Worth reading
60In focus
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Improvement
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.Decision and Details
Board of DirectorsMerger of a Wholly Owned Subsidiary
Decision14 April 2025
Implementation1 April 2026 (scheduled)
Going forwardThe merger agreement is scheduled to be signed in January 2026, and the business combination is scheduled to take place on 1 April 2026.
Quantity / scale1 wholly owned subsidiary (日本製鋼所M&E株式会社)
Reason
Sustainable growth of the Materials and Engineering Business, accelerated creation of synergies within the group, and further strengthening of corporate governance
Impact on Business Performance
The transaction is scheduled to be accounted for as a transaction under common control. The specific amount of the impact of the merger on financial results is Not disclosed.
| Item | Details |
|---|---|
| Matter Covered | Merger of a Wholly Owned Subsidiary |
| Decision-Making Body | Board of Directors |
| Decision Date | 14 April 2025 |
| Implementation Date | 1 April 2026 (scheduled) |
| Quantity / scale | 1 wholly owned subsidiary (日本製鋼所M&E株式会社) |
| Impact on Business Performance | The transaction is scheduled to be accounted for as a transaction under common control. The specific amount of the impact of the merger on financial results is Not disclosed. |
| Reason | Sustainable growth of the Materials and Engineering Business, accelerated creation of synergies within the group, and further strengthening of corporate governance |
| Governing Rule | Accounting Standard for Business Combinations (ASBJ Statement No. 21), and Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Separations (ASBJ Guidance No. 10) |
| Future plans | The merger agreement is scheduled to be signed in January 2026, and the business combination is scheduled to take place on 1 April 2026. |
Items this document does not state (3)
Period CoveredAmountRelated previous disclosures
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.Sustainable growth of the Materials and Engineering Business, accelerated creation of synergies within the group, and further strengthening of corporate governance.
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