Worth reading
57In focus
Scored from 3 of 5 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
4.4
Hundreds of millions of yenWording
Conditional
How definitive the wording is.This transaction
Disposal of Fixed AssetsDisclosing companyKODAMA CHEMICAL INDUSTRY CO.,LTD.
TimelineThe spacing between the points is proportional to the actual number of days.
Target company
Automotive Parts Manufacturing
Location Ohio, United StatesShare capital US$22 million
Consideration and expenses
Acquisition priceThe transfer price is not disclosed at the request of the counterparty.
Amount of extraordinary income (loss)Extraordinary gain of approximately ¥440 million (gain on sale of fixed assets), expected to be recorded in the second quarter of the fiscal year ending March 2027
Impact on Business Performance
An extraordinary gain of approximately ¥440 million (gain on sale of fixed assets) is expected to be recorded in the second quarter of the fiscal year ending March 2027. ¥400 million has already been incorporated into the consolidated full-year earnings forecast for the fiscal year ending March 2027. The yen-equivalent amount may fluctuate depending on the exchange rate applied in the financial statements.
| Item | Details |
|---|---|
| Transaction name | Disposal of Fixed Assets |
| Name of the Subject Company | YSK CORPORATION |
| Business Description of the Subject Company | Automotive Parts Manufacturing |
| Location of the Subject Company | Ohio, United States |
| Capital Stock of the Subject Company | US$22 million |
| Acquisition price | The transfer price is not disclosed at the request of the counterparty. |
| Amount of extraordinary income (loss) | Extraordinary gain of approximately ¥440 million (gain on sale of fixed assets), expected to be recorded in the second quarter of the fiscal year ending March 2027 |
| Impact on Business Performance | An extraordinary gain of approximately ¥440 million (gain on sale of fixed assets) is expected to be recorded in the second quarter of the fiscal year ending March 2027. ¥400 million has already been incorporated into the consolidated full-year earnings forecast for the fiscal year ending March 2027. The yen-equivalent amount may fluctuate depending on the exchange rate applied in the financial statements. |
| Date of board resolution | 16 January 2026 |
| Contract Date | 23 February 2026 (local time) |
| Execution Date / Effective Date | The transfer procedures were completed on 20 July 2026 (local time), which was also the handover date. |
Items this document does not state (21)
Counterparty nameDate 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, taking into comprehensive consideration the assets held.
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.