Worth reading
39Recurring
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
36.67
%（取得持分比率）Wording
Conditional
How definitive the wording is.This transaction
持分取得(持分法適用関連会社化)Disclosing companyMANI,INC.
The voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.
Execution Date / Effective Date22 December 2025
Target company
眼科医療機器の販売
Location GermanyShare capital EUR 75,000Date of incorporation 2020 年１月８日
Net assets1.1 百万ユーロ（2024 年末）
Consideration and expenses
Acquisition priceNot disclosed
Impact on Business Performance
2026 年８月期連結業績に与える影響につきまして、今後公表すべき事項が生じた場合には速やかに開示します。
Procedures and assumptions
Management structure after acquisitioniRIS 社を持分法適用関連会社とし、資本業務提携による協業を進める。商号変更、代表者の変更、従業員の処遇はNot disclosed
| Item | Details |
|---|---|
| Transaction name | 持分取得(持分法適用関連会社化) |
| Name of the Subject Company | iRIS EYE GmbH |
| Business Description of the Subject Company | 眼科医療機器の販売 |
| Location of the Subject Company | Germany |
| Capital Stock of the Subject Company | EUR 75,000 |
| Date of Establishment of the Subject Company | 2020 年１月８日 |
| Net Assets of the Subject Company | 1.1 百万ユーロ（2024 年末） |
| Acquisition price | Not disclosed |
| Number of shares acquired | 27,500 個（議決権の数：27,500 個） |
| Voting rights ownership percentage | Before 0% → after 36.67% |
| Impact on Business Performance | 2026 年８月期連結業績に与える影響につきまして、今後公表すべき事項が生じた場合には速やかに開示します。 |
| Execution Date / Effective Date | 22 December 2025 |
| Management structure after acquisition | iRIS 社を持分法適用関連会社とし、資本業務提携による協業を進める。商号変更、代表者の変更、従業員の処遇はNot disclosed |
Items this document does not state (19)
Counterparty nameNet Sales of the Subject CompanyOperating Profit of the Subject CompanyNet Income of the Subject CompanyExpenses other than the acquisition priceType of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodFunding 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.欧州を重点地域としてサージカル事業の営業機能を強化し、iRIS社が持つドイツ市場での販売力・専門性を活用して、欧州でのサージカル製品の販売強化と事業成長を加速するため。
How to read this page
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