Worth reading
57In focus
Scored from 3 of 5 sectionsDirection
Neutral
Direction inferred from the company’s description.Scale
3000000
yenWording
Definitive
How definitive the wording is.This transaction
Acquisition of the subject assetsCounterparty株式会社 e-sia
Disclosing companyFujisan Magazine Service Co.,Ltd.
Date of board resolution30 October 2026
Target company
Creation and sale of curricula and teaching materials related to education, and software development and sales
Location Chuo-ku, Fukuoka City, Fukuoka PrefectureShare capital ¥30 millionDate of incorporation 24 February 1987
Net assetsNegative ¥13,921,828 (June 2026)
Consideration and expenses
Acquisition price¥3,000,000, excluding tax
Impact on Business Performance
The impact on the Company's consolidated results for the fiscal year ending December 2026 is expected to be immaterial.
Procedures and assumptions
Management structure after acquisitionFor the system-provision services to third parties that use the subject assets, the transferee will continue providing the services under its own responsibility.
Total assets of the subject company¥123,294,227 (June 2026)
| Item | Details |
|---|---|
| Transaction name | Acquisition of the subject assets |
| Counterparty name | 株式会社 e-sia |
| Business Description of the Subject Company | Creation and sale of curricula and teaching materials related to education, and software development and sales |
| Location of the Subject Company | Chuo-ku, Fukuoka City, Fukuoka Prefecture |
| Capital Stock of the Subject Company | ¥30 million |
| Date of Establishment of the Subject Company | 24 February 1987 |
| Net Assets of the Subject Company | Negative ¥13,921,828 (June 2026) |
| Acquisition price | ¥3,000,000, excluding tax |
| Impact on Business Performance | The impact on the Company's consolidated results for the fiscal year ending December 2026 is expected to be immaterial. |
| Date of board resolution | 30 October 2026 |
| Management structure after acquisition | For the system-provision services to third parties that use the subject assets, the transferee will continue providing the services under its own responsibility. |
| Total assets of the subject company | ¥123,294,227 (June 2026) |
Items this document does not state (21)
Name of the Subject CompanyNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income 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)Contract DateExecution Date / Effective DateValuation 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.The software to be acquired was used by 株式会社受験Vアカデミー, which was acquired as a business by the Company's consolidated subsidiary, for academic affairs and school operations and in programming classes. It is therefore scheduled to continue being used in the businesses to be developed going forward.
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