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M&A and Subsidiary Changes7462CAPITA Inc.Retail

(Change to and progress on disclosed matter) Partial change to “Notice Regarding the Transfer of Fixed Assets and Recognition of Extraordinary Gain”

The handover of the fixed assets, originally scheduled to take place in a single transaction on 28 September 2026, will instead be divided into 2 transactions on 19 October 2026 and the end of February 2027. Accordingly, the timing of recognition of extraordinary gains or losses will also be divided between the third and fourth quarters, rather than being recognized in the second quarter.

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This transaction

Disposal of fixed assets
TimelineThe spacing between the points is proportional to the actual number of days.
Impact on Business Performance

The extraordinary gain or loss arising from the transfer of the fixed assets is expected to be recognized separately in the third- and fourth-quarter accounting periods.

This transaction
ItemDetails
Transaction nameDisposal of fixed assets
Impact on Business PerformanceThe extraordinary gain or loss arising from the transfer of the fixed assets is expected to be recognized separately in the third- and fourth-quarter accounting periods.
Date of board resolution3 September 2026
Contract Date3 September 2026
Execution Date / Effective Date19 October 2026 and the end of February 2027 (scheduled)
Items this document does not state (27)
Counterparty nameName of the Subject CompanyBusiness 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 amountAmount of extraordinary income (loss)Valuation 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.

To divide the handover of the fixed assets into 2 transactions at the transferee’s request.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
(Change to and progress on disclosed matter) Partial change to “Notice Regarding the Transfer of Fixed Assets and Recognition of Extraordinary Gain” | CAPITA Inc. (7462) timely disclosure | Komori