Komori
M&A and Subsidiary Changes423ALION OFFICE PRODUCTS CORP.Trading & Wholesale

(Update on Previously Disclosed Matter) Notice Regarding the Transfer of Fixed Assets and Recognition of Extraordinary Gain

The transfer and handover of the Yashio Distribution Warehouse have been completed. The transfer price was ¥1,052 million, and the gain on sale of fixed assets was finalized at ¥21 million. The gain is scheduled to be recognized as an extraordinary gain in the fourth quarter of the fiscal year ending September 2026.

Worth reading
80Important
Scored from 1 of 5 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
21
¥ million
Wording
Definitive
How definitive the wording is.

This transaction

Disposal of Fixed Assets
CounterpartyThe transferee is a domestic operating company. However, its identity will not be disclosed at the transferee's request.
Disclosing companyLION OFFICE PRODUCTS CORP.
Subject of this transaction
Execution Date / Effective Date31 August 2026 (completion of the handover of the transferred assets)
Consideration and expenses
Amount of extraordinary income (loss)Gain on sale of fixed assets: ¥21 million; scheduled to be recognized as an extraordinary gain in the consolidated accounting period for the fourth quarter of the fiscal year ending September 2026
Impact on Business Performance

The impact has already been reflected in the full-year consolidated earnings forecast for the fiscal year ending September 2026, and there is currently no change to the earnings forecast.

This transaction
ItemDetails
Transaction nameDisposal of Fixed Assets
Counterparty nameThe transferee is a domestic operating company. However, its identity will not be disclosed at the transferee's request.
Amount of extraordinary income (loss)Gain on sale of fixed assets: ¥21 million; scheduled to be recognized as an extraordinary gain in the consolidated accounting period for the fourth quarter of the fiscal year ending September 2026
Impact on Business PerformanceThe impact has already been reflected in the full-year consolidated earnings forecast for the fiscal year ending September 2026, and there is currently no change to the earnings forecast.
Execution Date / Effective Date31 August 2026 (completion of the handover of the transferred assets)
Items this document does not state (27)
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 CompanyAcquisition priceExpenses 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 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.

As stated in the previous disclosure dated 12 March 2026, the reason for the transfer is as previously disclosed and is not reiterated in this document.

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.
(Update on Previously Disclosed Matter) Notice Regarding the Transfer of Fixed Assets and Recognition of Extraordinary Gain | LION OFFICE PRODUCTS CORP. (423A) timely disclosure | Komori