Worth reading
65In focus
Scored from 3 of 5 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
398487
¥ thousandWording
Definitive
How definitive the wording is.This transaction
Transfer of shares in subsidiaryDisclosing companyVIXTON corporation
Execution Date / Effective DateDated 30 March 2026 (completed)
Consideration and expenses
Acquisition price¥1
Type of ConsiderationCash
Amount of extraordinary income (loss)Gain on sale of shares in subsidiary: ¥398,487 thousand (consolidated fiscal year ending March 2026)
Impact on Business Performance
Reflected in the Consolidated Financial Results Summary for the fiscal year ending March 2026 released today
| Item | Details |
|---|---|
| Transaction name | Transfer of shares in subsidiary |
| Name of the Subject Company | 株式会社三和製作所 |
| Acquisition price | ¥1 |
| Type of Consideration | Cash |
| Number of shares acquired | All shares held |
| Amount of extraordinary income (loss) | Gain on sale of shares in subsidiary: ¥398,487 thousand (consolidated fiscal year ending March 2026) |
| Impact on Business Performance | Reflected in the Consolidated Financial Results Summary for the fiscal year ending March 2026 released today |
| Execution Date / Effective Date | Dated 30 March 2026 (completed) |
Items this document does not state (24)
Counterparty nameBusiness 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 priceMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodVoting rights ownership percentageFunding arrangementsGoodwill amountDate of board resolutionContract DateValuation 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.Because the shares in the subsidiary, which was in a state of negative net worth, were transferred for ¥1, the difference from the subsidiary's net assets in the consolidated financial statements was recognized as a gain on sale. The matter is being disclosed again because the accounting treatment has been finalized.
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.