Decision and Details
An absorption-type company split under which 筑波リース株式会社 is the splitting company and ORIX CORPORATION is the successor company
Because the value of the receivables relating to the business being transferred as consideration was calculated and determined based on the book value. In addition, in light of the earnings and cash flow positions, among other factors, it was determined that the obligations are expected to be performed.
Following the split, the Company's assets are expected to substantially exceed its liabilities, and it has been determined that the obligations it assumes are expected to be performed after the effective date.
| Item | Details |
|---|---|
| Matter Covered | An absorption-type company split under which 筑波リース株式会社 is the splitting company and ORIX CORPORATION is the successor company |
| Decision Date | 27 May 2026 (date of execution of the absorption-type company split agreement) |
| Implementation Date | 1 August 2026 (effective date, scheduled) |
| Period Covered | On or after 1 August 2026 |
| Amount | Value of receivables to be transferred: ¥2,166 million (estimate); value of liabilities to be transferred: ¥8 million (estimate); ORIX CORPORATION's consolidated assets: ¥18,002,776 million (as of 31 March 2026); liabilities: ¥13,378,965 million (same date); net assets: ¥4,573,068 million (same date) |
| Impact on Business Performance | Following the split, the Company's assets are expected to substantially exceed its liabilities, and it has been determined that the obligations it assumes are expected to be performed after the effective date. |
| Reason | Because the value of the receivables relating to the business being transferred as consideration was calculated and determined based on the book value. In addition, in light of the earnings and cash flow positions, among other factors, it was determined that the obligations are expected to be performed. |
| Governing Rule | Article 794, paragraph 1 of the Companies Act; Article 192 of the Ordinance for Enforcement of the Companies Act |
| Future plans | The absorption-type company split is scheduled to become effective on 1 August 2026. If any changes arise in these matters, separate written documents will be made available for public inspection and disclosure. |
Items this document does not state (3)
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.Advance disclosure of an absorption-type company split under the Companies Act. The consideration was calculated and determined based on the book value and was therefore deemed appropriate. It was also determined that the obligations are expected to be performed after the split.