Worth reading
63In focus
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
300
¥ million (estimated amount)Wording
Conditional
How definitive the wording is.This transaction
This share acquisitionCounterparty岩井 大輔, istyle Inc., 滝澤 弘司, アトリエはるか従業員持株会
Disclosing companyKufu Company Holdings Inc.
The voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.The percentage before the change is not stated in this document.
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
ヘアメイク及びネイルサロンの運営 化粧品、化粧雑貨、装飾雑貨の販売 ヘアメイクアーティストの派遣 ドレスのレンタル及び販売 美容関連の教育及び研修の実施
Location Naka-ku, Nagoya, Aichi PrefectureShare capital ¥1 millionDate of incorporation 2018 年 11 月１日
Net Sales3,250 百万円（2025 年３期）
Operating profit211 百万円（2025 年３期）
Net income for the current fiscal year145 百万円（2025 年３期）
Net assets229 百万円（2025 年３期）
Consideration and expenses
Acquisition priceアトリエはるかの普通株式 294 百万円
Expenses other than the acquisition priceAdvisory fees and other expenses (estimated): ¥5 million
Type of Consideration混合（現金および当社株式。当社株式の一部を岩井大輔氏に割り当てる予定）
Impact on Business Performance
2026 年９月期の当社連結業績予想に反映しております。
Procedures and assumptions
Conditions Precedent to Execution本株式取得の実行日までに、株式会社ハルカホールディングスを吸収合併消滅会社、株式会社アトリエはるかを吸収合併存続会社とする本吸収合併を実行する予定。
| Item | Details |
|---|---|
| Transaction name | This share acquisition |
| Counterparty name | 岩井 大輔, istyle Inc., 滝澤 弘司, アトリエはるか従業員持株会 |
| Name of the Subject Company | 株式会社アトリエはるか |
| Business Description of the Subject Company | ヘアメイク及びネイルサロンの運営 化粧品、化粧雑貨、装飾雑貨の販売 ヘアメイクアーティストの派遣 ドレスのレンタル及び販売 美容関連の教育及び研修の実施 |
| Location of the Subject Company | Naka-ku, Nagoya, Aichi Prefecture |
| Capital Stock of the Subject Company | ¥1 million |
| Date of Establishment of the Subject Company | 2018 年 11 月１日 |
| Net Sales of the Subject Company | 3,250 百万円（2025 年３期） |
| Operating Profit of the Subject Company | 211 百万円（2025 年３期） |
| Net Income of the Subject Company | 145 百万円（2025 年３期） |
| Net Assets of the Subject Company | 229 百万円（2025 年３期） |
| Acquisition price | アトリエはるかの普通株式 294 百万円 |
| Expenses other than the acquisition price | Advisory fees and other expenses (estimated): ¥5 million |
| Type of Consideration | 混合（現金および当社株式。当社株式の一部を岩井大輔氏に割り当てる予定） |
| Number of shares acquired | 205,160 株（議決権の数：205,160 個） |
| Voting rights ownership percentage | Before －％ → after 45.3％ |
| Impact on Business Performance | 2026 年９月期の当社連結業績予想に反映しております。 |
| Date of board resolution | 14 November 2025 |
| Contract Date | 14 November 2025 |
| Execution Date / Effective Date | 2025 年 12 月 26 日（予定） |
| Conditions Precedent to Execution | 本株式取得の実行日までに、株式会社ハルカホールディングスを吸収合併消滅会社、株式会社アトリエはるかを吸収合併存続会社とする本吸収合併を実行する予定。 |
Items this document does not state (11)
Merger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodFunding arrangementsGoodwill 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.アトリエはるかのリアル店舗網や美容サービスのノウハウと、当社グループのデジタル領域での開発力を融合し、ユーザー体験の向上とさらなる事業成長を目指すため。
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