Worth reading
63In focus
Scored from 4 of 5 sectionsDirection
Neutral
Direction inferred from the company’s description.Scale
100
Ownership ratio (after change)Wording
Definitive
How definitive the wording is.This transaction
This share transfer and this share exchangeDisclosing companyRECOMM CO.,LTD.
The voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.
TimelineThe spacing between the points is proportional to the actual number of days.
Target company
Sales of stationery, office equipment, paper products, educational materials, scientific and laboratory equipment, weighing instruments, surveying equipment, office furniture, OA equipment and other products
Location Yuzawa, Akita PrefectureShare capital ¥10 millionDate of incorporation 29 October 1965 (Showa 40) (founded in 1797 (Kansei 9))
Consideration and expenses
Acquisition priceThe acquisition price is not disclosed pursuant to a confidentiality agreement with the seller of the shares.
Type of ConsiderationMixed (the consideration for the acquisition through the share transfer is not disclosed; 865,000 shares of the Company’s common stock were issued in the share exchange)
Impact on Business Performance
The impact on consolidated profit and loss for the fiscal year ending September 2026 is expected to be limited.
Procedures and assumptions
Valuation methodologyShare valuation by an independent valuation institution
Independent valuation institution株式会社ユニヴィスコンサルティング
Conditions Precedent to ExecutionApproval at an extraordinary general meeting of shareholders of とみや of the share exchange agreement. At the Company, shareholder approval was not required because this was a simplified share exchange under Article 796, Paragraph 2 of the Companies Act.
Management structure after acquisitionとみや became the Company’s wholly owned subsidiary. Tamaru Yasutaka (田丸安孝) became its representative director and president effective 4 September 2026. The corporate name and treatment of employees are not disclosed.
| Item | Details |
|---|---|
| Transaction name | This share transfer and this share exchange |
| Name of the Subject Company | 株式会社とみや |
| Business Description of the Subject Company | Sales of stationery, office equipment, paper products, educational materials, scientific and laboratory equipment, weighing instruments, surveying equipment, office furniture, OA equipment and other products |
| Location of the Subject Company | Yuzawa, Akita Prefecture |
| Capital Stock of the Subject Company | ¥10 million |
| Date of Establishment of the Subject Company | 29 October 1965 (Showa 40) (founded in 1797 (Kansei 9)) |
| Acquisition price | The acquisition price is not disclosed pursuant to a confidentiality agreement with the seller of the shares. |
| Type of Consideration | Mixed (the consideration for the acquisition through the share transfer is not disclosed; 865,000 shares of the Company’s common stock were issued in the share exchange) |
| Number of shares acquired | 4,891 shares (number of voting rights: 4,891) |
| Voting rights ownership percentage | Before 0％ → after 100.0％ |
| Impact on Business Performance | The impact on consolidated profit and loss for the fiscal year ending September 2026 is expected to be limited. |
| Date of board resolution | 17 August 2026 |
| Contract Date | 17 August 2026 |
| Execution Date / Effective Date | Share transfer execution date: 4 September 2026. Share exchange effective date: 7 September 2026 |
| Valuation methodology | Share valuation by an independent valuation institution |
| Independent valuation institution | 株式会社ユニヴィスコンサルティング |
| Conditions Precedent to Execution | Approval at an extraordinary general meeting of shareholders of とみや of the share exchange agreement. At the Company, shareholder approval was not required because this was a simplified share exchange under Article 796, Paragraph 2 of the Companies Act. |
| Management structure after acquisition | とみや became the Company’s wholly owned subsidiary. Tamaru Yasutaka (田丸安孝) became its representative director and president effective 4 September 2026. The corporate name and treatment of employees are not disclosed. |
Items this document does not state (14)
Counterparty nameNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyNet Assets of the Subject CompanyExpenses other than the acquisition priceMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodFunding arrangementsGoodwill amountAmount of extraordinary income (loss)Special 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 and rationale for the transaction are not explained in the body of the disclosure. The impact on consolidated profit and loss for the fiscal year ending September 2026 is expected to be limited.
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.