Komori
Occurring Fact7486SANRIN CO.,LTD.Trading & Wholesale

Notice Regarding the Recognition of Extraordinary Gain on Bargain Purchase in a Step Acquisition

Following the additional acquisition of all shares of 軽井沢ガス株式会社, making it a wholly owned subsidiary, the Company revalued its previously held interest at fair value and recognized an extraordinary gain of ¥265 million.

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Improvement
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Scale
265
¥ million
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Recognition of an Extraordinary Gain (Gain on Step Acquisition)

Subject Entity

SANRIN CO.,LTD., 軽井沢ガス株式会社

Occurrence1 April 2026 (date of additional share acquisition)
This disclosure08/10/2026
Cause

The interest held before the additional acquisition was revalued at fair value as of the date of the additional acquisition following the additional acquisition of shares.

Amount of Impact on Business Performance

¥265 million (extraordinary gain (gain on step acquisition))

Accounting period in which recognized

The consolidated accounting period for the first quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026)

Impact on Earnings Forecast

Regarding revisions to earnings forecasts, Not disclosed. Reflected in the "Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 2027 under Japanese GAAP."

Event that occurred
ItemDetails
Event nameRecognition of an Extraordinary Gain (Gain on Step Acquisition)
Date of occurrence1 April 2026 (date of additional share acquisition)
Subject EntitySANRIN CO.,LTD., 軽井沢ガス株式会社
CauseThe interest held before the additional acquisition was revalued at fair value as of the date of the additional acquisition following the additional acquisition of shares.
Amount of Impact on Business Performance¥265 million (extraordinary gain (gain on step acquisition))
Accounting period in which recognizedThe consolidated accounting period for the first quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026)
Impact on Earnings ForecastRegarding revisions to earnings forecasts, Not disclosed. Reflected in the "Consolidated Financial Results for the First Quarter of the Fiscal Year Ending March 2027 under Japanese GAAP."
Items this document does not state (18)
Date recognized / date notice receivedTarget Locations / ProductsType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changeOutlookPlanned follow-up disclosure

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.

Because, following the additional acquisition of shares, the interest held before the additional acquisition was revalued at fair value as of the date of the additional acquisition.

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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.
Notice Regarding the Recognition of Extraordinary Gain on Bargain Purchase in a Step Acquisition | SANRIN CO.,LTD. (7486) timely disclosure | Komori