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M&A and Subsidiary Changes7915Nissha Co.,Ltd.Information and Communications, Services and Others

(Progress on Disclosed Matter) Notice of Completion of Partial Share Transfer Resulting in a Change in Consolidated Subsidiary

The transfer of 14,134,064 shares in consolidated subsidiary USM, representing a 50% interest, has been completed, and USM has been removed from the scope of consolidation. The remaining 10% interest held by the Company is also scheduled to be transferred between mid-September 2027 and mid-September 2028.

Worth reading
89Important
Scored from 1 of 5 sections
Direction
Deterioration
Direction inferred from the company’s description.
Scale
14134064
Shares
Wording
Avoiding a definitive answer
How definitive the wording is.

This transaction

This share transfer
CounterpartyVÕ XUÂN BỘI LÂM
Disclosing companyNissha Co.,Ltd.
USM HEALTHCARE MEDICAL DEVICES FACTORY JOINT STOCK COMPANYVoting rights ownership percentage

The voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.

Execution Date / Effective Date17 September 2026 (completion of the transfer of 14,134,064 shares). The remaining 2,826,813 shares are scheduled to be transferred between mid-September 2027 and mid-September 2028.
Consideration and expenses
Amount of extraordinary income (loss)A gain or loss on the sale of shares in an affiliate is expected to be recognized in the fiscal year ending December 2026, but the amount is currently under review.
Impact on Business Performance

The impact on the full-year consolidated earnings forecast for the fiscal year ending December 2026 is currently under review.

This transaction
ItemDetails
Transaction nameThis share transfer
Counterparty nameVÕ XUÂN BỘI LÂM
Name of the Subject CompanyUSM HEALTHCARE MEDICAL DEVICES FACTORY JOINT STOCK COMPANY
Voting rights ownership percentageBefore 60% → after 10%
Amount of extraordinary income (loss)A gain or loss on the sale of shares in an affiliate is expected to be recognized in the fiscal year ending December 2026, but the amount is currently under review.
Impact on Business PerformanceThe impact on the full-year consolidated earnings forecast for the fiscal year ending December 2026 is currently under review.
Execution Date / Effective Date17 September 2026 (completion of the transfer of 14,134,064 shares). The remaining 2,826,813 shares are scheduled to be transferred between mid-September 2027 and mid-September 2028.
Items this document does not state (25)
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 acquiredFunding 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.

The implementation and completion of the share transfer have been announced, but no reason for the transfer has been provided. The gain or loss on the sale of shares in an affiliate and the impact on the consolidated earnings forecast are currently under review.

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.
(Progress on Disclosed Matter) Notice of Completion of Partial Share Transfer Resulting in a Change in Consolidated Subsidiary | Nissha Co.,Ltd. (7915) timely disclosure | Komori