Komori
M&A and Subsidiary Changes2750S.ISHIMITSU&CO.,LTD.Trading & Wholesale

Notice Regarding the Transfer of Fixed Assets by a Consolidated Subsidiary and the Recognition of Extraordinary Gain

The consolidated subsidiary transferred idle land it owned and recognized an approximately ¥760 million gain on the transfer as an extraordinary gain for the fiscal year ending March 2027. The proceeds from the transfer will be allocated to funding the construction of a new plant.

Worth reading
35Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
760
¥ million (approximate)
Wording
Conditional
How definitive the wording is.

This transaction

Disposal of Fixed Assets
CounterpartyWe refrain from disclosing this information at the request of the transferee.
Disclosing companyS.ISHIMITSU&CO.,LTD.
Subject of this transaction
TimelineThe spacing between the points is proportional to the actual number of days.
Consideration and expenses
Acquisition priceTransfer price: not disclosed at the request of the transferee
Expenses other than the acquisition priceMiscellaneous expenses (deducted in calculating the gain on the transfer; amount not disclosed)
Funding arrangementsProceeds from the transfer will be allocated to funding the construction of a new plant
Amount of extraordinary income (loss)Gain on transfer: ¥760 million (consolidated results for the fiscal year ending March 2027; extraordinary gain under “Gain on sale of fixed assets”)
Impact on Business Performance

The approximately ¥760 million gain on the transfer will be recognized as an extraordinary gain in the consolidated results for the fiscal year ending March 2027. It was already reflected in the earnings forecast announced on 14 May 2026.

This transaction
ItemDetails
Transaction nameDisposal of Fixed Assets
Counterparty nameWe refrain from disclosing this information at the request of the transferee.
Acquisition priceTransfer price: not disclosed at the request of the transferee
Expenses other than the acquisition priceMiscellaneous expenses (deducted in calculating the gain on the transfer; amount not disclosed)
Funding arrangementsProceeds from the transfer will be allocated to funding the construction of a new plant
Amount of extraordinary income (loss)Gain on transfer: ¥760 million (consolidated results for the fiscal year ending March 2027; extraordinary gain under “Gain on sale of fixed assets”)
Impact on Business PerformanceThe approximately ¥760 million gain on the transfer will be recognized as an extraordinary gain in the consolidated results for the fiscal year ending March 2027. It was already reflected in the earnings forecast announced on 14 May 2026.
Date of board resolution14 November 2025
Contract Date17 February 2026
Execution Date / Effective Date16 April 2026 (property handover date)
Items this document does not state (22)
Name 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 CompanyType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredVoting rights ownership percentageGoodwill amountValuation 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 company stated that the consolidated subsidiary transferred the fixed assets it owned to fund the construction of a new plant.

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.
Notice Regarding the Transfer of Fixed Assets by a Consolidated Subsidiary and the Recognition of Extraordinary Gain | S.ISHIMITSU&CO.,LTD. (2750) timely disclosure | Komori