Decision and Details
Post-merger disclosure concerning the absorption-type merger with ＣＭケア株式会社
As this was a merger between a wholly owned parent company and its subsidiary, the shareholder structure did not change, making it reasonable not to provide merger consideration. In addition, the surviving company’s financial base has been strengthened following the merger.
As the surviving company following the merger, its financial base has been strengthened, and no difficulty is expected in performing its existing obligations. The specific impact on earnings is Not disclosed.
| Item | Details |
|---|---|
| Matter Covered | Post-merger disclosure concerning the absorption-type merger with ＣＭケア株式会社 |
| Decision Date | 24 February 2026 (date the absorption-type merger agreement was executed) |
| Implementation Date | 1 July 2026 (effective date; completed) |
| Amount | Merger consideration: none; increase in capital: none; increase in capital reserve: none |
| Quantity / scale | 100 issued shares of ＣＭケア株式会社; ownership interest: 100.0%; 110 employees (as of 30 June 2025) |
| Impact on Business Performance | As the surviving company following the merger, its financial base has been strengthened, and no difficulty is expected in performing its existing obligations. The specific impact on earnings is Not disclosed. |
| Reason | As this was a merger between a wholly owned parent company and its subsidiary, the shareholder structure did not change, making it reasonable not to provide merger consideration. In addition, the surviving company’s financial base has been strengthened following the merger. |
| Governing Rule | Article 801, paragraph 1 of the Companies Act; Article 200 of the Ordinance for Enforcement of the Companies Act; Article 796, paragraph 2; Article 799, paragraphs 2 and 3; Article 782, paragraph 1; and Article 921 of the Companies Act |
| Related previous disclosures | “Prior Disclosure Document Concerning the Absorption-Type Merger” dated 23 March 2026 |
| Future plans | The company plans to apply for the change registration under Article 921 of the Companies Act within 2 weeks from 1 July 2026 |
Items this document does not state (2)
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.Because this was a merger between a wholly owned parent company and its subsidiary, the shareholder structure did not change, making it reasonable not to provide merger consideration. The company also states that the surviving company’s financial base has been strengthened and that no difficulty is expected in performing its existing obligations following the merger.