Worth reading
46Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
12203
¥ millionWording
Conditional
How definitive the wording is.This transaction
This company splitCounterparty (target company)伊藤園ティーファクトリー株式会社
Disclosing companyITO EN,LTD.
TimelineThe spacing between the points is proportional to the actual number of days.
Target company
Manufacture of tea-leaf products (tea-bag products and packaged tea products); roasting of barley tea ingredients
Location Makinohara, Shizuoka PrefectureShare capital ¥300 millionDate of incorporation 11 May 1981
Net Sales¥14,736 million (fiscal year ended April 2026)
Operating profit¥533 million (fiscal year ended April 2026)
Net income for the current fiscal year¥381 million (fiscal year ended April 2026)
Net assets¥9,662 million (fiscal year ended April 2026)
Consideration and expenses
Acquisition priceNo consideration will be paid
Type of ConsiderationFree of charge (no allocation of shares or other consideration will be made)
Impact on Business Performance
As this company split will be carried out between the Company and its wholly owned subsidiary, its impact on consolidated results will be limited.
Procedures and assumptions
Conditions Precedent to ExecutionAs this is a simplified and short-form company split, neither company is required to obtain approval at a shareholders' meeting.
Management structure after acquisitionThere will be no changes to the Company's name, location, representative's title or name, business activities, capital, or fiscal year-end as a result of this company split.
| Item | Details |
|---|---|
| Transaction name | This company split |
| Counterparty name | 伊藤園ティーファクトリー株式会社 |
| Name of the Subject Company | 伊藤園ティーファクトリー株式会社 |
| Business Description of the Subject Company | Manufacture of tea-leaf products (tea-bag products and packaged tea products); roasting of barley tea ingredients |
| Location of the Subject Company | Makinohara, Shizuoka Prefecture |
| Capital Stock of the Subject Company | ¥300 million |
| Date of Establishment of the Subject Company | 11 May 1981 |
| Net Sales of the Subject Company | ¥14,736 million (fiscal year ended April 2026) |
| Operating Profit of the Subject Company | ¥533 million (fiscal year ended April 2026) |
| Net Income of the Subject Company | ¥381 million (fiscal year ended April 2026) |
| Net Assets of the Subject Company | ¥9,662 million (fiscal year ended April 2026) |
| Acquisition price | No consideration will be paid |
| Type of Consideration | Free of charge (no allocation of shares or other consideration will be made) |
| Voting rights ownership percentage | Before 100.00% (after not disclosed) |
| Impact on Business Performance | As this company split will be carried out between the Company and its wholly owned subsidiary, its impact on consolidated results will be limited. |
| Date of board resolution | 27 August 2026 |
| Contract Date | March 2027 (scheduled) |
| Execution Date / Effective Date | 1 May 2027 (scheduled) |
| Conditions Precedent to Execution | As this is a simplified and short-form company split, neither company is required to obtain approval at a shareholders' meeting. |
| Management structure after acquisition | There will be no changes to the Company's name, location, representative's title or name, business activities, capital, or fiscal year-end as a result of this company split. |
Items this document does not state (12)
Expenses other than the acquisition priceMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredFunding 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 consolidate manufacturing functions, improve operational efficiency, clarify roles and responsibilities, and establish a management structure that enables the ongoing monitoring of the benefits following integration, in order to respond quickly to changes in society and the environment and to evolving needs.
How to read this page
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