Nareru Group Inc.
Notice of Completion of Share Transfer of ATJC (Change in Subsidiaries) and Determination of Transfer Price and Loss Recognition
All shares of ATJC were transferred to SecureSoft Inc., resulting in ATJC being excluded from consolidation. The final transfer price is 1,144 million yen. A transfer loss of 564 million yen is expected on a consolidated (IFRS) basis and will be included in profit or loss from discontinued operations; a revision to the financial results will be announced separately.
Key Figures
- Final transfer price: 1,144 million yen
- Share transfer loss (IFRS): 564 million yen
- Share transfer loss (Japanese GAAP): 85 million yen
AI要約
Overview of the Transaction and Impact
Nareru Group Inc.'s consolidated subsidiary ATJC transferred all of its shares to SecureSoft Inc. pursuant to a share transfer agreement, and ATJC will be excluded from consolidation. The transfer execution date was 2026-10-30. The final transfer price was 1,144 million yen, reflecting a price adjustment of -56 million yen applied to the basic transfer price of 1,200 million yen.
Financial Impact and Future Outlook
As a result of this transfer, Nareru Group Inc. expects to record a share transfer loss of 564 million yen in the consolidated financial statements (IFRS). In the standalone financial statements (Japanese GAAP), a loss on sale of investments in associates of 85 million yen is expected to be recorded. The transaction will be treated as a discontinued operation and reflected in profit or loss from discontinued operations for the current fiscal year. For details, refer to the "Notice Regarding Revision of Full-Year Consolidated Financial Forecasts for the Fiscal Year Ending October 2026."
Nareru Group Inc.
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