Worth reading
46Recurring
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
65
US$ thousand (maximum)Wording
Conditional
How definitive the wording is.This transaction
Business AcquisitionCounterpartyRoboto Entertainment Limited
Disclosing companyPole To Win Holdings,Inc.
Date of board resolution20 October 2026
Contract Date20 October 2026
Execution Date / Effective Date20 October 2026 (business acquisition date)
Target company
Contracted game-related graphics production
Net SalesNot disclosed at the counterparty’s request
Operating profitNot disclosed at the counterparty’s request
Net income for the current fiscal yearNot disclosed at the counterparty’s request
Net assetsNot disclosed at the counterparty’s request
Consideration and expenses
Acquisition priceMaximum of US$65 thousand (¥10 million), including US$25 thousand payable upon execution of the agreement and US$40 thousand in earn-out consideration
Type of ConsiderationCash consideration (US$25 thousand payable upon execution of the agreement and US$40 thousand in earn-out consideration)
Goodwill amountThe amount to be recognized is currently under review and is expected to be immaterial. The amortization period is Not disclosed
Goodwill is the amount paid in excess of the acquired company's net assets.Impact on Business Performance
The impact on the current fiscal year’s earnings forecast is expected to be immaterial
Procedures and assumptions
Management structure after acquisitionThe acquisition is limited to certain assets, customer relationships and personnel necessary to operate the business, and does not include liabilities or other legal obligations. Changes to the trade name and representative are Not disclosed
| Item | Details |
|---|---|
| Transaction name | Business Acquisition |
| Counterparty name | Roboto Entertainment Limited |
| Business Description of the Subject Company | Contracted game-related graphics production |
| Net Sales of the Subject Company | Not disclosed at the counterparty’s request |
| Operating Profit of the Subject Company | Not disclosed at the counterparty’s request |
| Net Income of the Subject Company | Not disclosed at the counterparty’s request |
| Net Assets of the Subject Company | Not disclosed at the counterparty’s request |
| Acquisition price | Maximum of US$65 thousand (¥10 million), including US$25 thousand payable upon execution of the agreement and US$40 thousand in earn-out consideration |
| Type of Consideration | Cash consideration (US$25 thousand payable upon execution of the agreement and US$40 thousand in earn-out consideration) |
| Goodwill amount | The amount to be recognized is currently under review and is expected to be immaterial. The amortization period is Not disclosed |
| Impact on Business Performance | The impact on the current fiscal year’s earnings forecast is expected to be immaterial |
| Date of board resolution | 20 October 2026 |
| Contract Date | 20 October 2026 |
| Execution Date / Effective Date | 20 October 2026 (business acquisition date) |
| Management structure after acquisition | The acquisition is limited to certain assets, customer relationships and personnel necessary to operate the business, and does not include liabilities or other legal obligations. Changes to the trade name and representative are Not disclosed |
Items this document does not state (17)
Name of the Subject CompanyLocation of the Subject CompanyCapital Stock of the Subject CompanyDate of Establishment of the Subject CompanyExpenses 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 arrangementsAmount of extraordinary income (loss)Valuation methodologyIndependent 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.Against a backdrop of growing demand for game-related graphics production, the company aims to acquire a production base in Chengdu, a talent pool and a customer network, thereby strengthening access to the Asian market. It also plans to pursue cross-selling through collaboration with its existing overseas solutions, with the aim of expanding the business and enhancing corporate value over the medium to long term.
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.