Decision and Details
Post-merger disclosure relating to the absorption-type merger
As this was a merger without consideration between a wholly owned parent company and its wholly owned subsidiary, it constituted a simplified merger for the surviving company and a short-form merger for the absorbed company.
No circumstances that could currently impede the surviving company's performance of its obligations are expected following the absorption-type merger. The impact on earnings forecasts is not disclosed.
| Item | Details |
|---|---|
| Matter Covered | Post-merger disclosure relating to the absorption-type merger |
| Decision Date | 17 December 2025 (date the absorption-type merger agreement was executed) |
| Implementation Date | 1 April 2026 (effective date; completed) |
| Period Covered | On and after 1 April 2026 (effective date of the merger) |
| Amount | Total assets: ¥758,678 thousand; total liabilities: ¥158,122 thousand; total net assets: ¥600,556 thousand; net sales for the fiscal year ended September 2025: ¥1,302,828 thousand; net income: ¥216,116 thousand (all figures for イー・ガーディアン東北株式会社) |
| Quantity / scale | Absorption of 1 wholly owned subsidiary |
| Impact on Business Performance | No circumstances that could currently impede the surviving company's performance of its obligations are expected following the absorption-type merger. The impact on earnings forecasts is not disclosed. |
| Reason | As this was a merger without consideration between a wholly owned parent company and its wholly owned subsidiary, it constituted a simplified merger for the surviving company and a short-form merger for the absorbed company. |
| Governing Rule | Article 801, Paragraph 1 of the Companies Act; Article 200 of the Ordinance for Enforcement of the Companies Act; Articles 784-2, 785, 787, 789, 796, Paragraph 2, 796-2, 797 and 799 of the Companies Act |
| Related previous disclosures | “Advance Disclosure Document Relating to the Absorption-Type Merger,” dated 23 December 2025 |
| Future plans | An application to register the change resulting from the absorption-type merger is scheduled to be filed on 1 April 2026 |
Items this document does not state (1)
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.As this was a merger between a wholly owned parent company and its subsidiary, it was carried out as a simplified merger for the surviving company and an abbreviated merger for the disappearing company.