Worth reading
54Recurring
Scored from 3 of 5 sectionsDirection
Mixed performance
Direction inferred from the company’s description.Scale
36
¥ millionWording
Conditional
How definitive the wording is.This transaction
Liquidation of a consolidated subsidiaryDisclosing companyAIGAN CO.,LTD.
Execution Date / Effective Date2024年8月20日（清算結了日）
Target company
眼鏡販売業
Location 中華人民共和国北京市東城区Share capital 240万米ドル（285百万円）Date of incorporation May 1994
Consideration and expenses
Amount of extraordinary income (loss)特別利益（為替換算調整勘定取崩益）約36百万円、2025年3月期第2四半期連結会計期間
Impact on Business Performance
2025年3月期第2四半期連結会計期間に特別利益約36百万円を計上する見込み。純資産の部では相殺されるため、当該特別利益の計上による純資産の増減への影響はない。連結業績予想は精査のうえ、判明次第適切に開示する。
| Item | Details |
|---|---|
| Transaction name | Liquidation of a consolidated subsidiary |
| Name of the Subject Company | 北京愛眼眼鏡有限公司 |
| Business Description of the Subject Company | 眼鏡販売業 |
| Location of the Subject Company | 中華人民共和国北京市東城区 |
| Capital Stock of the Subject Company | 240万米ドル（285百万円） |
| Date of Establishment of the Subject Company | May 1994 |
| Voting rights ownership percentage | Before 100％ (after not disclosed) |
| Amount of extraordinary income (loss) | 特別利益（為替換算調整勘定取崩益）約36百万円、2025年3月期第2四半期連結会計期間 |
| Impact on Business Performance | 2025年3月期第2四半期連結会計期間に特別利益約36百万円を計上する見込み。純資産の部では相殺されるため、当該特別利益の計上による純資産の増減への影響はない。連結業績予想は精査のうえ、判明次第適切に開示する。 |
| Execution Date / Effective Date | 2024年8月20日（清算結了日） |
Items this document does not state (22)
Counterparty nameNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyNet Assets of the Subject CompanyAcquisition priceExpenses other than the acquisition priceType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredFunding arrangementsGoodwill amountDate of board resolutionContract DateValuation methodologyIndependent valuation institutionSpecial CommitteeConditions Precedent to ExecutionManagement structure after acquisition
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.清算結了に伴い、為替換算調整勘定を取り崩して特別利益を計上するため。ただし、この調整勘定は過去に純資産へプラス計上されており、清算によりそのプラス分が除外されるため、特別利益による純資産の増加と相殺される。
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.