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M&A and Subsidiary Changes5408NAKAYAMA STEEL WORKS,LTD.Iron & Steel, Nonferrous Metals

Notice Regarding the Transfer of Fixed Assets and Recognition of Extraordinary Gain

The Company has resolved to transfer rental real estate (land) in Hirakata, Osaka Prefecture. The gain on the transfer is expected to be approximately ¥2,362 million and is scheduled to be recognized as an extraordinary gain in the fiscal year ending March 2027.

Worth reading
39Recurring
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Direction
Mixed performance
Direction inferred from the company’s description.
Scale
2362
¥ million
Wording
Conditional
How definitive the wording is.

This transaction

Name of transaction
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 book value are not disclosed at the request of the transferee.
Funding arrangementsThe Company will transfer fixed assets it owns to raise funds for investment in a new electric furnace.
Amount of extraordinary income (loss)Gain on transfer: ¥2,362 million. The gain is scheduled to be recognized as an extraordinary gain under “Gain on Sale of Fixed Assets” in the financial results for the fiscal year ending March 2027.
Impact on Business Performance

The gain on the transfer is scheduled to be recognized as an extraordinary gain in the fiscal year ending March 2027. The earnings forecast for the fiscal year ending March 2027 is scheduled to be announced together with the announcement of the financial results for the fiscal year ending March 2026.

This transaction
ItemDetails
Transaction nameName of transaction
Acquisition priceThe transfer price and book value are not disclosed at the request of the transferee.
Funding arrangementsThe Company will transfer fixed assets it owns to raise funds for investment in a new electric furnace.
Amount of extraordinary income (loss)Gain on transfer: ¥2,362 million. The gain is scheduled to be recognized as an extraordinary gain under “Gain on Sale of Fixed Assets” in the financial results for the fiscal year ending March 2027.
Impact on Business PerformanceThe gain on the transfer is scheduled to be recognized as an extraordinary gain in the fiscal year ending March 2027. The earnings forecast for the fiscal year ending March 2027 is scheduled to be announced together with the announcement of the financial results for the fiscal year ending March 2026.
Date of board resolution31 March 2026
Contract DateMay 2026 (予定)
Execution Date / Effective DateMay 2026 (予定)
Items this document does not state (24)
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 priceType of ConsiderationMerger 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 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.

The Company will transfer fixed assets it owns to raise funds for investment in a new electric furnace.

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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Transfer of Fixed Assets and Recognition of Extraordinary Gain | NAKAYAMA STEEL WORKS,LTD. (5408) timely disclosure | Komori