Worth reading
32Immaterial
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
1000000
¥Wording
Conditional
How definitive the wording is.This transaction
Establishment of subsidiaryDisclosing companyGALA INCORPORATED
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.
Target company
EC-related businesses, liquor sales, operation of the Shoport platform (development, customer support and localization), and marketing and promotion of brands listed on the platform
Location Chiyoda-ku, TokyoShare capital ¥1,000,000Date of incorporation August 2026 (scheduled)
Consideration and expenses
Funding arrangementsGALA INCORPORATED will provide the entire investment (100%).
Impact on Business Performance
The impact of this matter on consolidated results for the fiscal year ending December 2026 will be minor.
Procedures and assumptions
Management structure after acquisitionThe representative director will be Kim Ji-ye (金 志芸). One director of GALA INCORPORATED will concurrently serve as the representative director of the company. Changes to the company name and employee treatment: not disclosed.
| Item | Details |
|---|---|
| Transaction name | Establishment of subsidiary |
| Name of the Subject Company | Gala Next Co., Ltd. |
| Business Description of the Subject Company | EC-related businesses, liquor sales, operation of the Shoport platform (development, customer support and localization), and marketing and promotion of brands listed on the platform |
| Location of the Subject Company | Chiyoda-ku, Tokyo |
| Capital Stock of the Subject Company | ¥1,000,000 |
| Date of Establishment of the Subject Company | August 2026 (scheduled) |
| Voting rights ownership percentage | After 100％ (before not disclosed) |
| Funding arrangements | GALA INCORPORATED will provide the entire investment (100%). |
| Impact on Business Performance | The impact of this matter on consolidated results for the fiscal year ending December 2026 will be minor. |
| Date of board resolution | 22 July 2026 |
| Execution Date / Effective Date | August 2026 (scheduled) |
| Management structure after acquisition | The representative director will be Kim Ji-ye (金 志芸). One director of GALA INCORPORATED will concurrently serve as the representative director of the company. Changes to the company name and employee treatment: not disclosed. |
Items this document does not state (20)
Counterparty nameNet 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 acquiredGoodwill amountAmount of extraordinary income (loss)Contract DateValuation 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 purpose is to pursue new businesses, including EC-related businesses and liquor sales, in an agile and flexible manner, accelerate decision-making and clarify business responsibility.
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