Leasing of fixed assets by a consolidated subsidiary
Care Sank Co., Ltd. (consolidated subsidiary)
Land and buildings located in Yao, Osaka Prefecture. Planned for use in opening a senior home.
The purpose is to open a senior home under the “ケアサンク パートナーリース” business launched by ケアサンク in the current fiscal year.
Each of the lease consideration and sublease consideration exceeds 30% of net assets on the consolidated balance sheet for the most recent fiscal year. The amounts in yen have not been disclosed.
The impact on consolidated results for the fiscal year ending October 2026 is immaterial. The actual leasing and subleasing, and the timing of recognizing the gain on the difference between the lease and sublease consideration, are scheduled for approximately 1.5 years from now. The property lease and sublease are scheduled for 2028.
No specific impact was stated in the earnings forecast, and the impact on consolidated results for the fiscal year ending October 2026 is “immaterial.” If there is a material impact from the fiscal year ending October 2027 onward, it will be disclosed promptly.
The contract is scheduled to be signed in October 2026. Following construction of the property, the leasing and subleasing are scheduled for 2028. If there is a material impact from the fiscal year ending October 2027 onward, the company will provide prompt notice.
If there is a material impact on consolidated results from the fiscal year ending October 2027 onward, the company will provide prompt notice.
| Item | Details |
|---|---|
| Event name | Leasing of fixed assets by a consolidated subsidiary |
| Date of occurrence | 29 October 2026 (the date on which the Company decided to enter into the contract) |
| Subject Entity | Care Sank Co., Ltd. (consolidated subsidiary) |
| Target Locations / Products | Land and buildings located in Yao, Osaka Prefecture. Planned for use in opening a senior home. |
| Cause | The purpose is to open a senior home under the “ケアサンク パートナーリース” business launched by ケアサンク in the current fiscal year. |
| Amount of Impact on Business Performance | Each of the lease consideration and sublease consideration exceeds 30% of net assets on the consolidated balance sheet for the most recent fiscal year. The amounts in yen have not been disclosed. |
| Accounting period in which recognized | The impact on consolidated results for the fiscal year ending October 2026 is immaterial. The actual leasing and subleasing, and the timing of recognizing the gain on the difference between the lease and sublease consideration, are scheduled for approximately 1.5 years from now. The property lease and sublease are scheduled for 2028. |
| Impact on Earnings Forecast | No specific impact was stated in the earnings forecast, and the impact on consolidated results for the fiscal year ending October 2026 is “immaterial.” If there is a material impact from the fiscal year ending October 2027 onward, it will be disclosed promptly. |
| Outlook | The contract is scheduled to be signed in October 2026. Following construction of the property, the leasing and subleasing are scheduled for 2028. If there is a material impact from the fiscal year ending October 2027 onward, the company will provide prompt notice. |
| Planned follow-up disclosure | If there is a material impact on consolidated results from the fiscal year ending October 2027 onward, the company will provide prompt notice. |
Items this document does not state (15)
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 arrangement involves leasing fixed assets in a single block and subleasing them to open a senior home under the “ケアサンク パートナーリース” business launched by ケアサンク.