Worth reading
66In focus
Scored from 4 of 5 sectionsDirection
Neutral
Direction inferred from the company’s description.Scale
325
US$ millionWording
Avoiding a definitive answer
How definitive the wording is.This transaction
This purchase and sale agreementCounterpartyCompal Electronics, Inc.
Disclosing companyDatasection Inc.
TimelineThe spacing between the points is proportional to the actual number of days.
Consideration and expenses
Acquisition priceUS$325 million (¥50,935 million)
Type of ConsiderationCash
Funding arrangementsThe acquisition is expected to be funded with ¥13,625 million in advance payments from the AI data center customer, ¥30,561 million in borrowings, and ¥6,748 million in proceeds from the exercise of the 23rd Series Stock Acquisition Rights. If payment precedes receipt of the advance payments or exercise of the stock acquisition rights, the amount funded through temporary borrowings may increase.
Impact on Business Performance
The impact on consolidated results is currently under review and is expected to be reflected in the consolidated earnings forecast for the fiscal year ending March 2027.
| Item | Details |
|---|---|
| Transaction name | This purchase and sale agreement |
| Counterparty name | Compal Electronics, Inc. |
| Acquisition price | US$325 million (¥50,935 million) |
| Type of Consideration | Cash |
| Funding arrangements | The acquisition is expected to be funded with ¥13,625 million in advance payments from the AI data center customer, ¥30,561 million in borrowings, and ¥6,748 million in proceeds from the exercise of the 23rd Series Stock Acquisition Rights. If payment precedes receipt of the advance payments or exercise of the stock acquisition rights, the amount funded through temporary borrowings may increase. |
| Impact on Business Performance | The impact on consolidated results is currently under review and is expected to be reflected in the consolidated earnings forecast for the fiscal year ending March 2027. |
| Date of board resolution | 7 May 2026 |
| Contract Date | 7 May 2026 |
| Execution Date / Effective Date | May-July 2026 (scheduled; delivery in installments) |
Items this document does not state (23)
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 CompanyExpenses other than the acquisition priceMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredVoting rights ownership percentageGoodwill amountAmount of extraordinary income (loss)Valuation 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.In response to the customer for this project requesting shorter latency, the site of the AI data center was changed from the previously planned location to Inzai, Chiba Prefecture, in order to bring the data center into operation at an early date. In response to the same customer's request for higher-performance GPUs, the GPUs were changed from the B200 to the B300.
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.