Recognition of an extraordinary gain arising from an absorption-type company split of a subsidiary (gain on extinguishment of shares associated with the company split)
株式会社ＣＡＩＣＡ ＤＩＧＩＴＡＬ and 株式会社ＣＡＩＣＡテクノロジーズ (wholly owned subsidiary and demerged company)
DX solutions business, security solutions business, and investment securities and other asset management business
Because a difference arose between the net assets transferred through the absorption-type company split and the portion of the book value of the shares in the demerged company held by the Company corresponding to the transferred net assets.
¥218 million (extraordinary gain in the non-consolidated financial statements, gain on extinguishment of shares)
Fiscal year ending October 2026
The Company will record an extraordinary gain of ¥218 million, as a gain on extinguishment of shares, in its non-consolidated financial statements for the fiscal year ending October 2026. There will be no impact on consolidated financial results.
| Item | Details |
|---|---|
| Event name | Recognition of an extraordinary gain arising from an absorption-type company split of a subsidiary (gain on extinguishment of shares associated with the company split) |
| Date of occurrence | 1 July 2026 (effective date of the absorption-type company split) |
| Subject Entity | 株式会社ＣＡＩＣＡ ＤＩＧＩＴＡＬ and 株式会社ＣＡＩＣＡテクノロジーズ (wholly owned subsidiary and demerged company) |
| Target Locations / Products | DX solutions business, security solutions business, and investment securities and other asset management business |
| Cause | Because a difference arose between the net assets transferred through the absorption-type company split and the portion of the book value of the shares in the demerged company held by the Company corresponding to the transferred net assets. |
| Amount of Impact on Business Performance | ¥218 million (extraordinary gain in the non-consolidated financial statements, gain on extinguishment of shares) |
| Accounting period in which recognized | Fiscal year ending October 2026 |
| Outlook | The Company will record an extraordinary gain of ¥218 million, as a gain on extinguishment of shares, in its non-consolidated financial statements for the fiscal year ending October 2026. There will be no impact on consolidated financial results. |
Items this document does not state (17)
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.Because a difference arose between the net assets transferred through the absorption-type company split and the portion of the book value of the shares in the demerged company held by the Company corresponding to the transferred net assets.