Note: This document has been translated from the Japanese original for reference purposes only. In the event of any discrepancy between this translated document and the Japanese original, the original shall prevail.
January 14, 2026
Company Name: Nippon Paper Industries Co., Ltd.
(Stock code: 3863, Prime, TSE) Representative: Akira Sebe
President and Representative Director
Contact: Ryo Koide General Manager,
Accounting & Budgeting Dept. (Phone: +81-3-6665-1012)
Notice Concerning Recording of Extraordinary Income (Gain on Sale of Investment Securities and Gain on Return of Retirement Benefit Trust Assets)Nippon Paper Industries Co., Ltd. (the "Company") announces that it is expected to record extraordinary income (gain on sale of investment securities and Gain on return of retirement benefit trust assets) in its consolidated financial results for the third quarter of the fiscal year ending March 31, 2026, as described below.
Gain on Sale of Investment Securities
Details:
As announced on May 15, 2025, the Company has set a target to reduce its cross-shareholdings by the end of fiscal year 2027. As part of this initiative, a portion of them has been sold.
Securities Sold:
36 listed and unlisted securities
Sale Period:
From June 2, 2025, to December 30, 2025
Gain on Sale of Investment Securities:
JPY 3.5 billion, of which JPY 1.9 billion is expected to be recorded as extraordinary income in the consolidated financial results for the three months ended December 31, 2025 (the third quarter of the fiscal year ending March 31, 2026).
Gain on Return of Retirement Benefit Trust Assets
Details:
The Company has established a retirement benefit trust for the purpose of providing for future retirement benefits. Currently, the retirement benefit trust assets are overfunded relative to defined benefit obligations, and this situation is expected to continue in the future. Therefore, the Company received a partial return of the retirement benefit trust assets.
Date of Return:
December 26, 2025
Amount of Return:
JPY 5.0 billion
Gain on Return of Retirement Benefit Trust Assets:
JPY 3.5 billion, which is expected to be recorded as extraordinary income in the consolidated financial results for the three months ended December 31, 2025 (the third quarter of the fiscal year ending March 31, 2026).
Future Outlook
There is no change to the consolidated financial results forecast announced on November 6, 2025. The Company will promptly disclose any revisions to the financial results forecast if they become necessary in the future.
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