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M&A and Subsidiary Changes6361EBARA CORPORATIONMachinery

(Progress on Disclosed Matters) Notice Regarding a Change in an Equity-Method Affiliate (Share Transfer) and Recognition of a Gain on Sale of Shares in an Affiliated Company

In connection with the transfer of shares in 水ing株式会社 announced on 14 April 2026, the Company expects to recognize a gain on sale of ¥17.2 billion on a consolidated basis and ¥22.1 billion on a standalone basis for the fiscal year ending December 2026.

Worth reading
69In focus
Scored from 2 of 5 sections
Direction
Improvement
Direction inferred from the company’s description.
Scale
172
¥100 million (consolidated; ¥22.1 billion on a standalone basis)
Wording
Conditional
How definitive the wording is.

This transaction

This share transfer
CounterpartyINFRONEER Holdings Inc.
Disclosing companyEBARA CORPORATION
Name of target companySubject of this transaction
Date of board resolution14 April 2026
Contract Date14 April 2026
Consideration and expenses
Amount of extraordinary income (loss)Gain on sale of shares in an affiliate of ¥22.1 billion (standalone, fiscal year ending December 2026); gain on sale of an investment accounted for under the equity method of ¥17.2 billion (consolidated, fiscal year ending December 2026)
Impact on Business Performance

The Company expects to recognize a gain on sale of an investment of ¥17.2 billion in the consolidated income statement and a gain on sale of shares in an affiliate of ¥22.1 billion in the standalone income statement for the fiscal year ending December 2026.

This transaction
ItemDetails
Transaction nameThis share transfer
Counterparty nameINFRONEER Holdings Inc.
Name of the Subject CompanyName of target company
Amount of extraordinary income (loss)Gain on sale of shares in an affiliate of ¥22.1 billion (standalone, fiscal year ending December 2026); gain on sale of an investment accounted for under the equity method of ¥17.2 billion (consolidated, fiscal year ending December 2026)
Impact on Business PerformanceThe Company expects to recognize a gain on sale of an investment of ¥17.2 billion in the consolidated income statement and a gain on sale of shares in an affiliate of ¥22.1 billion in the standalone income statement for the fiscal year ending December 2026.
Date of board resolution14 April 2026
Contract Date14 April 2026
Items this document does not state (25)
Business 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 periodNumber of shares acquiredVoting rights ownership percentageFunding arrangementsGoodwill amountExecution Date / Effective 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 will result from this share transfer.

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 Disclosed Matters) Notice Regarding a Change in an Equity-Method Affiliate (Share Transfer) and Recognition of a Gain on Sale of Shares in an Affiliated Company | EBARA CORPORATION (6361) timely disclosure | Komori