Worth reading
44Recurring
Scored from 1 of 5 sectionsDirection
Deterioration
Direction inferred from the company’s description.Scale
30
¥ millionWording
Definitive
How definitive the wording is.This transaction
Transfer of the business succession advisory businessCounterparty税理士法人エスネットワークス
Disclosing companyES NETWORKS CO.,LTD.
Execution Date / Effective Date2024年７月１日
Target company
Business succession advisory business
Consideration and expenses
Acquisition priceアーンアウト対価 30百万円
Amount of extraordinary income (loss)30百万円の事業譲渡益を2025年12月期に特別利益として計上予定
Impact on Business Performance
本アーンアウト対価の確定が当社の連結業績に与える影響は軽微
Procedures and assumptions
Valuation methodology移転した承継契約の継続状況に応じて、あらかじめ定めた算定方法を用いて算定
Conditions Precedent to Executionアーンアウト条件の達成および移転した承継契約の継続状況の確定
| Item | Details |
|---|---|
| Transaction name | Transfer of the business succession advisory business |
| Counterparty name | 税理士法人エスネットワークス |
| Business Description of the Subject Company | Business succession advisory business |
| Acquisition price | アーンアウト対価 30百万円 |
| Amount of extraordinary income (loss) | 30百万円の事業譲渡益を2025年12月期に特別利益として計上予定 |
| Impact on Business Performance | 本アーンアウト対価の確定が当社の連結業績に与える影響は軽微 |
| Execution Date / Effective Date | 2024年７月１日 |
| Valuation methodology | 移転した承継契約の継続状況に応じて、あらかじめ定めた算定方法を用いて算定 |
| Conditions Precedent to Execution | アーンアウト条件の達成および移転した承継契約の継続状況の確定 |
Items this document does not state (23)
Name of the Subject CompanyLocation of the Subject CompanyCapital Stock of the Subject CompanyDate of Establishment of the Subject CompanyNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyNet Assets 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 acquiredVoting rights ownership percentageFunding arrangementsGoodwill amountDate of board resolutionContract DateIndependent 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.移転した承継契約の継続状況が確定し、あらかじめ定めた算定方法に基づいてアーンアウト対価が算定されたため。
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.