Worth reading
64In focus
Scored from 3 of 5 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
165
¥100 million (approx.)Wording
Avoiding a definitive answer
How definitive the wording is.This transaction
Share transferCounterparty株式会社 BREXA Technology
Disclosing companyRAKUS Co.,Ltd.
Execution Date / Effective Date1 April 2026 (completed)
Consideration and expenses
Amount of extraordinary income (loss)¥16.5 billion (approx.), expected to be recognized in the first quarter of the fiscal year ending March 2027
Impact on Business Performance
There will be no impact on the consolidated earnings forecast for the fiscal year ending March 2026. An extraordinary gain of ¥16.5 billion (approx.) is expected to be recognized in the first quarter of the fiscal year ending March 2027.
Procedures and assumptions
Management structure after acquisitionThe company will be excluded from the scope of consolidation from the first quarter of the fiscal year ending March 2027. Other details regarding the management structure, corporate name, representative, and treatment of employees: not disclosed
| Item | Details |
|---|---|
| Transaction name | Share transfer |
| Counterparty name | 株式会社 BREXA Technology |
| Name of the Subject Company | 株式会社ラクスパートナーズ |
| Number of shares acquired | All shares held (number of shares not disclosed) |
| Amount of extraordinary income (loss) | ¥16.5 billion (approx.), expected to be recognized in the first quarter of the fiscal year ending March 2027 |
| Impact on Business Performance | There will be no impact on the consolidated earnings forecast for the fiscal year ending March 2026. An extraordinary gain of ¥16.5 billion (approx.) is expected to be recognized in the first quarter of the fiscal year ending March 2027. |
| Execution Date / Effective Date | 1 April 2026 (completed) |
| Management structure after acquisition | The company will be excluded from the scope of consolidation from the first quarter of the fiscal year ending March 2027. Other details regarding the management structure, corporate name, representative, and treatment of employees: not disclosed |
Items this document does not state (25)
Business 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 CompanyAcquisition priceExpenses other than the acquisition priceType of ConsiderationMerger 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 ExecutionAmount
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.The company disclosed the completion of the share transfer and the expected recognition of the related extraordinary gain. No reason for the transfer was stated.
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.