This transaction
Acquisition of shares and conversion into a subsidiaryThe voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.
Apparel planning, manufacturing and sales
The impact on results for the fiscal year ending January 2027 is currently expected to be immaterial. If it becomes clear that the transaction will have a material impact on results, the company will disclose the information promptly.
| Item | Details |
|---|---|
| Transaction name | Acquisition of shares and conversion into a subsidiary |
| Counterparty name | 3 individual shareholders (names and addresses undisclosed) |
| Name of the Subject Company | 株式会社シャルズ |
| Business Description of the Subject Company | Apparel planning, manufacturing and sales |
| Location of the Subject Company | Nishi-ku, Osaka City |
| Capital Stock of the Subject Company | ¥80 million |
| Date of Establishment of the Subject Company | 3 April 1996 |
| Net Sales of the Subject Company | ¥1,162 million (fiscal year ended March 2026) |
| Operating Profit of the Subject Company | ¥100 million (fiscal year ended March 2026) |
| Net Income of the Subject Company | ¥45 million (fiscal year ended March 2026) |
| Net Assets of the Subject Company | ¥718 million (fiscal year ended March 2026) |
| Acquisition price | Undisclosed under a confidentiality agreement |
| Number of shares acquired | Common shares: 8,670 (voting rights: 8,670) |
| Voting rights ownership percentage | Before 0％ → after 100％ |
| Impact on Business Performance | The impact on results for the fiscal year ending January 2027 is currently expected to be immaterial. If it becomes clear that the transaction will have a material impact on results, the company will disclose the information promptly. |
| Date of board resolution | 22 May 2026 |
| Contract Date | 22 May 2026 |
| Execution Date / Effective Date | 2 June 2026 (scheduled) |
| Valuation methodology | Determined through discussions with the counterparty after conducting due diligence in each relevant area by external organizations |
Items this document does not state (13)
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.As a growth investment under its medium-term management plan, CROSS PLUS INC. intends to incorporate シャルズ's brand assets, direct-to-consumer customer touchpoints and IP content creation capabilities, and combine them with its own product planning, production and logistics functions to strengthen e-commerce sales, expand sales channels, accelerate overseas development and improve profitability by optimizing procurement and logistics costs.