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How definitive the wording is.This transaction
Dissolution and liquidation of a consolidated subsidiaryDisclosing companyOPTORUN CO.,LTD.
TimelineThe spacing between the points is proportional to the actual number of days.
Target company
Development, manufacture, sale, import and export, and maintenance of precision processing equipment for optical products
Location Tsurugashima, Saitama PrefectureShare capital ¥340 million, including capital reservesDate of incorporation 3 July 2023
Net Sales¥1.626 million (fiscal year ended December 2025)
Operating profitOperating loss of ¥105.836 million (fiscal year ended December 2025)
Net income for the current fiscal yearNet loss of ¥106.099 million (fiscal year ended December 2025)
Net assets¥157.525 million (fiscal year ended December 2025)
Consideration and expenses
Amount of extraordinary income (loss)The amount of the loss associated with the dissolution is currently under review.
Impact on Business Performance
The impact of the dissolution and liquidation of the subsidiary on consolidated results is expected to be immaterial.
Procedures and assumptions
Management structure after acquisitionFollowing the dissolution and liquidation of NLT, the capital and business alliance between the Company and AIメカテック will continue, and the two companies will pursue the nanoimprint lithography business as appropriate in response to customer needs. NLT's corporate name, representative and treatment of employees: Not disclosed
| Item | Details |
|---|---|
| Transaction name | Dissolution and liquidation of a consolidated subsidiary |
| Name of the Subject Company | ナノリソティックス株式会社 |
| Business Description of the Subject Company | Development, manufacture, sale, import and export, and maintenance of precision processing equipment for optical products |
| Location of the Subject Company | Tsurugashima, Saitama Prefecture |
| Capital Stock of the Subject Company | ¥340 million, including capital reserves |
| Date of Establishment of the Subject Company | 3 July 2023 |
| Net Sales of the Subject Company | ¥1.626 million (fiscal year ended December 2025) |
| Operating Profit of the Subject Company | Operating loss of ¥105.836 million (fiscal year ended December 2025) |
| Net Income of the Subject Company | Net loss of ¥106.099 million (fiscal year ended December 2025) |
| Net Assets of the Subject Company | ¥157.525 million (fiscal year ended December 2025) |
| Voting rights ownership percentage | Before 58.8% (after not disclosed) |
| Amount of extraordinary income (loss) | The amount of the loss associated with the dissolution is currently under review. |
| Impact on Business Performance | The impact of the dissolution and liquidation of the subsidiary on consolidated results is expected to be immaterial. |
| Date of board resolution | 20 October 2026 |
| Execution Date / Effective Date | Dissolution resolution by NLT: 28 October 2026 (scheduled); completion of company liquidation: around February 2027 (scheduled) |
| Management structure after acquisition | Following the dissolution and liquidation of NLT, the capital and business alliance between the Company and AIメカテック will continue, and the two companies will pursue the nanoimprint lithography business as appropriate in response to customer needs. NLT's corporate name, representative and treatment of employees: Not disclosed |
Items this document does not state (16)
Counterparty nameAcquisition priceExpenses other than the acquisition priceType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredFunding arrangementsGoodwill amountContract DateValuation 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.After considering a more agile and efficient operating structure to launch and develop the nanoimprint lithography business at an early stage, in light of progress in technology development and expanding customer needs, the Company determined that the dissolution and liquidation of NLT would be reasonable.
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