We will absorb-se merge CMK Products, a wholly owned subsidiary, effective April 1, 2026, and recognize a special profit of 1,287 million yen as the difference between the net assets and the carrying amount of shares at the effective date. However, this will be eliminated in consolidated results and will have no impact on the consolidated results for the fiscal year ending March 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"6958","jir_company_name":"\u65e5\u672c\u30b7\u30a4\u30a8\u30e0\u30b1\u30a4\u682a\u5f0f\u4f1a\u793e","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/6958-20260805-03.pdf","jir_short_summary":"We will absorb-se merge CMK Products, a wholly owned subsidiary, effective April 1, 2026, and recognize a special profit of 1,287 million yen as the difference between the net assets and the carrying amount of shares at the effective date. However, this will be eliminated in consolidated results and will have no impact on the consolidated results for the fiscal year ending March 2027.","jir_summary":"### Overview of Performance\nAs of April 1, 2026, by absorbing CMK Products, a wholly owned subsidiary, we recorded 1,287 million yen as a special profit on an individual financial basis, based on the difference between the net assets and the carrying amount of the held shares on the merger date. The impact on the consolidated results is eliminated, so it will not affect the consolidated performance for the fiscal year ending March 2027.\n\n### Outlook and Considerations\nThis is a special profit on an individual basis and does not affect consolidated performance. Investors should focus on the potential business operating and integration effects and the progress of integrating CMK Products rather than the financial impact of the merger.","jir_financial_highlights":"Special profit (assorted stock elimination gain): 1,287\u767e\u4e07\u5186 (Unknown)\nImpact on consolidated performance: Unknown (Not applicable (eliminated in consolidation with no impact))","jir_category":"","jir_hashtags":"#\u65e5\u672c\u30b7\u30a4\u30a8\u30e0\u30b1\u30a4\u682a\u5f0f\u4f1a\u793e, #IR, #\u65e5\u672c\u682a","jir_key_figures":"Special profit (assorted stock elimination gain): 1,287\u767e\u4e07\u5186\nImpact on consolidated results: none (eliminated)\nMerger date: 2026\u5e744\u67081\u65e5","jir_meta_title":"\u3010\u65e5\u672c\u30b7\u30a4\u30a8\u30e0\u30b1\u30a4\u682a\u5f0f\u4f1a\u793e\u3011Full Subsidiary Merger Leads to Special Profit Recognition | No Impact in 2027 Fiscal Year","jir_meta_description":"Japan CMK will recognize a special profit of 1,287 million yen as a result of the absorption merger with its wholly owned subsidiary CMK Products. No impact on consolidated results. Attention on future integration effects and business operations.","jir_og_title":"\u3010\u65e5\u672c\u30b7\u30a4\u30a8\u30e0\u30b1\u30a4\u3011Notice of Special Profit Allocation\uff5c2026-08-05","jir_og_description":"Special profit of 1,287 million yen recognized due to the absorption merger of CMK Products. No consolidated impact. Focus on future integration effects.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57003,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-95547","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n