Worth reading
25Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
1
Hundred millions of yenWording
Avoiding a definitive answer
How definitive the wording is.This transaction
This share transferCounterpartyINFRONEER Holdings Inc.
Disclosing companyEBARA CORPORATION
TimelineThe spacing between the points is proportional to the actual number of days.
Consideration and expenses
Amount of extraordinary income (loss)Consolidated: gain on sale of investments accounted for under the equity method of ¥17.2 billion (fiscal year ending December 2026); non-consolidated: gain on sale of shares in an affiliate of ¥22.0 billion (fiscal year ending December 2026)
Impact on Business Performance
The Company expects to record a gain on sale of ¥17.2 billion in its consolidated income statement and a gain on sale of shares in an affiliate of ¥22.0 billion in its non-consolidated income statement for the fiscal year ending December 2026.
| Item | Details |
|---|---|
| Transaction name | This share transfer |
| Counterparty name | INFRONEER Holdings Inc. |
| Name of the Subject Company | 水ing株式会社 |
| Amount of extraordinary income (loss) | Consolidated: gain on sale of investments accounted for under the equity method of ¥17.2 billion (fiscal year ending December 2026); non-consolidated: gain on sale of shares in an affiliate of ¥22.0 billion (fiscal year ending December 2026) |
| Impact on Business Performance | The Company expects to record a gain on sale of ¥17.2 billion in its consolidated income statement and a gain on sale of shares in an affiliate of ¥22.0 billion in its non-consolidated income statement for the fiscal year ending December 2026. |
| Date of board resolution | 14 April 2026 |
| Contract Date | 14 April 2026 |
| Execution Date / Effective Date | 1 July 2026 (share transfer completed) |
Items this document does not state (24)
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 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 expected gain on sale changed following completion of the 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.