Recognition of an Extraordinary Gain (Gain on Extinguishment of Shares Held in a Merger) in Connection with the Absorption-Type Merger of a Subsidiary
MOS FOOD SERVICES,INC. (filing company), 株式会社モスクレジット (wholly owned subsidiary and merged company)
The difference arose between the amount of net assets received from 株式会社モスクレジット on the effective date of the merger and the carrying amount of the shares in that company held by the Company.
¥1,820 million (extraordinary gain in the standalone financial statements for the fiscal year ending March 2027)
Fiscal year ending March 2027 non-consolidated financial statements
The Company will recognize a gain on extinguishment of shares held in a merger of ¥1,820 million as an extraordinary gain in its standalone financial statements for the fiscal year ending March 2027. As it will be eliminated in the consolidated financial statements, it will have no impact on the consolidated financial statements.
| Item | Details |
|---|---|
| Event name | Recognition of an Extraordinary Gain (Gain on Extinguishment of Shares Held in a Merger) in Connection with the Absorption-Type Merger of a Subsidiary |
| Date of occurrence | 1 April 2026 (effective date of the merger) |
| Subject Entity | MOS FOOD SERVICES,INC. (filing company), 株式会社モスクレジット (wholly owned subsidiary and merged company) |
| Cause | The difference arose between the amount of net assets received from 株式会社モスクレジット on the effective date of the merger and the carrying amount of the shares in that company held by the Company. |
| Amount of Impact on Business Performance | ¥1,820 million (extraordinary gain in the standalone financial statements for the fiscal year ending March 2027) |
| Accounting period in which recognized | Fiscal year ending March 2027 non-consolidated financial statements |
| Outlook | The Company will recognize a gain on extinguishment of shares held in a merger of ¥1,820 million as an extraordinary gain in its standalone financial statements for the fiscal year ending March 2027. As it will be eliminated in the consolidated financial statements, it will have no impact on the consolidated financial statements. |
Items this document does not state (18)
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 gain arose from the difference between the amount of net assets received from 株式会社モスクレジット through the merger and the carrying amount of the shares in that company held by MOS FOOD SERVICES,INC.