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M&A and Subsidiary Changes6166NAKAMURA CHOUKOU CO.,LTD.Machinery

(Progress on Previously Disclosed Matter) Notice Regarding the Recognition of Extraordinary Income (Gain on Sale of Shares in an Affiliated Company)

The gain on the transfer of all shares in 日本ノズル株式会社 was finalized, and gains of ¥220 million in the consolidated financial statements and ¥2,024 million in the non-consolidated financial statements were recognized as extraordinary income for the fiscal year ending March 2026.

Worth reading
59In focus
Scored from 3 of 5 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
220
¥ million (consolidated)
Wording
Definitive
How definitive the wording is.

This transaction

The share transfer
Disclosing companyNAKAMURA CHOUKOU CO.,LTD.
日本ノズル株式会社Voting rights ownership percentageNumber of shares acquired All shares (number of shares and voting rights: Not disclosed)

The voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.The percentage before the change is not stated in this document.

Execution Date / Effective Date31 March 2026 (completed)
Consideration and expenses
Amount of extraordinary income (loss)Gain on sale of shares in an affiliate: ¥220 million (consolidated, fiscal year ending March 2026) / ¥2,024 million (non-consolidated, fiscal year ending March 2026)
Impact on Business Performance

Reflected in the financial results summary for the fiscal year ending March 2026

This transaction
ItemDetails
Transaction nameThe share transfer
Name of the Subject Company日本ノズル株式会社
Number of shares acquiredAll shares (number of shares and voting rights: Not disclosed)
Voting rights ownership percentageAfter 0% (after the transfer of all shares) (before not disclosed)
Amount of extraordinary income (loss)Gain on sale of shares in an affiliate: ¥220 million (consolidated, fiscal year ending March 2026) / ¥2,024 million (non-consolidated, fiscal year ending March 2026)
Impact on Business PerformanceReflected in the financial results summary for the fiscal year ending March 2026
Execution Date / Effective Date31 March 2026 (completed)
Items this document does not state (25)
Counterparty nameBusiness 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 periodFunding 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.

The gain on the consolidated financial statements was finalized in connection with the transfer of shares in 日本ノズル株式会社, which was completed on 31 March 2026.

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.
(Progress on Previously Disclosed Matter) Notice Regarding the Recognition of Extraordinary Income (Gain on Sale of Shares in an Affiliated Company) | NAKAMURA CHOUKOU CO.,LTD. (6166) timely disclosure | Komori