Komori
M&A and Subsidiary Changes3647ASULINA Co.,Ltd.Information and Communications, Services and Others

Notice Regarding the Transfer of Fixed Assets and Recognition of Extraordinary Gain

The Company has decided to transfer land it owns in Shima, Mie Prefecture (3,347 square meters) to the current holder of the superficies right. Although the transfer price will not be disclosed, the gain on sale is expected to be recognized as an extraordinary gain in the fourth quarter of the fiscal year ending August 2026.

Worth reading
34Immaterial
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
30
% (the book value is less than 30% of consolidated net assets, while the gain generated exceeds 30% of the average net income attributable to owners of the parent for the most recent five years)
Wording
Avoiding a definitive answer
How definitive the wording is.

This transaction

Disposal of Fixed Assets
TimelineThe spacing between the points is proportional to the actual number of days.White points represent dates designated as scheduled dates in the document.
Consideration and expenses
Acquisition priceThe transfer price will not be disclosed.
Amount of extraordinary income (loss)A level exceeding 30% of the average net income attributable to owners of the parent for the most recent five years (expected to be recognized as an extraordinary gain in the fourth-quarter consolidated accounting period of the fiscal year ending August 2026)
Impact on Business Performance

The gain is expected to be recognized as an extraordinary gain in the fourth-quarter consolidated accounting period of the fiscal year ending August 2026. The consolidated earnings forecast is currently being reviewed, including the impact of other factors, and any necessary revision will be disclosed promptly.

This transaction
ItemDetails
Transaction nameDisposal of Fixed Assets
Acquisition priceThe transfer price will not be disclosed.
Amount of extraordinary income (loss)A level exceeding 30% of the average net income attributable to owners of the parent for the most recent five years (expected to be recognized as an extraordinary gain in the fourth-quarter consolidated accounting period of the fiscal year ending August 2026)
Impact on Business PerformanceThe gain is expected to be recognized as an extraordinary gain in the fourth-quarter consolidated accounting period of the fiscal year ending August 2026. The consolidated earnings forecast is currently being reviewed, including the impact of other factors, and any necessary revision will be disclosed promptly.
Date of board resolution14 July 2026
Contract Date14 July 2026
Execution Date / Effective Date21 July 2026 (予定)
Items this document does not state (25)
Counterparty nameName 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 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 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.

To make effective use of management resources and strengthen the Company's financial position while pursuing the selection and concentration of management resources through the verification and review of the business environment and business progress.

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 and Recognition of Extraordinary Gain | ASULINA Co.,Ltd. (3647) timely disclosure | Komori