Komori
Disclosure3083Star seeds Co.,Ltd.Retail

Notice Regarding the Procurement and Leasing of Server-Related Products by a Consolidated Subsidiary

The consolidated subsidiary’s board of directors approved a transaction to purchase 32 AI servers for data centers and lease them to a Japanese company for 24 months. The full lease amount will be received before delivery, and the transaction is scheduled to be recognized as a sale for accounting purposes.

Worth reading
64In focus
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Direction
Improvement
Direction inferred from the company’s description.
Scale
29
¥100 million
Wording
Avoiding a definitive answer
How definitive the wording is.

Decision and Details

Board of Directors

Purchase and 24-month lease of 32 AI servers for data centers

Decision12 October 2026
Period CoveredLease term: 24 months
ImplementationRevenue is scheduled to be recognized upon delivery and acceptance of the equipment. The specific delivery and acceptance dates are Not disclosed
Going forwardThe equipment is scheduled to be delivered and accepted, with revenue recognized upon acceptance. Depending on the timing of delivery and acceptance, revenue may be recognized in the fiscal year ending February 2028. If any matter requiring disclosure arises, it will be disclosed promptly
AmountThe total transaction value is approximately US$18.33 million (approximately ¥2.9 billion). It is expected to represent at least 10% of consolidated revenue for the previous consolidated fiscal year. Details of the transaction value breakdown are not disclosed
Quantity / scale32 AI servers for data centers
Reason

To add leasing as a new transaction format alongside conventional sales, address customers’ needs for internal procedures related to equipment installation and asset management, and capture growing demand for AI infrastructure

Impact on Business Performance

Revenue is expected to be recognized in the fiscal year ending February 2027. It has already been reflected in the full-year consolidated earnings forecast for the fiscal year ending February 2027 dated 8 September 2026, and there is no change to the earnings forecast. Depending on the timing of delivery and acceptance, revenue may instead be recognized in the fiscal year ending February 2028

Decision and Details
ItemDetails
Matter CoveredPurchase and 24-month lease of 32 AI servers for data centers
Decision-Making BodyBoard of Directors
Decision Date12 October 2026
Implementation DateRevenue is scheduled to be recognized upon delivery and acceptance of the equipment. The specific delivery and acceptance dates are Not disclosed
Period CoveredLease term: 24 months
AmountThe total transaction value is approximately US$18.33 million (approximately ¥2.9 billion). It is expected to represent at least 10% of consolidated revenue for the previous consolidated fiscal year. Details of the transaction value breakdown are not disclosed
Quantity / scale32 AI servers for data centers
Impact on Business PerformanceRevenue is expected to be recognized in the fiscal year ending February 2027. It has already been reflected in the full-year consolidated earnings forecast for the fiscal year ending February 2027 dated 8 September 2026, and there is no change to the earnings forecast. Depending on the timing of delivery and acceptance, revenue may instead be recognized in the fiscal year ending February 2028
ReasonTo add leasing as a new transaction format alongside conventional sales, address customers’ needs for internal procedures related to equipment installation and asset management, and capture growing demand for AI infrastructure
Related previous disclosures5 September 2025, “Notice Regarding the Establishment of a Subsidiary and Commencement of a New Business”; 8 October 2026, “Notice Regarding the Purchase and Sale of Server-Related Products by a Consolidated Subsidiary”; 8 September 2026, “Notice Regarding the Revision of the Full-Year Consolidated Earnings Forecast for the Fiscal Year Ending February 2027 (Upward Revision)”
Future plansThe equipment is scheduled to be delivered and accepted, with revenue recognized upon acceptance. Depending on the timing of delivery and acceptance, revenue may be recognized in the fiscal year ending February 2028. If any matter requiring disclosure arises, it will be disclosed promptly
Items this document does not state (1)
Governing Rule

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.

To offer leasing as a new transaction format in addition to sales, address customers’ needs for internal procedures related to equipment installation and asset management, and capture growing demand for AI infrastructure.

How to read this page

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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.
Notice Regarding the Procurement and Leasing of Server-Related Products by a Consolidated Subsidiary | Star seeds Co.,Ltd. (3083) timely disclosure | Komori