10. Related Party TransactionsRelated party transactions for the year ended September 30, 2016 are as follows;2016AttributeNameLocationAmount of capital or investment in capitalThe contents of a business operation or an occupationOwnership (Owned) ratio (%)RelationshipNature of transactionTrading amount AccountBalance at the end of the scal yearDirectorTeruo Hiruma- - Chairman of the Board(Owned) Direct 0.6- Purchase of treasury shares¥2,870 million($25,398thousand)- - (Transaction terms and conditions, policy to decide such terms and conditions)The Purchase of its treasury shares by the Company is a form of stock purchase through the Tokyo Stock Exchange Trading Network Off-Auction Own Share Repurchase Trading (ToSTNeT-3) at the closing stock price on May 27, 2016.For the year ended September 30, 2017 None11. Per Share InformationJapanese YenU.S. Dollars2016201720162017Per share of common stock:Earnings per share ¥ 90.23 ¥ 113.00 $ 0.79 $ 1.00 Cash dividends 34.00 34.00 0.30 0.30 12. Subsequent Events(Business combination through acquisition)The Company made a resolution at the Board of Directors meeting held on September 11, 2017 for Photonics Management Corp. (PMC), a consolidated subsidiary, to turn Energetiq Technology Inc. (EQ), which manufactures and sells light sources, into a subsidiary. The stock transfer agreement was concluded as of September 20, 2017. The acquisition of these shares was completed on October 16, 2017.1. Outline of business combination(1) Name of the acquired company and the content of its businessName of the acquired company: Energetiq Technology Inc.Business content: Development, manufacture and sale of light sources for semiconductor inspections(2) Main reason for the business combinationBy adding of EQ’s Laser Driven Light Sources and Extreme Ultraviolet light sources to the Company’s light sources, product offerings of our group will be expanded and our response to the demands of semiconductor inspection equipment market will be strengthened. In addition, combining the light source development technologies cultivated by both companies will increase the speed of development and lead to the development of even greater value-added products to open up new markets.(3) Business combination dateOctober 16, 2017(4) Legal form of the business combination Acquisition of shares with cash consideration(5) Name of the company after the combinationEnergetiq Technology Inc.(6) Percentage of voting rights acquired100%(7) Main grounds for determining the acquiring companyThis is because Photonics Management Corp., a consolidated subsidiary of the Company, acquired shares of EQ with cash consideration.27Annual Report 2017


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