Decision and Details
An absorption-type merger in which Howa Machinery,Ltd. is the surviving company and 株式会社豊苑 is the absorbed company
A merger without consideration between a wholly owned parent company and its wholly owned subsidiary. For Howa Machinery,Ltd., this is a simplified merger as provided for in Article 796, Paragraph 2 of the Companies Act; for 豊苑, it is an abbreviated merger as provided for in Article 784, Paragraph 1 of the Companies Act.
| Item | Details |
|---|---|
| Matter Covered | An absorption-type merger in which Howa Machinery,Ltd. is the surviving company and 株式会社豊苑 is the absorbed company |
| Decision Date | 29 September 2025 (date of execution of the absorption-type merger agreement) |
| Implementation Date | 1 April 2026 (effective date; completed) |
| Amount | Merger consideration: none (without consideration) |
| Quantity / scale | All of 豊苑's assets, liabilities and other rights and obligations assumed |
| Reason | A merger without consideration between a wholly owned parent company and its wholly owned subsidiary. For Howa Machinery,Ltd., this is a simplified merger as provided for in Article 796, Paragraph 2 of the Companies Act; for 豊苑, it is an abbreviated merger as provided for in Article 784, Paragraph 1 of the Companies Act. |
| Governing Rule | Article 801, Paragraph 1 of the Companies Act; Article 200 of the Ordinance for Enforcement of the Companies Act; Article 789 of the Companies Act; Article 799 of the Companies Act; Article 796, Paragraph 2 of the Companies Act; and Article 784, Paragraph 1 of the Companies Act |
| Future plans | Date of registration of change: 1 April 2026 (scheduled) |
Items this document does not state (4)
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.This is a post-event disclosure pursuant to Article 801, Paragraph 1 of the Companies Act and Article 200 of the Ordinance for Enforcement of the Companies Act. It is a merger without consideration between a wholly owned parent company and its wholly owned subsidiary, classified as a simplified merger for Howa Machinery,Ltd. and an abbreviated merger for 豊苑.