Worth reading
44Recurring
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
5
Less than % (acquisition price as a percentage of consolidated net assets for the fiscal year ending March 2026)Wording
Conditional
How definitive the wording is.This transaction
Acquisition of the businessCounterparty株式会社HITOWA
Disclosing companyLiving Platform,Ltd.
TimelineThe spacing between the points is proportional to the actual number of days.
Target company
Operating business of the 2 elderly group homes operated by HITOWA
Location Toda City, Saitama Prefecture, and Saitama City, Saitama Prefecture
Net Sales¥189 million (fiscal year ended March 2026)
Consideration and expenses
Acquisition priceThe acquisition price will not be disclosed at the request of the counterparty, but it is less than 5% of the Company’s consolidated net assets for the fiscal year ending March 2026.
Type of ConsiderationCash (cash settlement using cash and deposits on hand is planned)
Funding arrangementsCash settlement using cash and deposits on hand is planned.
Impact on Business Performance
The impact on financial results for the fiscal year ending March 2027 will be minor.
| Item | Details |
|---|---|
| Transaction name | Acquisition of the business |
| Counterparty name | 株式会社HITOWA |
| Business Description of the Subject Company | Operating business of the 2 elderly group homes operated by HITOWA |
| Location of the Subject Company | Toda City, Saitama Prefecture, and Saitama City, Saitama Prefecture |
| Net Sales of the Subject Company | ¥189 million (fiscal year ended March 2026) |
| Acquisition price | The acquisition price will not be disclosed at the request of the counterparty, but it is less than 5% of the Company’s consolidated net assets for the fiscal year ending March 2026. |
| Type of Consideration | Cash (cash settlement using cash and deposits on hand is planned) |
| Funding arrangements | Cash settlement using cash and deposits on hand is planned. |
| Impact on Business Performance | The impact on financial results for the fiscal year ending March 2027 will be minor. |
| Contract Date | 17 August 2026 |
| Execution Date / Effective Date | 1 January 2027 (scheduled) |
Items this document does not state (21)
Name of the Subject CompanyCapital Stock of the Subject CompanyDate of Establishment of the Subject CompanyOperating Profit 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 percentageGoodwill amountAmount of extraordinary income (loss)Date of board resolutionValuation methodologyIndependent valuation institutionSpecial CommitteeConditions Precedent to ExecutionManagement 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 acquisition will provide a foundation for strengthening the Company’s dominant strategy in Saitama Prefecture and expanding its market share.
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.