FAQ

Please look at IR Library for the latest financial results

Please look at Fact Book, which includes financial results for the past five years

The Company uses the calendar year as its accounting period.

As for schedule of financial disclosure, please look at IR Events

TonenGeneral reports its results under accounting principles generally accepted in Japan (J-GAAP).

As a result of accounting standard revisions, the use of LIFO (Last-In First-Out) was no longer permitted beginning with accounting periods starting on or after April 1, 2010. TonenGeneral changed its crude and product inventory valuation method from LIFO to the weighted average cost (WAC) method in 2011. Under the weighted average cost method, the current period cost of goods sold and the closing inventory are evaluated using the average cost of the opening inventory and of crude and products acquired during the current period. Under the weighted average cost method, if crude prices increase (or decrease) during the period, as relatively low (or high) cost of goods sold are flowed to income, an inventory gain (or loss) tends to be realized.

Please look at Group Companies

Please look at History

As for management members for each company of the TonenGeneral group, please look at the following pages

• TonenGeneral Sekiyu K.K.
• EMG Marketing Godo Kaisha
• Tonen Chemical Corporation

It is 5012

It is one thousand shares

Please look at Shareholder's Memo

Please contact to Mitsubishi UFJ Trust and Banking Corporation, our shareholder register manager. For detailed contact information, please look at Shareholder's Memo

Please look at Dividend Policy

Please refer to Dividend Policy for the Company's historical dividends and dividend projection for the current year.

There are no such programs

Shareholders who own less than 1,000 shares have no disadvantage to others in terms of dividends but cannot exercise voting rights at shareholders meetings, and cannot execute normal trades at the share market as the trading unit of TonenGeneral share is 1,000 shares.

A shareholder who holds less than one thousand shares can either (1) sell all of those shares to the company, in a transaction called "KAITORI", or (2) buy additional shares from the company to complete a unit of 1,000 shares, in a transaction called "KAIMASHI".

For more detailed information, shareholders should call the securities firm in which they have a transfer account (For shares less than 1,000 in a special account, please call 0120-232-711, the toll-free dial of Mitsubishi UFJ Trust and Banking Corporation).

An account with trust banks opened by stock issuers to secure rights of shares which were not deposited in book-entry transfer of stocks (Hofuri) through a securities firm before implementation of the "dematerialized" electronic book-entry transfer system.

The new "dematerialized" electronic book-entry transfer system for stocks was implemented from January 5, 2009. A special account is not an account to trade stocks. Shareholders must open their own trade accounts with securities firms and transfer their shares to the account in order to sell the shares registered in a special account. Please note that it takes some days to transfer the shares.

If you have inquiries on transfer of shares registered in a special account or requests related to "KAITORI" and "KAIMASHI" transactions, please call 0120-232-711, Mitsubishi UFJ Trust and Banking Corporation, special account manager.