{"id":107483,"date":"2026-08-27T14:31:45","date_gmt":"2026-08-27T05:31:45","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4728-20260827-01_wp_corporate_restructuring\/"},"modified":"2026-09-22T00:45:16","modified_gmt":"2026-09-21T15:45:16","slug":"4728-20260827-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4728\/ir\/4728-20260827-01_wp_corporate_restructuring\/","title":{"rendered":"Notice regarding the anticipated recognition of gains from asset disposal and extraordinary profit, and the consolidation of bases and headquarter relocation"},"content":{"rendered":"<p>Announcement of the disposal of head office land and buildings and consolidation of bases through the construction of a new Nagaokakyo office building. The gain from disposal will be applied to the funding of the new office construction, with delivery\/relocation scheduled for March 2028.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"price_fetched_at":"","company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"4728","jir_company_name":"ToSE Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-27","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/4728-20260827-01.pdf","jir_short_summary":"Announcement of the disposal of head office land and buildings and consolidation of bases through the construction of a new Nagaokakyo office building. The gain from disposal will be applied to the funding of the new office construction, with delivery\/relocation scheduled for March 2028.","jir_summary":"### Overview of consolidation of bases and asset disposal\nWe have resolved to dispose of fixed assets related to the head office and will consolidate by relocating and reconfiguring the Kyoto head office, the Nishi-Oji Development Center, and the Yamazaki Development Center into the new Nagaokyo office building. The gains from disposal are intended to fund the construction of the new office, with delivery scheduled for March 2028. The new office building is targeted to commence operations in Nagaokyo by January 2028, with lease and disposition arrangements for related bases implemented in phases. Construction costs, etc., may be affected by inflation, but currently project cash flows are within the expected range.\n\n### Impacts and outlook\nThere will be no direct impact on the consolidated results for the fiscal year ending August 2026, and gains on disposal will be recorded as extraordinary income. In accounting for the construction of the new office building, we are considering applying accelerated depreciation, which, if applied, could result in extraordinary losses due to fixed asset depreciation. We plan to incorporate this accounting treatment into future earnings forecasts.","jir_financial_highlights":"Gain on disposal: 2,474 million yen (Unknown)\nConstruction cost (plan): approx. 2,830 million yen (Unknown)\nCash inflow: approx. 28 hundred million yen (Unknown)\nCash outflow: approx. 57 hundred million yen (Unknown)","jir_category":"","jir_hashtags":"#CorporateInformation, #RelocationAndBaseConsolidation","jir_key_figures":"Gain on disposal: 2,474 million yen\nConstruction funds: Cash inflow of about 28 hundred million yen, cash outflow of about 57 hundred million yen\nNagaokyo new office building construction cost: approx. 2,830 million yen\nDelivery date: March 2028 (new office completion and relocation)","jir_meta_title":"ToSE: Notice on Asset Disposal and Base Consolidation\/Headquarters Relocation | August 2026","jir_meta_description":"ToSE announces disposal of head office fixed assets and base consolidation through construction of a new Nagaokyo office building. Disposal gains to be allocated to new office construction funds, with delivery planned in March 2028. Accounting treatment considering in light of inflation.","jir_og_title":"ToSE Announcement: Asset Disposal and Base Consolidation","jir_og_description":"Announcement of head office fixed asset disposal and consolidation through the construction of the Nagaokyo new office building. Disposal gains to be allocated to funds for the new office; delivery planned for March 2028.","jir_og_image_url":"\/assets\/og\/company-corporate_restructuring.jpg","jir_chart_data_collection":"[]","ir_related_company":59999,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-107483","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice regarding the anticipated recognition of gains from asset disposal and extraordinary profit, and the consolidation of bases and headquarter relocation - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-4728\/ir\/4728-20260827-01_wp_corporate_restructuring\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4728\/ir\/4728-20260827-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4728\/ir\/4728-20260827-01_wp_corporate_restructuring\/\",\"name\":\"Notice regarding the anticipated recognition of gains from asset disposal and extraordinary profit, and the consolidation of bases and headquarter relocation - 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