Worth reading
38Recurring
Scored from 4 of 5 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
999
Hundreds of millions of yenWording
Definitive
How definitive the wording is.This transaction
Succession of part of the business of Canon Medical Systems Corporation through a company split (simplified absorption-type company split)Counterparty (target company)Canon Medical Systems Corporation
Disclosing companyCANON INC.
Execution Date / Effective Date1 April 2026 (completed)
Consideration and expenses
Amount of extraordinary income (loss)¥99.9 billion (loss on cancellation of shares held in connection with the absorption-type company split, recognized in the individual financial statements for the second quarter of the fiscal year ending December 2026)
Impact on Business Performance
As the special loss will be eliminated in the consolidated financial statements, it will have no impact on the Company's consolidated results for the fiscal year ending December 2026.
| Item | Details |
|---|---|
| Transaction name | Succession of part of the business of Canon Medical Systems Corporation through a company split (simplified absorption-type company split) |
| Counterparty name | Canon Medical Systems Corporation |
| Name of the Subject Company | Canon Medical Systems Corporation |
| Amount of extraordinary income (loss) | ¥99.9 billion (loss on cancellation of shares held in connection with the absorption-type company split, recognized in the individual financial statements for the second quarter of the fiscal year ending December 2026) |
| Impact on Business Performance | As the special loss will be eliminated in the consolidated financial statements, it will have no impact on the Company's consolidated results for the fiscal year ending December 2026. |
| Execution Date / Effective Date | 1 April 2026 (completed) |
Items this document does not state (26)
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 amountDate of board resolutionContract DateValuation 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.Because a difference arose on the effective date of the absorption-type company split between the net assets transferred to the Company and the carrying value of the Canon Medical Systems Corporation shares held by the Company.
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