Worth reading
63In focus
Scored from 3 of 5 sectionsDirection
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Definitive
How definitive the wording is.This transaction
Making a Company a Consolidated Subsidiary Through Subscription to a Third-Party Allotment of SharesCounterparty (target company)江西盛泰精密光学有限公司
Disclosing companyRS Technologies Co.,Ltd.
Date of board resolution24 July 2026
Execution Date / Effective DateThe transaction will not be carried out (no execution)
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
Conditions Precedent to ExecutionMeasures to address procedures related to tax incentives at the target company, among other matters
| Item | Details |
|---|---|
| Transaction name | Making a Company a Consolidated Subsidiary Through Subscription to a Third-Party Allotment of Shares |
| Counterparty name | 江西盛泰精密光学有限公司 |
| Name of the Subject Company | 江西盛泰精密光学有限公司 |
| Voting rights ownership percentage | After No acquisition, as the transaction will not be carried out (before not disclosed) |
| 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 | 24 July 2026 |
| Execution Date / Effective Date | The transaction will not be carried out (no execution) |
| Conditions Precedent to Execution | Measures to address procedures related to tax incentives at the target company, among other matters |
Items this document does not state (24)
Business Description of the Subject CompanyLocation of the Subject CompanyCapital Stock of the Subject CompanyDate 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 CompanyAcquisition priceExpenses other than the acquisition priceType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredFunding arrangementsGoodwill amountAmount of extraordinary income (loss)Contract DateValuation methodologyIndependent valuation institutionSpecial CommitteeManagement structure after acquisition
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.Although the subscription date was postponed again and discussions on the terms continued, including measures to address procedures related to the target company’s tax incentives, the parties ultimately failed to reach agreement on the various terms of the transaction.
How to read this page
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