Worth reading
39Recurring
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
400000
¥ thousand, including taxWording
Avoiding a definitive answer
How definitive the wording is.This transaction
Name of transactionCounterpartyNEW CLASSIC JAPAN Co., Ltd.
Disclosing companyHoriifoodservice Co.,Ltd.
TimelineThe spacing between the points is proportional to the actual number of days.
Target company
Operation of a prepared-food business
Location Yao, OsakaShare capital ¥50 million
Consideration and expenses
Acquisition price¥400 million, including tax
Impact on Business Performance
The impact of this transaction on consolidated results is expected to be immaterial.
Procedures and assumptions
Management structure after acquisitionThe head office and logistics structure will be rebuilt to suit the scale of the business.
| Item | Details |
|---|---|
| Transaction name | Name of transaction |
| Counterparty name | NEW CLASSIC JAPAN Co., Ltd. |
| Name of the Subject Company | 鮨桝食品株式会社 |
| Business Description of the Subject Company | Operation of a prepared-food business |
| Location of the Subject Company | Yao, Osaka |
| Capital Stock of the Subject Company | ¥50 million |
| Acquisition price | ¥400 million, including tax |
| Impact on Business Performance | The impact of this transaction on consolidated results is expected to be immaterial. |
| Date of board resolution | 30 April 2026 |
| Contract Date | 30 April 2026 |
| Execution Date / Effective Date | Late August 2026 (scheduled) |
| Management structure after acquisition | The head office and logistics structure will be rebuilt to suit the scale of the business. |
Items this document does not state (20)
Date of Establishment of the Subject CompanyNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyNet Assets of the Subject CompanyExpenses other than the acquisition priceType of ConsiderationMerger 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 CommitteeConditions Precedent to Execution
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.To make effective use of management resources and improve operational efficiency by rebuilding the head office and logistics structure to suit the scale of the business.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.