Worth reading
51Recurring
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
15
% (the acquisition price for each company is less than 15% of net assets at the end of the immediately preceding fiscal year)Wording
Conditional
How definitive the wording is.This transaction
Acquisition of shares resulting in a change in subsidiariesCounterpartyOgawa Takuro (小川 拓郎), Ogawa Yujin (小川 祐仁)
Disclosing companyEXTREME CO.,LTD.
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
Software development, Software development
Location 2-17-5 Hakataekihigashi, Hakata-ku, Fukuoka, Fukuoka Prefecture, 2-17-5 Hakataekihigashi, Hakata-ku, Fukuoka, Fukuoka PrefectureShare capital ¥10 million, ¥10 millionDate of incorporation 16 March 2001, 2 July 2018
Net Sales¥283.463 million (fiscal year ended February 2026), ¥41.381 million (fiscal year ended June 2025)
Operating profit¥10.372 million (fiscal year ended February 2026), ¥4.425 million (fiscal year ended June 2025)
Net income for the current fiscal year¥17.066 million (fiscal year ended February 2026), ¥3.672 million (fiscal year ended June 2025)
Net assets¥118.241 million (fiscal year ended February 2026), ¥23.573 million (fiscal year ended June 2025)
Consideration and expenses
Acquisition price株式会社アットアイパス Not disclosed due to the confidentiality obligations between the parties and the strong request of the counterparty / 株式会社インフィズジャパン Not disclosed due to the confidentiality obligations between the parties and the strong request of the counterparty
Type of ConsiderationCash (the acquisition cost is expected to be funded with cash on hand)
Funding arrangementsExpected to be funded with cash on hand
Impact on Business Performance
The impact on results for the fiscal year ending March 2027 is immaterial
Procedures and assumptions
Valuation methodologyTaking into consideration an appraisal by a third-party institution and other factors
Management structure after acquisitionThe companies are expected to become consolidated subsidiaries of the Company from the second quarter of the fiscal year ending March 2027
| Item | Details |
|---|---|
| Transaction name | Acquisition of shares resulting in a change in subsidiaries |
| Counterparty name | Ogawa Takuro (小川 拓郎), Ogawa Yujin (小川 祐仁) |
| Name of the Subject Company | 株式会社アットアイパス, 株式会社インフィズジャパン |
| Business Description of the Subject Company | Software development, Software development |
| Location of the Subject Company | 2-17-5 Hakataekihigashi, Hakata-ku, Fukuoka, Fukuoka Prefecture, 2-17-5 Hakataekihigashi, Hakata-ku, Fukuoka, Fukuoka Prefecture |
| Capital Stock of the Subject Company | ¥10 million, ¥10 million |
| Date of Establishment of the Subject Company | 16 March 2001, 2 July 2018 |
| Net Sales of the Subject Company | ¥283.463 million (fiscal year ended February 2026), ¥41.381 million (fiscal year ended June 2025) |
| Operating Profit of the Subject Company | ¥10.372 million (fiscal year ended February 2026), ¥4.425 million (fiscal year ended June 2025) |
| Net Income of the Subject Company | ¥17.066 million (fiscal year ended February 2026), ¥3.672 million (fiscal year ended June 2025) |
| Net Assets of the Subject Company | ¥118.241 million (fiscal year ended February 2026), ¥23.573 million (fiscal year ended June 2025) |
| Acquisition price | 株式会社アットアイパス Not disclosed due to the confidentiality obligations between the parties and the strong request of the counterparty / 株式会社インフィズジャパン Not disclosed due to the confidentiality obligations between the parties and the strong request of the counterparty |
| Type of Consideration | Cash (the acquisition cost is expected to be funded with cash on hand) |
| Number of shares acquired | 株式会社アットアイパス: 200 shares (200 voting rights), 株式会社インフィズジャパン: 200 shares (200 voting rights) |
| Voting rights ownership percentage | After 100.0％ (before not disclosed) |
| Funding arrangements | Expected to be funded with cash on hand |
| Impact on Business Performance | The impact on results for the fiscal year ending March 2027 is immaterial |
| Date of board resolution | 24 June 2026 |
| Contract Date | 30 June 2026 (scheduled) |
| Execution Date / Effective Date | 30 June 2026 (scheduled) |
| Valuation methodology | Taking into consideration an appraisal by a third-party institution and other factors |
| Management structure after acquisition | The companies are expected to become consolidated subsidiaries of the Company from the second quarter of the fiscal year ending March 2027 |
Items this document does not state (10)
Expenses other than the acquisition priceMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodGoodwill amountAmount of extraordinary income (loss)Independent 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 expand the Company's business through the expansion of sales offices, acquisition of new customers, and increased recruitment of IT engineers. The Company believes that the two companies' customer bases in the Fukuoka region, technical capabilities in SES and contract software development, ability to meet a broad range of development needs, and IT engineer training programs are aligned with its growth strategy and will contribute to enhancing corporate value.
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