Worth reading
25Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Mixed performance
Direction inferred from the company’s description.Scale
11366
¥ millionWording
Definitive
How definitive the wording is.This transaction
Absorption-Type MergerCounterparty (target company)株式会社吉野家, 株式会社北日本吉野家, 株式会社中日本吉野家, 株式会社関西吉野家, 株式会社西日本吉野家, 株式会社沖縄吉野家
Disclosing companyYOSHINOYA HOLDINGS CO.,LTD.
TimelineThe spacing between the points is proportional to the actual number of days.
Consideration and expenses
Amount of extraordinary income (loss)Gain on extinguishment of shares held in the merger: ¥11,366 million (cumulative first-quarter period of the fiscal year ending February 2027)
Impact on Business Performance
The Company recognized an extraordinary gain of ¥11,366 million in its non-consolidated financial results. As the gain is eliminated in the consolidated financial statements, it will have no impact on consolidated profit or loss.
| Item | Details |
|---|---|
| Transaction name | Absorption-Type Merger |
| Counterparty name | 株式会社吉野家, 株式会社北日本吉野家, 株式会社中日本吉野家, 株式会社関西吉野家, 株式会社西日本吉野家, 株式会社沖縄吉野家 |
| Name of the Subject Company | 株式会社吉野家, 株式会社北日本吉野家, 株式会社中日本吉野家, 株式会社関西吉野家, 株式会社西日本吉野家, 株式会社沖縄吉野家 |
| Amount of extraordinary income (loss) | Gain on extinguishment of shares held in the merger: ¥11,366 million (cumulative first-quarter period of the fiscal year ending February 2027) |
| Impact on Business Performance | The Company recognized an extraordinary gain of ¥11,366 million in its non-consolidated financial results. As the gain is eliminated in the consolidated financial statements, it will have no impact on consolidated profit or loss. |
| Date of board resolution | 27 November 2025 |
| Contract Date | 1 December 2025 |
| Execution Date / Effective Date | Effective 1 March 2026 |
Items this document does not state (24)
Business Description of the Subject CompanyLocation of the Subject CompanyCapital Stock of the Subject CompanyDate of Establishment of the Subject CompanyNet 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 acquiredVoting rights ownership percentageFunding arrangementsGoodwill amountValuation 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.The Company states that it recognized an extraordinary gain in its non-consolidated financial results because the absorption-type merger of 6 consolidated subsidiaries generated a gain on the extinguishment of shares held in the merger.
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