Completion of the Transfer of Shares in ATJC Co., Ltd. (Change in Subsidiary), Finalisation of the Transfer Price and Recognition of a Loss on Transfer of Shares
ATJC Co., Ltd. (a consolidated subsidiary of the filing company) and Nareru Group Inc.
Finalisation of the transfer price after reflecting the price adjustment stipulated in the share transfer agreement, and the difference between ATJC's book value and the transfer price and other related amounts
The company expects to recognise a loss on transfer of shares of ¥564 million in the consolidated financial statements and a loss on sale of shares in an affiliate of ¥85 million in the non-consolidated financial statements. On a consolidated basis, the amount is expected to be presented in profit or loss for the period from discontinued operations.
Fiscal year ending October 2026
The company separately disclosed the “Notice Regarding Revisions to the Full-Year Consolidated Earnings Forecast for the Fiscal Year Ending October 2026” concerning the impact on consolidated results for the fiscal year ending October 2026, including this share transfer.
Change in voting rights ownership ratio
The voting rights ownership percentage is the proportion of the voting rights exercisable at a shareholders' meeting held by the shareholder.
100.0% (400 shares)
0% (0 shares)
In the consolidated financial statements for the fiscal year ending October 2026, the company expects to present the ¥564 million loss on transfer of shares, together with ATJC's business results and related tax effects from the beginning of the fiscal year through the share transfer completion date, in profit or loss for the period from discontinued operations. The loss for the period from discontinued operations is expected to be ¥309 million.
The amount of the loss may change as a result of finalising the financial statements and other procedures, but the timing of the next disclosure is Not disclosed.
| Item | Details |
|---|---|
| Event name | Completion of the Transfer of Shares in ATJC Co., Ltd. (Change in Subsidiary), Finalisation of the Transfer Price and Recognition of a Loss on Transfer of Shares |
| Date of occurrence | 30 October 2026 (share transfer completion date) |
| Subject Entity | ATJC Co., Ltd. (a consolidated subsidiary of the filing company) and Nareru Group Inc. |
| Cause | Finalisation of the transfer price after reflecting the price adjustment stipulated in the share transfer agreement, and the difference between ATJC's book value and the transfer price and other related amounts |
| Amount of Impact on Business Performance | The company expects to recognise a loss on transfer of shares of ¥564 million in the consolidated financial statements and a loss on sale of shares in an affiliate of ¥85 million in the non-consolidated financial statements. On a consolidated basis, the amount is expected to be presented in profit or loss for the period from discontinued operations. |
| Accounting period in which recognized | Fiscal year ending October 2026 |
| Impact on Earnings Forecast | The company separately disclosed the “Notice Regarding Revisions to the Full-Year Consolidated Earnings Forecast for the Fiscal Year Ending October 2026” concerning the impact on consolidated results for the fiscal year ending October 2026, including this share transfer. |
| Voting rights ownership percentage before the change | 100.0% (400 shares) |
| Voting rights ownership percentage after the change | 0% (0 shares) |
| Outlook | In the consolidated financial statements for the fiscal year ending October 2026, the company expects to present the ¥564 million loss on transfer of shares, together with ATJC's business results and related tax effects from the beginning of the fiscal year through the share transfer completion date, in profit or loss for the period from discontinued operations. The loss for the period from discontinued operations is expected to be ¥309 million. |
| Planned follow-up disclosure | The amount of the loss may change as a result of finalising the financial statements and other procedures, but the timing of the next disclosure is Not disclosed. |
Items this document does not state (14)
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 final transfer price was fixed after reflecting the price adjustment stipulated in the share transfer agreement, and the loss was calculated as the difference between ATJC's book value and the amount obtained by deducting selling-related expenses from the final transfer price.