Worth reading
43Recurring
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
47.9
% (sales of outlets scheduled for transfer / consolidated sales)Wording
Conditional
How definitive the wording is.This transaction
Business TransfersCounterparty株式会社ファッズ
Disclosing companykaihan co.,Ltd.
TimelineThe spacing between the points is proportional to the actual number of days.
Target company
Outlets operated under the “Shinjidai” and “Shinjidai 44” brands
Net Sales¥1,510 million (fiscal year ended March 2026, outlets scheduled for transfer)
Consideration and expenses
Acquisition priceScheduled transfer price: Not disclosed (not disclosed at the request of the other party)
Amount of extraordinary income (loss)Extraordinary gain of ¥172 million (to be recognized in the consolidated financial results for the second quarter of the fiscal year ending March 2027, excluding expenses related to the sale)
Impact on Business Performance
The impact on results for the fiscal year ending March 2027 is currently under review. The Company expects to recognize ¥172 million, excluding expenses related to the sale, as an extraordinary gain in its consolidated financial results for the second quarter of the fiscal year ending March 2027.
Procedures and assumptions
Valuation methodologyBy agreement between the parties, taking into account outlet profits and assets
| Item | Details |
|---|---|
| Transaction name | Business Transfers |
| Counterparty name | 株式会社ファッズ |
| Business Description of the Subject Company | Outlets operated under the “Shinjidai” and “Shinjidai 44” brands |
| Net Sales of the Subject Company | ¥1,510 million (fiscal year ended March 2026, outlets scheduled for transfer) |
| Acquisition price | Scheduled transfer price: Not disclosed (not disclosed at the request of the other party) |
| Amount of extraordinary income (loss) | Extraordinary gain of ¥172 million (to be recognized in the consolidated financial results for the second quarter of the fiscal year ending March 2027, excluding expenses related to the sale) |
| Impact on Business Performance | The impact on results for the fiscal year ending March 2027 is currently under review. The Company expects to recognize ¥172 million, excluding expenses related to the sale, as an extraordinary gain in its consolidated financial results for the second quarter of the fiscal year ending March 2027. |
| Date of board resolution | 15 July 2026 |
| Contract Date | 15 July 2026 |
| Execution Date / Effective Date | 30 September 2026 (scheduled closing date) |
| Valuation methodology | By agreement between the parties, taking into account outlet profits and assets |
Items this document does not state (21)
Name of the Subject CompanyLocation of the Subject CompanyCapital Stock of the Subject CompanyDate of Establishment 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.To make effective use of management resources, strengthen the Company’s financial position by repaying interest-bearing debt, and secure funds for investment aimed at sustainable growth.
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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