Notice Regarding the Recognition of Extraordinary Gain on Bargain Purchase in a Step Acquisition | AEON CO.,LTD. (8267) timely disclosure

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Improvement

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Scale

69086

¥ million

Wording

Definitive

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Recognition of an Extraordinary Gain (Gain on Step Acquisition)

Subject Entity

AEON CO.,LTD. (filing company); TSURUHA HOLDINGS INC. (company subject to the additional share acquisition)

OccurrenceJanuary 2026 (additional acquisition of shares in TSURUHA HOLDINGS INC. and its inclusion as a consolidated subsidiary)

This disclosure04/09/2026

Cause

The interest held before the additional acquisition was revalued at fair value at the time of the additional acquisition of shares in TSURUHA HOLDINGS INC.

Amount of Impact on Business Performance

¥69,086 million (extraordinary gain (gain on step acquisition))

Accounting period in which recognized

The fourth-quarter consolidated accounting period of the fiscal year ending February 2026 (1 December 2025 to 28 February 2026)

Impact on Earnings Forecast

This has been reflected in the financial results summary for the fiscal year ending February 2026 announced today.

Event that occurred
Item	Details
Event name	Recognition of an Extraordinary Gain (Gain on Step Acquisition)
Date of occurrence	January 2026 (additional acquisition of shares in TSURUHA HOLDINGS INC. and its inclusion as a consolidated subsidiary)
Subject Entity	AEON CO.,LTD. (filing company); TSURUHA HOLDINGS INC. (company subject to the additional share acquisition)
Cause	The interest held before the additional acquisition was revalued at fair value at the time of the additional acquisition of shares in TSURUHA HOLDINGS INC.
Amount of Impact on Business Performance	¥69,086 million (extraordinary gain (gain on step acquisition))
Accounting period in which recognized	The fourth-quarter consolidated accounting period of the fiscal year ending February 2026 (1 December 2025 to 28 February 2026)
Impact on Earnings Forecast	This has been reflected in the financial results summary for the fiscal year ending February 2026 announced today.

Items this document does not state (18)

Date recognized / date notice receivedTarget Locations / ProductsType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changeOutlookPlanned follow-up disclosure

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The reasons the company gives

The company's own explanation, not something inferred from the numbers.

The interest held before the additional acquisition was revalued at fair value at the time of the additional acquisition of shares in TSURUHA HOLDINGS INC.

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