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
30
Percentage relative to consolidated net assets in the immediately preceding fiscal year (less than %)Wording
Conditional
How definitive the wording is.This transaction
Acquisition of a business and fixed assetsCounterpartyライオンの子ホールディングス株式会社
Disclosing companyQLS Holdings Co.,Ltd
Execution Date / Effective Date1 July 2026 (予定)
Target company
Company-led childcare
Location Urasoe, Okinawa Prefecture
Net Sales¥207.592 million (fiscal year ended November 2025)
Operating profitOperating loss of ¥25.337 million (fiscal year ended November 2025)
Net income for the current fiscal yearNet loss of ¥175.380 million (fiscal year ended November 2025)
Net assetsNegative net assets of ¥112.029 million (fiscal year ended November 2025)
Consideration and expenses
Acquisition priceNot disclosed following discussions with the counterparty
Type of ConsiderationCash
Funding arrangementsInternal funds and borrowings from financial institutions, etc.
Impact on Business Performance
The impact on consolidated results for the fiscal year ending March 2027 is expected to be immaterial.
Procedures and assumptions
Valuation methodologyFollowing appropriate due diligence, the assets will be acquired at an amount considered fair and reasonable.
Management structure after acquisitionThe acquisition is expected to enable business collaboration that leverages the advantages of operating in the same industry, including improved service quality through the exchange of personnel and sharing of operating expertise.
| Item | Details |
|---|---|
| Transaction name | Acquisition of a business and fixed assets |
| Counterparty name | ライオンの子ホールディングス株式会社 |
| Name of the Subject Company | Lion's Child Nursery (main and branch facilities) |
| Business Description of the Subject Company | Company-led childcare |
| Location of the Subject Company | Urasoe, Okinawa Prefecture |
| Net Sales of the Subject Company | ¥207.592 million (fiscal year ended November 2025) |
| Operating Profit of the Subject Company | Operating loss of ¥25.337 million (fiscal year ended November 2025) |
| Net Income of the Subject Company | Net loss of ¥175.380 million (fiscal year ended November 2025) |
| Net Assets of the Subject Company | Negative net assets of ¥112.029 million (fiscal year ended November 2025) |
| Acquisition price | Not disclosed following discussions with the counterparty |
| Type of Consideration | Cash |
| Funding arrangements | Internal funds and borrowings from financial institutions, etc. |
| Impact on Business Performance | The impact on consolidated results for the fiscal year ending March 2027 is expected to be immaterial. |
| Execution Date / Effective Date | 1 July 2026 (予定) |
| Valuation methodology | Following appropriate due diligence, the assets will be acquired at an amount considered fair and reasonable. |
| Management structure after acquisition | The acquisition is expected to enable business collaboration that leverages the advantages of operating in the same industry, including improved service quality through the exchange of personnel and sharing of operating expertise. |
Items this document does not state (16)
Capital Stock of the Subject CompanyDate of Establishment 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 percentageGoodwill amountAmount of extraordinary income (loss)Date of board resolutionContract DateIndependent valuation institutionSpecial CommitteeConditions Precedent to Execution
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 acquisition will expand the service area in Okinawa Prefecture, improve service quality through the exchange of personnel and sharing of operating expertise, and support the stable growth of the childcare business.
How to read this page
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