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Value Creation (9238) · RiskFirst stated

Potential payment of contingent consideration (earn-out) associated with the acquisition of a business

First written in FY2026-H1. . Latest entry: FY2026-H1.

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Earn-out Payment Risk Associated with the Acquisition of the LISMA Business and Other BusinessesA theme 1 companies write about · 1 as a headwind · 0 as a tailwind

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  1. FY2026-H1First statedAnnual report

    「If gross profit generated by the business during the 2-year period from the transfer date, from 1 April 2025 through 31 March 2027, exceeds a specified level, a payment of ¥60,000 thousand may be required. If gross profit generated by the business during the 1-year period from the transfer date, from 1 April 2025 through 31 March 2026, exceeds a specified level, a payment of ¥20,000 thousand may be required.」

    Contingent earn-out consideration of up to ¥60,000 thousand for the LISMA business and up to ¥20,000 thousand for the digital marketing support business may become payable if specified gross profit conditions are met.
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Potential payment of contingent consideration (earn-out) associated with the acquisition of a business | VALUE CREATION CO.,LTD. (9238) | Komori