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M&A and Subsidiary Changes7352TWOSTONE&Sons Inc.Information and Communications, Services and Others

Notice of Establishment of a New Subsidiary and Entry into the Financial Services Business

株式会社TWOSTONE&Sons established a new company, TWOSTONE Financial Technologies Co., Ltd., as a wholly owned subsidiary with capital of ¥60 million, and launched Mid-CASH, an invoice prepayment service for freelance engineers.

Worth reading
32Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.
Direction
Neutral
Direction inferred from the company’s description.
Scale
60
¥ million
Wording
Avoiding a definitive answer
How definitive the wording is.

This transaction

Establishment of a New Subsidiary and Entry into the Financial Services Business
Disclosing companyTWOSTONE&Sons Inc.
TWOSTONE Financial Technologies Co., Ltd.Voting rights ownership percentage

The voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.The percentage before the change is not stated in this document.

Execution Date / Effective Date27 March 2026 (date of establishment)
Target company

Provision of various financial services

Location Shibuya, TokyoShare capital ¥60 millionDate of incorporation 27 March 2026
Impact on Business Performance

The impact on the Company's financial results for the fiscal year ending August 2026 is expected to be immaterial. If any matters requiring disclosure arise, the Company will promptly make an announcement.

Procedures and assumptions
Management structure after acquisitionThe corporate name is TWOSTONE Financial Technologies Co., Ltd. The representative director is Hasegawa Hajime (長谷川 創). 1 representative director and 3 directors from the Company will take office. Employee treatment and whether the corporate name will be changed: not disclosed.
This transaction
ItemDetails
Transaction nameEstablishment of a New Subsidiary and Entry into the Financial Services Business
Name of the Subject CompanyTWOSTONE Financial Technologies Co., Ltd.
Business Description of the Subject CompanyProvision of various financial services
Location of the Subject CompanyShibuya, Tokyo
Capital Stock of the Subject Company¥60 million
Date of Establishment of the Subject Company27 March 2026
Voting rights ownership percentageAfter 100% (before not disclosed)
Impact on Business PerformanceThe impact on the Company's financial results for the fiscal year ending August 2026 is expected to be immaterial. If any matters requiring disclosure arise, the Company will promptly make an announcement.
Execution Date / Effective Date27 March 2026 (date of establishment)
Management structure after acquisitionThe corporate name is TWOSTONE Financial Technologies Co., Ltd. The representative director is Hasegawa Hajime (長谷川 創). 1 representative director and 3 directors from the Company will take office. Employee treatment and whether the corporate name will be changed: not disclosed.
Items this document does not state (22)
Counterparty nameNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyNet Assets of the Subject CompanyAcquisition priceExpenses other than the acquisition priceType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodNumber of shares acquiredFunding arrangementsGoodwill amountAmount of extraordinary income (loss)Date of board resolutionContract DateValuation methodologyIndependent 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.

Payment terms for freelance engineers have been lengthening, making cash flow constraints a factor in career choices and the continuation of work. The purpose is to bring financial functions in-house within the Group and support career decisions from a financial perspective.

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.
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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.
Notice of Establishment of a New Subsidiary and Entry into the Financial Services Business | TWOSTONE&Sons Inc. (7352) timely disclosure | Komori