Decision and Details
The boards of directors of both companiesAbsorption-type merger with 株式会社ホーユーコーポレーション
As this was a merger without consideration between a wholly owned parent company and its wholly owned subsidiary, it constituted a simplified merger for the surviving company and a short-form merger for the absorbed company.
No impact of this absorption-type merger on financial results is stated. The disclosure states that no event is currently anticipated to impede the performance of obligations after the merger.
| Item | Details |
|---|---|
| Matter Covered | Absorption-type merger with 株式会社ホーユーコーポレーション |
| Decision-Making Body | The boards of directors of both companies |
| Decision Date | 28 August 2026 (date the merger agreement was executed) |
| Implementation Date | 1 October 2026 (effective date of the merger; completed) |
| Period Covered | From 1 October 2026 onward (from the effective date of the merger) |
| Amount | Total assets of the absorbed company: ¥1,468,030,726; total liabilities: ¥765,533,643; total net assets: ¥702,497,083 (as of 30 September 2025) |
| Quantity / scale | 232,200 issued ordinary shares (as of 30 September 2025) |
| Impact on Business Performance | No impact of this absorption-type merger on financial results is stated. The disclosure states that no event is currently anticipated to impede the performance of obligations after the merger. |
| Reason | As this was a merger without consideration between a wholly owned parent company and its wholly owned subsidiary, it constituted a simplified merger for the surviving company and a short-form merger for the absorbed company. |
| Governing Rule | Article 801, Paragraph 1 of the Companies Act; Article 200 of the Ordinance for Enforcement of the Companies Act; Article 789, Paragraphs 2 and 3; Article 799, Paragraphs 2 and 3; Article 796, Paragraph 2; Article 782, Paragraph 1; Articles 191 and 182 of the Ordinance for Enforcement of the Companies Act; and Article 921 of the Companies Act |
| Related previous disclosures | “Document for Prior Disclosure Regarding the Absorption-Type Merger (Document Kept in Advance for the Absorption-Type Merger)” dated 28 August 2026 |
| Future plans | No future plans are stated. The change was registered on 2 October 2026. |
The reasons the company gives
The company's own explanation, not something inferred from the numbers.As this was a merger between a wholly owned parent company and its wholly owned subsidiary, it constituted a simplified merger for the surviving company and a short-form merger for the absorbed company. The company stated that its assets are expected to continue to substantially exceed its liabilities after the merger and that no event is currently anticipated to impede the performance of its obligations.