Komori
M&A and Subsidiary Changes3474G-FACTORY CO.,LTD.Real Estate

Notice Regarding the Succession of Rights and Obligations Through a Company Split (Simplified Absorption-Type Company Split)

G-FACTORY株式会社 will acquire the business related to 双日食料株式会社's OMISE CRAFT platform for supporting the opening of restaurants through an absorption-type company split for cash consideration of ¥8 million. The effective date is scheduled for 1 September 2026.

Worth reading
45Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Improvement
Direction inferred from the company’s description.
Scale
8000
¥ thousand
Wording
Conditional
How definitive the wording is.

This transaction

Name of transaction
Counterparty (target company)双日食料株式会社
Disclosing companyG-FACTORY CO.,LTD.
Subject of this transaction
TimelineThe spacing between the points is proportional to the actual number of days.White points represent dates designated as scheduled dates in the document.
Target company

Import and export and domestic sale of agricultural, livestock and marine products, basic materials, processed foods and other food products

Location Minato-ku, TokyoShare capital ¥412 millionDate of incorporation 25 January 1983
Net Sales¥139,476 million (fiscal year ended March 2026)
Operating profit¥3,444 million (fiscal year ended March 2026)
Net income for the current fiscal year¥2,398 million (fiscal year ended March 2026)
Net assets¥23,103 million (fiscal year ended March 2026)
Consideration and expenses
Acquisition price¥8 million
Type of ConsiderationCash
Impact on Business Performance

The impact of this absorption-type company split on consolidated results for the fiscal year ending December 2026 is immaterial.

Procedures and assumptions
Valuation methodologyThe consideration was determined through good-faith discussions between the Company and 双日食料株式会社, taking comprehensive account of the earnings performance of the business and the rights and obligations to be succeeded to.
Management structure after acquisitionThere will be no changes to the Company's corporate name, location, representative, business activities, capital or fiscal year-end as a result of this absorption-type company split.
Business concernedThe business relating to the operation of OMISE CRAFT, a platform supporting the opening of restaurants
This transaction
ItemDetails
Transaction nameName of transaction
Counterparty name双日食料株式会社
Name of the Subject Company双日食料株式会社
Business Description of the Subject CompanyImport and export and domestic sale of agricultural, livestock and marine products, basic materials, processed foods and other food products
Location of the Subject CompanyMinato-ku, Tokyo
Capital Stock of the Subject Company¥412 million
Date of Establishment of the Subject Company25 January 1983
Net Sales of the Subject Company¥139,476 million (fiscal year ended March 2026)
Operating Profit of the Subject Company¥3,444 million (fiscal year ended March 2026)
Net Income of the Subject Company¥2,398 million (fiscal year ended March 2026)
Net Assets of the Subject Company¥23,103 million (fiscal year ended March 2026)
Acquisition price¥8 million
Type of ConsiderationCash
Impact on Business PerformanceThe impact of this absorption-type company split on consolidated results for the fiscal year ending December 2026 is immaterial.
Date of board resolution10 July 2026
Contract Date10 July 2026
Execution Date / Effective Date1 September 2026 (予定)
Valuation methodologyThe consideration was determined through good-faith discussions between the Company and 双日食料株式会社, taking comprehensive account of the earnings performance of the business and the rights and obligations to be succeeded to.
Management structure after acquisitionThere will be no changes to the Company's corporate name, location, representative, business activities, capital or fiscal year-end as a result of this absorption-type company split.
Business concernedThe business relating to the operation of OMISE CRAFT, a platform supporting the opening of restaurants
Items this document does not state (13)
Expenses other than the acquisition priceMerger 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)Independent 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.

To accelerate the development of a platform for food-service operators and advance the Company's transformation into a comprehensive platform company. The Company aims to enhance its corporate value over the medium to long term by expanding its business domains and brand recognition and strengthening its comprehensive support structure.

How to read this page

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice Regarding the Succession of Rights and Obligations Through a Company Split (Simplified Absorption-Type Company Split) | G-FACTORY CO.,LTD. (3474) timely disclosure | Komori