Worth reading
48Recurring
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
4500
¥ thousandWording
Conditional
How definitive the wording is.This transaction
This transferCounterpartyPostPrime, Inc.
Disclosing companyAppBank Inc.
TimelineThe spacing between the points is proportional to the actual number of days.
Target company
Operation of an online video service
Net Sales¥12 million (actual results for the fiscal year ended December 2025)
Operating profit¥3 million (actual results for the fiscal year ended December 2025)
Consideration and expenses
Acquisition priceTransfer consideration: ¥4.5 million
Type of ConsiderationCash
Amount of extraordinary income (loss)Extraordinary gain: ¥4.5 million (expected to be recognized in the fiscal year ending December 2026)
Impact on Business Performance
The Company expects to recognize an extraordinary gain of ¥4.5 million in its financial results for the fiscal year ending December 2026.
Procedures and assumptions
Valuation methodologyAn amount calculated based on the service's historical and projected operating profit
Conditions Precedent to ExecutionA resolution at a shareholders' meeting is not expected to be required
| Item | Details |
|---|---|
| Transaction name | This transfer |
| Counterparty name | PostPrime, Inc. |
| Business Description of the Subject Company | Operation of an online video service |
| Net Sales of the Subject Company | ¥12 million (actual results for the fiscal year ended December 2025) |
| Operating Profit of the Subject Company | ¥3 million (actual results for the fiscal year ended December 2025) |
| Acquisition price | Transfer consideration: ¥4.5 million |
| Type of Consideration | Cash |
| Amount of extraordinary income (loss) | Extraordinary gain: ¥4.5 million (expected to be recognized in the fiscal year ending December 2026) |
| Impact on Business Performance | The Company expects to recognize an extraordinary gain of ¥4.5 million in its financial results for the fiscal year ending December 2026. |
| Date of board resolution | 27 July 2026 |
| Contract Date | 27 July 2026 |
| Execution Date / Effective Date | 1 August 2026 (scheduled) |
| Valuation methodology | An amount calculated based on the service's historical and projected operating profit |
| Conditions Precedent to Execution | A resolution at a shareholders' meeting is not expected to be required |
Items this document does not state (18)
Name of the Subject CompanyLocation of the Subject CompanyCapital Stock of the Subject CompanyDate of Establishment of the Subject CompanyNet Income of the Subject CompanyNet Assets of the Subject CompanyExpenses other than the acquisition priceMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredVoting rights ownership percentageFunding arrangementsGoodwill amountIndependent 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.The operation of the service is heavily dependent on the founder personally, and the Company does not expect to be able to utilize it independently. The Company also states that it determined that concentrating management resources on its AI and IP & Commerce businesses would be desirable from the perspective of enhancing corporate value.
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.