Worth reading
66In focus
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
18
¥ millionWording
Avoiding a definitive answer
How definitive the wording is.This transaction
Name of transactionCounterparty (target company)Name of target company
Disclosing companyand factory,inc
TimelineThe spacing between the points is proportional to the actual number of days.
Target company
Business activities of target company
Location Minato-ku, TokyoShare capital ¥30 millionDate of incorporation Date of establishment of target company
Net SalesRevenue of target company
Operating profitOperating profit of target company
Net income for the current fiscal yearNet income of target company
Net assetsNet assets of target company
Consideration and expenses
Acquisition priceAcquisition price
Type of ConsiderationCash
Goodwill amountAmount of goodwill
Goodwill is the amount paid in excess of the acquired company's net assets.Impact on Business Performance
Impact on results
Procedures and assumptions
Valuation methodologyValuation method
Independent valuation institutionThird-party valuation institution
Conditions Precedent to ExecutionConditions precedent to execution
Management structure after acquisitionManagement structure after acquisition
| Item | Details |
|---|---|
| Transaction name | Name of transaction |
| Counterparty name | Name of target company |
| Name of the Subject Company | Name of target company |
| Business Description of the Subject Company | Business activities of target company |
| Location of the Subject Company | Minato-ku, Tokyo |
| Capital Stock of the Subject Company | ¥30 million |
| Date of Establishment of the Subject Company | Date of establishment of target company |
| Net Sales of the Subject Company | Revenue of target company |
| Operating Profit of the Subject Company | Operating profit of target company |
| Net Income of the Subject Company | Net income of target company |
| Net Assets of the Subject Company | Net assets of target company |
| Acquisition price | Acquisition price |
| Type of Consideration | Cash |
| Goodwill amount | Amount of goodwill |
| Impact on Business Performance | Impact on results |
| Date of board resolution | 14 April 2026 |
| Contract Date | 14 April 2026 |
| Execution Date / Effective Date | 1 June 2026 |
| Valuation methodology | Valuation method |
| Independent valuation institution | Third-party valuation institution |
| Conditions Precedent to Execution | Conditions precedent to execution |
| Management structure after acquisition | Management structure after acquisition |
Items this document does not state (10)
Expenses 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 arrangementsAmount of extraordinary income (loss)Special Committee
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 Company intends to combine the brand value of leading intellectual property and service operation expertise with its customer base and specialized personnel, thereby promoting collaboration with major intellectual property holders such as publishers and the secondary use of content, leading to growth in the Rights business and a stronger earnings base.
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.