Worth reading
78Important
Scored from 2 of 5 sectionsDirection
Neutral
Direction inferred from the company’s description.Scale
1350
¥ millionWording
Avoiding a definitive answer
How definitive the wording is.This transaction
Acquisition of 株式会社ＢＪＣ as a subsidiaryDisclosing companyAi ROBOTICS INC.
Target company
Net Sales¥10,885 million (fiscal year ended October 2025)
Operating profit¥3,071 million (fiscal year ended October 2025)
Net income for the current fiscal year¥2,036 million (fiscal year ended October 2025; net income attributable to owners of the parent)
Net assets¥4,205 million (fiscal year ended October 2025)
Consideration and expenses
Goodwill amountAmount undisclosed. Assuming a 15-year amortization period, the amortization expense for the fiscal year ending March 2027 is expected to be approximately ¥1,350 million.
Goodwill is the amount paid in excess of the acquired company's net assets.Impact on Business Performance
The goodwill amortization expense for the fiscal year ending March 2027 is expected to be approximately ¥1,350 million.
| Item | Details |
|---|---|
| Transaction name | Acquisition of 株式会社ＢＪＣ as a subsidiary |
| Name of the Subject Company | 株式会社ＢＪＣ |
| Net Sales of the Subject Company | ¥10,885 million (fiscal year ended October 2025) |
| Operating Profit of the Subject Company | ¥3,071 million (fiscal year ended October 2025) |
| Net Income of the Subject Company | ¥2,036 million (fiscal year ended October 2025; net income attributable to owners of the parent) |
| Net Assets of the Subject Company | ¥4,205 million (fiscal year ended October 2025) |
| Goodwill amount | Amount undisclosed. Assuming a 15-year amortization period, the amortization expense for the fiscal year ending March 2027 is expected to be approximately ¥1,350 million. |
| Impact on Business Performance | The goodwill amortization expense for the fiscal year ending March 2027 is expected to be approximately ¥1,350 million. |
Items this document does not state (24)
Counterparty nameBusiness Description of the Subject CompanyLocation of the Subject CompanyCapital Stock of the Subject CompanyDate of Establishment of the Subject CompanyAcquisition priceExpenses 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 arrangementsAmount of extraordinary income (loss)Date of board resolutionContract DateExecution Date / Effective DateValuation methodologyIndependent 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 difference between the acquisition price in this transaction and BJC's consolidated net assets will be provisionally recognized as goodwill. The goodwill is being amortized over 15 years, and the company is consulting with its audit firm to finalize the provisional accounting treatment.
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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.