Recognition of Gain on Sale of Investment Securities (Extraordinary Income)
Reporting company (HARD OFF CORPORATION Co.,Ltd.)
Ordinary shares of 株式会社ワットマン (one listed security)
The public tender offer for 株式会社ワットマン shares by IAPF３株式会社 was completed, and the sale of the shares held by the company was completed through settlement.
¥1,160 million (gain on sale of investment securities; extraordinary gain)
First quarter of the fiscal year ending March 2027
Related procedures
Tender offer
The gain will be recognized as an extraordinary gain in the financial results for the first quarter of the fiscal year ending March 2027.
| Item | Details |
|---|---|
| Event name | Recognition of Gain on Sale of Investment Securities (Extraordinary Income) |
| Date of occurrence | 9 April 2026 (sale completion and settlement date; the gain on sale of investment securities arose on 2 April 2026) |
| Subject Entity | Reporting company (HARD OFF CORPORATION Co.,Ltd.) |
| Target Locations / Products | Ordinary shares of 株式会社ワットマン (one listed security) |
| Cause | The public tender offer for 株式会社ワットマン shares by IAPF３株式会社 was completed, and the sale of the shares held by the company was completed through settlement. |
| Amount of Impact on Business Performance | ¥1,160 million (gain on sale of investment securities; extraordinary gain) |
| Accounting period in which recognized | First quarter of the fiscal year ending March 2027 |
| Type of litigation or proceeding | Tender offer |
| Outlook | The gain will be recognized as an extraordinary gain in the financial results for the first quarter of the fiscal year ending March 2027. |
Items this document does not state (16)
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 public tender offer for 株式会社ワットマン shares by IAPF３株式会社 was completed, and the offeror acquired the shares through settlement.