Worth reading
24Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Deterioration
Direction inferred from the company’s description.Scale
500
¥ millionWording
Conditional
How definitive the wording is.This transaction
Acquisition of shares of 板橋貿易株式会社 (making it a subsidiary)Disclosing companyMenicon Co.,Ltd.
Consideration and expenses
Acquisition priceAdditional consideration under the earn-out clause: ¥1,000 million
Impact on Business Performance
¥500 million recognized as selling, general and administrative expenses for the fiscal year ending March 2026
| Item | Details |
|---|---|
| Transaction name | Acquisition of shares of 板橋貿易株式会社 (making it a subsidiary) |
| Name of the Subject Company | 板橋貿易株式会社 |
| Acquisition price | Additional consideration under the earn-out clause: ¥1,000 million |
| Impact on Business Performance | ¥500 million recognized as selling, general and administrative expenses for the fiscal year ending March 2026 |
Items this document does not state (28)
Counterparty nameBusiness 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 CompanyExpenses 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)Date of board resolutionContract DateExecution Date / Effective 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.The amount of additional consideration under the earn-out clause was reasonably estimated. The amortization amount corresponding to the 5-year period elapsed from the acquisition of the shares through the present was recognized as selling, general and administrative expenses.
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.
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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.