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How definitive the wording is.This transaction
This share transferCounterparty株式会社めちゃコミック
Disclosing companyAmazia,inc.
The voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after 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
Content production business (Webtoon and manga)
Location Shibuya, TokyoShare capital ¥15 millionDate of incorporation 10 June 2022
Net Sales¥53 million (fiscal year ended September 2025)
Operating profitOperating loss of ¥12 million (fiscal year ended September 2025)
Net income for the current fiscal yearNet loss of ¥13 million (fiscal year ended September 2025)
Net assetsNegative net assets of ¥21 million (fiscal year ended September 2025)
Consideration and expenses
Acquisition priceNot disclosed due to confidentiality obligations between the parties.
Amount of extraordinary income (loss)The Company expects to recognize a ¥91 million gain on the sale of shares in an affiliated company and an ¥8 million reversal of the allowance for doubtful accounts related to loans to WithLinks as extraordinary income in its consolidated and non-consolidated financial results for the fiscal year ending September 2026.
Impact on Business Performance
The Company expects to recognize extraordinary income in its consolidated and non-consolidated financial results for the fiscal year ending September 2026. Any revision to its full-year earnings forecast will be disclosed separately.
Procedures and assumptions
Management structure after acquisitionThe business will be operated under 株式会社めちゃコミック.
| Item | Details |
|---|---|
| Transaction name | This share transfer |
| Counterparty name | 株式会社めちゃコミック |
| Name of the Subject Company | 株式会社 WithLinks |
| Business Description of the Subject Company | Content production business (Webtoon and manga) |
| Location of the Subject Company | Shibuya, Tokyo |
| Capital Stock of the Subject Company | ¥15 million |
| Date of Establishment of the Subject Company | 10 June 2022 |
| Net Sales of the Subject Company | ¥53 million (fiscal year ended September 2025) |
| Operating Profit of the Subject Company | Operating loss of ¥12 million (fiscal year ended September 2025) |
| Net Income of the Subject Company | Net loss of ¥13 million (fiscal year ended September 2025) |
| Net Assets of the Subject Company | Negative net assets of ¥21 million (fiscal year ended September 2025) |
| Acquisition price | Not disclosed due to confidentiality obligations between the parties. |
| Number of shares acquired | 500 shares (90.9% voting rights ownership) |
| Voting rights ownership percentage | Before 90.9％ → after 0.0％ |
| Amount of extraordinary income (loss) | The Company expects to recognize a ¥91 million gain on the sale of shares in an affiliated company and an ¥8 million reversal of the allowance for doubtful accounts related to loans to WithLinks as extraordinary income in its consolidated and non-consolidated financial results for the fiscal year ending September 2026. |
| Impact on Business Performance | The Company expects to recognize extraordinary income in its consolidated and non-consolidated financial results for the fiscal year ending September 2026. Any revision to its full-year earnings forecast will be disclosed separately. |
| Date of board resolution | 25 August 2026 |
| Contract Date | 25 August 2026 |
| Execution Date / Effective Date | 30 September 2026 (予定) |
| Management structure after acquisition | The business will be operated under 株式会社めちゃコミック. |
Items this document does not state (12)
Expenses other than the acquisition priceType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodFunding arrangementsGoodwill amountValuation 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.Following a review of its business portfolio aimed at optimizing the management resources of the Group as a whole and achieving further growth in each business, the Company determined that operating WithLinks under 株式会社めちゃコミック, its principal sales partner, would be highly effective in enabling WithLinks to achieve further growth and maximizing the value of both companies' businesses.
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