Decision and Details
Recognition of non-operating income from trading listed shares and completion of the exercise of Wintest Corp. 13th Series Stock Acquisition Rights
The company subscribed to the stock acquisition rights to support Wintest Corp.'s financing, then sold the shares acquired through their exercise. The purpose was to support the financing needs of listed companies and generate trading profits.
To be recorded as non-operating income in the first quarter of the fiscal year ending August 2027. Some of the amount has already been incorporated into the earnings forecast for the fiscal year ending August 2027. If it becomes necessary to revise the earnings forecast, the revision will be disclosed promptly.
| Item | Details |
|---|---|
| Matter Covered | Recognition of non-operating income from trading listed shares and completion of the exercise of Wintest Corp. 13th Series Stock Acquisition Rights |
| Decision Date | 22 October 2026 |
| Implementation Date | 22 October 2026 (sale and completion of stock acquisition rights exercise; actual result) |
| Period Covered | The first quarter of the fiscal year ending August 2027 |
| Amount | Gain on sale of securities held for trading: ¥75 million; funds raised by Wintest Corp.: ¥584 million (issuer proceeds) |
| Quantity / scale | 70,000 13th Series Stock Acquisition Rights; 7,000,000 potential shares |
| Impact on Business Performance | To be recorded as non-operating income in the first quarter of the fiscal year ending August 2027. Some of the amount has already been incorporated into the earnings forecast for the fiscal year ending August 2027. If it becomes necessary to revise the earnings forecast, the revision will be disclosed promptly. |
| Reason | The company subscribed to the stock acquisition rights to support Wintest Corp.'s financing, then sold the shares acquired through their exercise. The purpose was to support the financing needs of listed companies and generate trading profits. |
| Related previous disclosures | “Notice Regarding the Subscription to the 13th Series Stock Acquisition Rights (with Exercise Price Adjustment Clause)” dated 29 December 2025; “Earnings Forecast for the Fiscal Year Ending August 2027” released on 15 October 2026 |
| Future plans | Gains on securities held for trading will be recorded as non-operating income in the first quarter of the fiscal year ending August 2027. If it becomes necessary to revise the earnings forecast, the revision will be disclosed promptly. The company will continue to promote financing support through the subscription to stock acquisition rights and other means. |
Items this document does not state (2)
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.Because the company exercised the stock acquisition rights it had underwritten to support fundraising by Wintest Corp. and sold the acquired shares on the market. It also sought to generate income by not missing opportunities to profit from trading shares of listed companies it holds.