconfirmed subsidies for which applications are planned.
Planned follow-up disclosureThe company plans to promptly disclose any matters requiring disclosure that arise in the future.
Items this document does not state (13)
Court 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

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.

As the subsidy-eligible factory buildings and other facilities are still under construction and are not currently being used in the business, the amount received will be recorded as advances received at the time of receipt. The impact on the earnings forecast is currently under review, as there are also unconfirmed subsidies for which applications are planned and receipt is expected during the fiscal year ending August 2026.

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 Regarding Receipt of a Subsidy | Puequ CO.,LTD. (9264) timely disclosure | Komori