Decision and Details
Post-merger matters required to be retained under the Companies Act
No merger consideration will be paid because the company is a wholly owned subsidiary. The head-office relocation is intended to share management resources, strengthen head-office functions and improve operating efficiency.
The impact of head-office relocation costs on results is immaterial. No circumstances that would currently be expected to impede the performance of obligations after the merger have been identified.
| Item | Details |
|---|---|
| Matter Covered | Post-merger matters required to be retained under the Companies Act |
| Decision Date | 21 April 2026 (date the merger agreement was executed) |
| Implementation Date | 1 October 2026 (effective date; completed) |
| Period Covered | From 1 October 2026 onward |
| Amount | Merger consideration: none; stated capital and reserves: no change; impact of head-office relocation costs on results: immaterial |
| Quantity / scale | Absorption-type merger of 1 wholly owned subsidiary (株式会社システムズサービス) |
| Impact on Business Performance | The impact of head-office relocation costs on results is immaterial. No circumstances that would currently be expected to impede the performance of obligations after the merger have been identified. |
| Reason | No merger consideration will be paid because the company is a wholly owned subsidiary. The head-office relocation is intended to share management resources, strengthen head-office functions and improve operating efficiency. |
| Governing Rule | Article 801, paragraph 1; Article 200 of the Ordinance for Enforcement of the Companies Act; Article 782, paragraph 1; Article 182 of the Ordinance for Enforcement of the Companies Act; and Articles 784-2, 785, 787, 789, 796-2, 797, 799 and 921 of the Companies Act |
| Future plans | The amendment registration required under Article 921 of the Companies Act is scheduled to be completed within 2 weeks of the effective date, 1 October 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.The transaction is a merger with a wholly owned subsidiary. The stated objectives are to share the surviving company アクモス's management resources, strengthen head-office functions and improve operating efficiency. The relocation of the head office is likewise intended to share management resources, strengthen head-office functions and improve operating efficiency.