Capcom announced that it is building two new research and development facilities in Osaka, Japan. The cost of these new facilities is estimated at around eight billion yen, or $79 million. Construction of the first building (R&D Building S) began in May of 2013 and is expected to be completed by January 2015 at a cost of 2.5 billion yen, or $24.6 million. Construction on the second building (R&D Building N) began this month and is expected to be completed in February 2016 at a cost of 5.5 billion yen, or $54.1 million.
"The two R&D buildings will have a variety of latest facilities," Capcom recently told investors. "Examples include a motion capture room, a studio for producing and recording sound effects, and multi-purpose spaces that can hold more than 100 people."
"The two buildings will enable Capcom to utilize its outstanding game development skills even more effectively. Capcom is determined to use the new facilities to create highly original games that can meet the expectations of users."
In March, Capcom halved its annual net profit forecast, citing weaker than expected performance of its mobile games business, and a "special loss" of approximately five billion yen ($48.6 million) which was categorized as "business structural improvement expenses." We assume some of the costs related to the construction is what the company was talking about.