Worth reading
82Important
Scored from 3 of 5 sectionsDirection
Improvement
Direction inferred from the company’s description.Scale
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Conditional
How definitive the wording is.This transaction
Business AcquisitionCounterparty (target company)有限会社エキストラ
Disclosing companyHEROZ,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.
Date of board resolution3 August 2026
Contract Date3 August 2026
Execution Date / Effective DateBusiness acquisition date (closing): 3 August 2026 (today). Effective date of the business transfer: 1 August 2026.
Target company
AI training business; advertising business
Location Kawasaki, Kanagawa PrefectureShare capital ¥4 millionDate of incorporation July 1984
Net assetsNegative ¥32.651 million (fiscal year-end not stated)
Consideration and expenses
Acquisition priceNot disclosed in consideration of confidentiality obligations with the counterparty and other factors.
Goodwill amountThe specific amount is not disclosed. The aggregate amount of the business transfer consideration and the net amount of the receivables and payables attached to the business under the agreement is expected to be recorded as goodwill. 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 consolidated results for the fiscal year ending April 2027 is currently under review. If any matters arise that should be disclosed regarding the impact on results, the company will provide notice promptly.
Procedures and assumptions
Management structure after acquisitionKakumoto Takuya (角本 拓也), the current representative of エキストラ株式会社, is expected to continue serving as representative director of the new company. Kakumoto will hold 20% of the new company's issued shares. Employee treatment is not disclosed.
| Item | Details |
|---|---|
| Transaction name | Business Acquisition |
| Counterparty name | 有限会社エキストラ |
| Name of the Subject Company | 有限会社エキストラ |
| Business Description of the Subject Company | AI training business; advertising business |
| Location of the Subject Company | Kawasaki, Kanagawa Prefecture |
| Capital Stock of the Subject Company | ¥4 million |
| Date of Establishment of the Subject Company | July 1984 |
| Net Assets of the Subject Company | Negative ¥32.651 million (fiscal year-end not stated) |
| Acquisition price | Not disclosed in consideration of confidentiality obligations with the counterparty and other factors. |
| Voting rights ownership percentage | After HEROZ, Inc. 80.0%; Kakumoto Takuya (角本 拓也) 20.0% (before not disclosed) |
| Goodwill amount | The specific amount is not disclosed. The aggregate amount of the business transfer consideration and the net amount of the receivables and payables attached to the business under the agreement is expected to be recorded as goodwill. The amortization period is not disclosed. |
| Impact on Business Performance | The impact on consolidated results for the fiscal year ending April 2027 is currently under review. If any matters arise that should be disclosed regarding the impact on results, the company will provide notice promptly. |
| Date of board resolution | 3 August 2026 |
| Contract Date | 3 August 2026 |
| Execution Date / Effective Date | Business acquisition date (closing): 3 August 2026 (today). Effective date of the business transfer: 1 August 2026. |
| Management structure after acquisition | Kakumoto Takuya (角本 拓也), the current representative of エキストラ株式会社, is expected to continue serving as representative director of the new company. Kakumoto will hold 20% of the new company's issued shares. Employee treatment is not disclosed. |
Items this document does not state (16)
Net Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyExpenses other than the acquisition priceType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredFunding 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.The aim is to combine the AI training content and customer base of the AI training business with the HEROZ Group's AI-related technologies and products, thereby expanding its AI training services and supporting companies' AI transformation, using the training as an entry point.
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.