Worth reading
42Recurring
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
—
Displayed only when the document provides numerical figures.Wording
Conditional
How definitive the wording is.This transaction
This mergerCounterparty (target company)株式会社アフラ
Disclosing companyLIBERTA CO.,LTD.
TimelineThe spacing between the points is proportional to the actual number of days.
Target company
Manufacture and sale of cosmetics, planning and development of health- and beauty-related products and equipment, and planning and development
Location Shibuya, TokyoShare capital ¥10 millionDate of incorporation 13 February 2007
Net Sales¥208 million (fiscal year ended December 2025)
Operating profit¥16 million (fiscal year ended December 2025)
Net income for the current fiscal year¥2 million loss (fiscal year ended December 2025)
Net assets¥123 million (fiscal year ended December 2025)
Consideration and expenses
Acquisition priceNot applicable (no shares or other monetary consideration will be allocated in connection with the merger)
Type of ConsiderationNo consideration (no shares or other monetary consideration will be allocated in connection with the merger)
Merger ratio/share exchange ratioNot applicable (no shares or other monetary consideration will be allotted)
Impact on Business Performance
The impact on consolidated results will be immaterial.
Procedures and assumptions
Management structure after acquisitionThe Company's name, location, representative's title and name, business activities, capital and fiscal year-end will remain unchanged after the merger.
| Item | Details |
|---|---|
| Transaction name | This merger |
| Counterparty name | 株式会社アフラ |
| Name of the Subject Company | 株式会社アフラ |
| Business Description of the Subject Company | Manufacture and sale of cosmetics, planning and development of health- and beauty-related products and equipment, and planning and development |
| Location of the Subject Company | Shibuya, Tokyo |
| Capital Stock of the Subject Company | ¥10 million |
| Date of Establishment of the Subject Company | 13 February 2007 |
| Net Sales of the Subject Company | ¥208 million (fiscal year ended December 2025) |
| Operating Profit of the Subject Company | ¥16 million (fiscal year ended December 2025) |
| Net Income of the Subject Company | ¥2 million loss (fiscal year ended December 2025) |
| Net Assets of the Subject Company | ¥123 million (fiscal year ended December 2025) |
| Acquisition price | Not applicable (no shares or other monetary consideration will be allocated in connection with the merger) |
| Type of Consideration | No consideration (no shares or other monetary consideration will be allocated in connection with the merger) |
| Merger ratio/share exchange ratio | Not applicable (no shares or other monetary consideration will be allotted) |
| Number of shares acquired | Not applicable (the Company already owns all shares of 株式会社アフラ) |
| Voting rights ownership percentage | Before 100.00% → after Not applicable (株式会社アフラ will be dissolved) |
| Impact on Business Performance | The impact on consolidated results will be immaterial. |
| Date of board resolution | 15 September 2026 |
| Contract Date | 15 September 2026 |
| Execution Date / Effective Date | 1 December 2026 (planned) |
| Management structure after acquisition | The Company's name, location, representative's title and name, business activities, capital and fiscal year-end will remain unchanged after the merger. |
Items this document does not state (11)
Expenses other than the acquisition priceTender offer priceMinimum number of shares to be purchasedTender offer periodFunding arrangementsGoodwill amountAmount 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 purpose is to enhance management efficiency and corporate value by improving the efficiency of management resources, accelerating decision-making, reducing administrative costs and eliminating overlapping functions within the Group.
How to read this page
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