NEXON Co., Ltd.
Notice Regarding Change of Specific Subsidiary (Grandchild Company)
As of April 20, 2026, the consolidated subsidiary Nexon US Holding Inc. has reclassified Alignment Growth Fund II, LP, into a specific subsidiary. Investment amount is 42 million USD (approximately 6,651 million JPY), with the equity ratio increasing from 80% to 84%.
Key Figures
- Investment Received: 52 million USD (8,313 million JPY)
- Investment Amount Before Change: 42 million USD (6,651 million JPY), equity ratio 80%
- Investment Amount After Change: 42 million USD (6,651 million JPY), equity ratio 84%
AI要約
Overview of Specific Subsidiary Change
Nexon Co., Ltd. announced the reclassification of Alignment Growth Fund II, LP, an entity invested by its consolidated subsidiary Nexon US Holding Inc., into a specific subsidiary. Previously, this fund was considered outside of consolidated control due to the presence of a limited partner with significant influence. However, following the second closing where no other limited partners remained, after consultation with the audit firm, it was determined that Nexon US Holding Inc. effectively controls the fund, resulting in its treatment as a consolidated subsidiary. Consequently, the fund's investment amount equates to over 10% of the Company's capital stock, qualifying it as a specific subsidiary.
Details of Subsidiary and Fund and Future Outlook
The fund subject to change, Alignment Growth Fund II, LP, established in August 2025, is an investment business fund with Nexon US Holding Inc. holding 80% and NXC Corporation holding 20%. For the fiscal year ending December 2025, the fund reported net assets of 25 million USD, revenue of 0 million USD, and operating loss of 1 million USD. The impact of this reclassification on consolidated group performance is expected to be minor.
Nexon Co., Ltd.
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