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Disclosure7035and factory,incInformation and Communications, Services and Others

Notice Regarding the Recognition of Extraordinary Income in Connection with the Listing of Investee Company Skyfall Co., Ltd.

Following the listing of investee Skyfall, we will sell part of our holdings and expect to recognize a ¥242 million gain on the sale of investment securities as an extraordinary gain in the first quarter of the fiscal year ending August 2027. We will continue to hold part of our stake in Skyfall after the sale and use the sale proceeds for growth investment in the IP business.

Worth reading
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Direction
Improvement
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Scale
242
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

Decision and Details

Recognition of an extraordinary gain (gain on the sale of investment securities) in connection with the listing of investee Skyfall

Decision17 September 2026
Period CoveredConsolidated accounting period for the first quarter of the fiscal year ending August 2027
ImplementationListing on 17 September 2026; the secondary offering and recognition of the extraordinary gain are planned and expected
Going forwardWe expect to sell part of our holdings in Skyfall and recognize a ¥242 million gain on the sale of investment securities as an extraordinary gain in the consolidated accounting period for the first quarter of the fiscal year ending August 2027. We will continue to hold 181,800 common shares after the sale and proceed with investment in the IP business.
AmountGain on sale of investment securities: ¥242 million
Quantity / scale181,900 common shares scheduled for the secondary offering, and 181,800 common shares to remain held after the offering
Reason

Skyfall will list on the Tokyo Stock Exchange Growth Market, and we will sell part of our holdings. The sale proceeds will be strategically concentrated on growth investment in the IP business.

Impact on Business Performance

Expected to be recognized as an extraordinary gain in the consolidated accounting period for the first quarter of the fiscal year ending August 2027

Decision and Details
ItemDetails
Matter CoveredRecognition of an extraordinary gain (gain on the sale of investment securities) in connection with the listing of investee Skyfall
Decision Date17 September 2026
Implementation DateListing on 17 September 2026; the secondary offering and recognition of the extraordinary gain are planned and expected
Period CoveredConsolidated accounting period for the first quarter of the fiscal year ending August 2027
AmountGain on sale of investment securities: ¥242 million
Quantity / scale181,900 common shares scheduled for the secondary offering, and 181,800 common shares to remain held after the offering
Impact on Business PerformanceExpected to be recognized as an extraordinary gain in the consolidated accounting period for the first quarter of the fiscal year ending August 2027
ReasonSkyfall will list on the Tokyo Stock Exchange Growth Market, and we will sell part of our holdings. The sale proceeds will be strategically concentrated on growth investment in the IP business.
Related previous disclosuresOur announcement dated 17 August 2026 regarding Skyfall's approval for a new listing on the Tokyo Stock Exchange Growth Market and the planned secondary offering of part of our holdings
Future plansWe expect to sell part of our holdings in Skyfall and recognize a ¥242 million gain on the sale of investment securities as an extraordinary gain in the consolidated accounting period for the first quarter of the fiscal year ending August 2027. We will continue to hold 181,800 common shares after the sale and proceed with investment in the IP business.
Items this document does not state (2)
Decision-Making BodyGoverning Rule

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.

To sell part of our holdings in connection with Skyfall's listing. The sale proceeds will be concentrated on growth investment in the IP business as a source of funds for sustainably increasing corporate value.

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.
Notice Regarding the Recognition of Extraordinary Income in Connection with the Listing of Investee Company Skyfall Co., Ltd. | and factory,inc (7035) timely disclosure | Komori