Worth reading
43Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
2474
¥ million (estimated gain on transfer)Wording
Avoiding a definitive answer
How definitive the wording is.This transaction
Transfer of fixed assets (transfer of the land and buildings at the Kyoto head office)TimelineThe spacing between the points is proportional to the actual number of days.White points represent dates designated as scheduled dates in the document.
Consideration and expenses
Acquisition priceThe transfer price and other details will not be disclosed at the request of the transferee.
Type of ConsiderationCash (proceeds from the sale of fixed assets)
Funding arrangementsThe proceeds from the sale of fixed assets will be used mainly to fund construction of the new office building. Cash inflows are expected to be approximately ¥5.7 billion.
Amount of extraordinary income (loss)The Company plans to recognize an estimated gain on the transfer of ¥2,474 million as an extraordinary gain in the fiscal year ending August 2028. If tax deferral accounting is applied, a loss on the reduction of fixed asset book value is expected to be recognized as an extraordinary loss; the amount is currently under review.
Impact on Business Performance
There will be no impact on consolidated results for the fiscal year ending August 2026. The gain on the transfer is scheduled to be recognized as an extraordinary gain in the fiscal year ending August 2028. The impact of any loss on the reduction of fixed asset book value arising from the application of tax deferral accounting is currently under review.
Procedures and assumptions
Management structure after acquisitionAround January 2028, staff from the Kyoto head office, the Nishi-Oji Development Center, and the Yamazaki Development Center are scheduled to move to the new office building. The Yamazaki Development Center building will be used as a training and equipment management site, while the Nishi-Oji Development Center will continue to be used under a sale-and-leaseback arrangement after its sale.
| Item | Details |
|---|---|
| Transaction name | Transfer of fixed assets (transfer of the land and buildings at the Kyoto head office) |
| Acquisition price | The transfer price and other details will not be disclosed at the request of the transferee. |
| Type of Consideration | Cash (proceeds from the sale of fixed assets) |
| Funding arrangements | The proceeds from the sale of fixed assets will be used mainly to fund construction of the new office building. Cash inflows are expected to be approximately ¥5.7 billion. |
| Amount of extraordinary income (loss) | The Company plans to recognize an estimated gain on the transfer of ¥2,474 million as an extraordinary gain in the fiscal year ending August 2028. If tax deferral accounting is applied, a loss on the reduction of fixed asset book value is expected to be recognized as an extraordinary loss; the amount is currently under review. |
| Impact on Business Performance | There will be no impact on consolidated results for the fiscal year ending August 2026. The gain on the transfer is scheduled to be recognized as an extraordinary gain in the fiscal year ending August 2028. The impact of any loss on the reduction of fixed asset book value arising from the application of tax deferral accounting is currently under review. |
| Date of board resolution | 27 August 2026 |
| Contract Date | September 2026 (planned) |
| Execution Date / Effective Date | Around March 2028 (予定; handover of the land and buildings at the Kyoto head office) |
| Management structure after acquisition | Around January 2028, staff from the Kyoto head office, the Nishi-Oji Development Center, and the Yamazaki Development Center are scheduled to move to the new office building. The Yamazaki Development Center building will be used as a training and equipment management site, while the Nishi-Oji Development Center will continue to be used under a sale-and-leaseback arrangement after its sale. |
Items this document does not state (22)
Counterparty nameName 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 amountValuation methodologyIndependent valuation institutionSpecial CommitteeConditions Precedent to Execution
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 purpose is to renew the organizational structure and workplace environment in order to strengthen the game development business and create new businesses in non-game areas. The Company aims to share resources through site consolidation, facilitate communication and decision-making, foster innovation, and improve productivity.
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.