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M&A and Subsidiary Changes2315CAICA DIGITAL Inc.Information and Communications, Services and Others

Notice Concerning a Company Split with a Wholly Owned Subsidiary (Simplified Absorption-Type Company Split)

The Company will acquire, through an absorption-type company split, the three businesses of DX solutions, security solutions, and investment securities management from its wholly owned subsidiary, 株式会社CAICAテクノロジーズ. No consideration, including an allocation of shares, will be paid, and the effective date is scheduled for 1 July 2026.

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This transaction

Company split (simplified absorption-type company split)
Counterparty (target company)株式会社CAICAテクノロジーズ
Disclosing companyCAICA DIGITAL Inc.
Subject of this transaction
TimelineThe spacing between the points is proportional to the actual number of days.
Target company

System development and related businesses

Location Minato-ku, TokyoShare capital ¥301 millionDate of incorporation 7 October 2019
Net Sales¥5,191 million (fiscal year ended October 2025)
Operating profit¥156 million (fiscal year ended October 2025)
Net income for the current fiscal year¥111 million (fiscal year ended October 2025)
Net assets¥1,097 million (fiscal year ended October 2025)
Consideration and expenses
Acquisition priceNo shares or other consideration will be allocated or paid
Type of ConsiderationNone (no shares or other consideration will be allocated or paid)
Impact on Business Performance

The impact of this company split on the consolidated results of the Company's group will be immaterial.

Procedures and assumptions
Conditions Precedent to ExecutionNo shareholder approval is required at either the Company or 株式会社CAICAテクノロジーズ.
Management structure after acquisitionThe Company’s name, location, representative's title and name, business activities, capital, and fiscal year-end will not change as a result of this company split.
This transaction
ItemDetails
Transaction nameCompany split (simplified absorption-type company split)
Counterparty name株式会社CAICAテクノロジーズ
Name of the Subject Company株式会社CAICAテクノロジーズ
Business Description of the Subject CompanySystem development and related businesses
Location of the Subject CompanyMinato-ku, Tokyo
Capital Stock of the Subject Company¥301 million
Date of Establishment of the Subject Company7 October 2019
Net Sales of the Subject Company¥5,191 million (fiscal year ended October 2025)
Operating Profit of the Subject Company¥156 million (fiscal year ended October 2025)
Net Income of the Subject Company¥111 million (fiscal year ended October 2025)
Net Assets of the Subject Company¥1,097 million (fiscal year ended October 2025)
Acquisition priceNo shares or other consideration will be allocated or paid
Type of ConsiderationNone (no shares or other consideration will be allocated or paid)
Impact on Business PerformanceThe impact of this company split on the consolidated results of the Company's group will be immaterial.
Date of board resolution22 May 2026 (Friday)
Contract Date22 May 2026 (Friday)
Execution Date / Effective Date1 July 2026 (Wednesday) (scheduled)
Conditions Precedent to ExecutionNo shareholder approval is required at either the Company or 株式会社CAICAテクノロジーズ.
Management structure after acquisitionThe Company’s name, location, representative's title and name, business activities, capital, and fiscal year-end will not change as a result of this company split.
Items this document does not state (13)
Expenses other than the acquisition priceMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredVoting rights ownership percentageFunding arrangementsGoodwill amountAmount of extraordinary income (loss)Valuation methodologyIndependent valuation institutionSpecial Committee

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 strengthen the Group's overall business foundation by integrating customer support functions and consolidating management resources, including personnel and expertise, within the Company, thereby improving operational efficiency and accelerating decision-making.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Concerning a Company Split with a Wholly Owned Subsidiary (Simplified Absorption-Type Company Split) | CAICA DIGITAL Inc. (2315) timely disclosure | Komori