Worth reading
39Recurring
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
1266
¥ million (transfer price)Wording
Avoiding a definitive answer
How definitive the wording is.This transaction
Transfer of Fixed Assets (Kobe Research Institute)TimelineThe spacing between the points is proportional to the actual number of days.White points represent dates designated as scheduled dates in the document.
Consideration and expenses
Acquisition priceNot applicable (transfer price: ¥1,266 million)
Amount of extraordinary income (loss)Gain on sale of fixed assets: ¥310 million, expected to be recognized as an extraordinary gain in the third quarter of the fiscal year ending March 2027
Impact on Business Performance
The company expects to recognize a gain on the sale of fixed assets in the third quarter of the fiscal year ending March 2027. This has not been incorporated into the full-year consolidated earnings forecast, and the impact on consolidated earnings is currently under review.
Procedures and assumptions
Valuation methodologyThe appropriateness of the transfer price was considered based on a real estate appraisal by a third party and other factors.
| Item | Details |
|---|---|
| Transaction name | Transfer of Fixed Assets (Kobe Research Institute) |
| Acquisition price | Not applicable (transfer price: ¥1,266 million) |
| Amount of extraordinary income (loss) | Gain on sale of fixed assets: ¥310 million, expected to be recognized as an extraordinary gain in the third quarter of the fiscal year ending March 2027 |
| Impact on Business Performance | The company expects to recognize a gain on the sale of fixed assets in the third quarter of the fiscal year ending March 2027. This has not been incorporated into the full-year consolidated earnings forecast, and the impact on consolidated earnings is currently under review. |
| Date of board resolution | 4 November 2026 |
| Contract Date | 9 November 2026 (予定) |
| Execution Date / Effective Date | 1 December 2026 (予定) (property handover date) |
| Valuation methodology | The appropriateness of the transfer price was considered based on a real estate appraisal by a third party and other factors. |
Items this document does not state (24)
Counterparty nameName of the Subject CompanyBusiness Description of the Subject CompanyLocation of the Subject CompanyCapital Stock of the Subject CompanyDate of Establishment of the Subject CompanyNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyNet Assets of the Subject CompanyExpenses other than the acquisition priceType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredVoting rights ownership percentageFunding arrangementsGoodwill amountIndependent valuation institutionSpecial CommitteeConditions Precedent to ExecutionManagement structure after acquisition
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.The fixed assets that will no longer be needed following the closure of the Kobe Research Institute will be transferred to make effective use of management resources and improve capital efficiency.
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.