This transaction
Change in Subsidiary Status (Conversion to Consolidated Subsidiary) and Launch of New BusinessThe voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.The percentage before the change is not stated in this document.
Restaurant operations
Revenue of ¥166 million is expected to be included in consolidated results for the fiscal year ending March 2027 and is scheduled to be incorporated into the earnings forecast for that fiscal year.
| Item | Details |
|---|---|
| Transaction name | Change in Subsidiary Status (Conversion to Consolidated Subsidiary) and Launch of New Business |
| Name of the Subject Company | DIAフードマネージメント合同会社 |
| Business Description of the Subject Company | Restaurant operations |
| Location of the Subject Company | Chuo-ku, Osaka |
| Capital Stock of the Subject Company | ¥10,000 |
| Date of Establishment of the Subject Company | 15 November 2024 |
| Net Sales of the Subject Company | — (fiscal year ended March 2025) |
| Operating Profit of the Subject Company | ¥0 thousand (fiscal year ended March 2025) |
| Net Income of the Subject Company | -¥23 thousand (fiscal year ended March 2025) |
| Net Assets of the Subject Company | -¥13 thousand (fiscal year ended March 2025) |
| Voting rights ownership percentage | After 100% (equity interest) (before not disclosed) |
| Funding arrangements | The transaction is scheduled to be funded with internal funds. |
| Impact on Business Performance | Revenue of ¥166 million is expected to be included in consolidated results for the fiscal year ending March 2027 and is scheduled to be incorporated into the earnings forecast for that fiscal year. |
| Date of board resolution | 24 April 2026 |
| Execution Date / Effective Date | May 2026 (scheduled) (business launch date) |
| Management structure after acquisition | DIAフードマネージメント合同会社 is scheduled to become a consolidated subsidiary and operate a restaurant business. An accomplished chef with experience training at renowned restaurants in France will be engaged as an external partner and commissioned to select the location, develop the concept and formulate the business plan. |
Items this document does not state (16)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The purpose is to further expand the Group’s business areas and enhance the value added of its services while pursuing efforts to capture inbound demand and invest in regional revitalization and community development businesses. The company intends to utilize the expertise of an external chef to launch the business quickly and ensure operational quality. In the future, it also aims to enhance the value of restaurants at golf courses and accommodation facilities, thereby strengthening the Group’s overall earnings base.