A restructuring of the China business involving withdrawal from unprofitable operations of a Chinese subsidiary, transfer of the continuing operations to ニチハ装飾建材（嘉興）有限公司, and dissolution and liquidation of ニチハ装飾繊維セメント壁板（嘉興）有限公司. This also includes the disposal of assets such as buildings and land-use rights in connection with the liquidation.