Worth reading
28Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
40
¥100 million (principal borrowing amount; separate special overdraft limit of ¥10 billion)Wording
Conditional
How definitive the wording is.This transaction
Additional acquisition of shares (making an equity-method affiliate)Counterparty (target company)Plus Alpha Consulting Co.,LTD.
Disclosing companyRAKUS Co.,Ltd.
TimelineThe spacing between the points is proportional to the actual number of days.
Consideration and expenses
Funding arrangementsBorrowing from Sumitomo Mitsui Banking Corporation: ¥4 billion under the borrowing agreement, plus a separate special overdraft limit of ¥10 billion.
Impact on Business Performance
The impact is expected to be immaterial.
Procedures and assumptions
Conditions Precedent to ExecutionStatus of the business combination review by the relevant authorities
| Item | Details |
|---|---|
| Transaction name | Additional acquisition of shares (making an equity-method affiliate) |
| Counterparty name | Plus Alpha Consulting Co.,LTD. |
| Name of the Subject Company | Plus Alpha Consulting Co.,LTD. |
| Funding arrangements | Borrowing from Sumitomo Mitsui Banking Corporation: ¥4 billion under the borrowing agreement, plus a separate special overdraft limit of ¥10 billion. |
| Impact on Business Performance | The impact is expected to be immaterial. |
| Date of board resolution | 25 August 2026 |
| Contract Date | 26 August 2026 (scheduled) |
| Execution Date / Effective Date | Borrowing drawdown date: 27 August 2026 (scheduled); share transfer completion date: 28 August 2026 (scheduled). |
| Conditions Precedent to Execution | Status of the business combination review by the relevant authorities |
Items this document does not state (23)
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 acquiredVoting rights ownership percentageGoodwill amountAmount of extraordinary income (loss)Valuation 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.The borrowing will be used to fund the acquisition of shares in Plus Alpha Consulting Co.,LTD. The special overdraft facility will be established to secure a flexible funding source for continuing business expansion and growth investments, and to enhance financial stability.
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.