Worth reading
32Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
4.4
¥ millionWording
Avoiding a definitive answer
How definitive the wording is.This transaction
Disposal of Fixed AssetsCounterpartyThe transferee is a domestic corporation, but its identity is not disclosed at the transferee's request.
Disclosing companyTOP CULTURE Co.,Ltd.
TimelineThe spacing between the points is proportional to the actual number of days.White points represent dates designated as scheduled dates in the document.
Consideration and expenses
Acquisition priceThe transfer price is not disclosed at the transferee's request.
Expenses other than the acquisition priceEstimated costs and other expenses associated with the transfer (specific amount not disclosed)
Amount of extraordinary income (loss)Approximately ¥440 million in gain on the sale of fixed assets, expected to be recognized in the fiscal year ending October 2026
Impact on Business Performance
The gain on the sale of fixed assets is expected to be recognized as extraordinary income in the fiscal year ending October 2026. The consolidated earnings forecast for the fiscal year ending October 2026 is currently under review, including the impact of other factors.
Procedures and assumptions
Management structure after acquisitionThe business at the store will continue.
| Item | Details |
|---|---|
| Transaction name | Disposal of Fixed Assets |
| Counterparty name | The transferee is a domestic corporation, but its identity is not disclosed at the transferee's request. |
| Acquisition price | The transfer price is not disclosed at the transferee's request. |
| Expenses other than the acquisition price | Estimated costs and other expenses associated with the transfer (specific amount not disclosed) |
| Amount of extraordinary income (loss) | Approximately ¥440 million in gain on the sale of fixed assets, expected to be recognized in the fiscal year ending October 2026 |
| Impact on Business Performance | The gain on the sale of fixed assets is expected to be recognized as extraordinary income in the fiscal year ending October 2026. The consolidated earnings forecast for the fiscal year ending October 2026 is currently under review, including the impact of other factors. |
| Date of board resolution | 31 March 2026 |
| Contract Date | 31 March 2026 |
| Execution Date / Effective Date | Property handover date: 29 May 2026 (予定) |
| Management structure after acquisition | The business at the store will continue. |
Items this document does not state (22)
Name 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 CompanyType 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 Execution
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 promote the reallocation of management resources toward medium- to long-term growth in response to changes in market conditions and customer needs, including investments in systems, store renovations and new businesses.
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.