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Statutory disclosure document7793IMAGE MAGIC Inc.Information and Communications, Services and Others

Statutory Post-Event Disclosure Document (Share Exchange) (株式会社長谷川美芸)

IMAGE MAGIC Inc. conducted a share exchange on 26 October 2026 under which 株式会社長谷川美芸 became its wholly owned subsidiary, acquiring 280 shares of 長谷川美芸. In consideration, it issued 252,000 common shares, increasing stated capital and capital reserves by ¥99 million each.

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Direction
Neutral
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Scale
252000
Common shares
Wording
Definitive
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Decision and Details

Post-event disclosure matters relating to the share exchange

Decision2 October 2026 (date of execution of the share exchange agreement)
Implementation26 October 2026 (effective date; completed)
AmountStated capital and capital reserves each increased by ¥99 million
Quantity / scale280 shares of 長谷川美芸 transferred; 252,000 common shares issued (120,000 treasury shares and 132,000 new shares)
Reason

Because, under the share exchange agreement dated 2 October 2026, a share exchange was conducted with IMAGE MAGIC Inc. as the wholly owning parent company and 長谷川美芸 as the wholly owned subsidiary

Decision and Details
ItemDetails
Matter CoveredPost-event disclosure matters relating to the share exchange
Decision Date2 October 2026 (date of execution of the share exchange agreement)
Implementation Date26 October 2026 (effective date; completed)
AmountStated capital and capital reserves each increased by ¥99 million
Quantity / scale280 shares of 長谷川美芸 transferred; 252,000 common shares issued (120,000 treasury shares and 132,000 new shares)
ReasonBecause, under the share exchange agreement dated 2 October 2026, a share exchange was conducted with IMAGE MAGIC Inc. as the wholly owning parent company and 長谷川美芸 as the wholly owned subsidiary
Governing RuleCompanies Act, Article 791, Paragraph 1, Item 2; Article 801, Paragraph 3, Item 3; Ordinance for Enforcement of the Companies Act, Article 190; main clause of Companies Act Article 796, Paragraph 2; Article 796, Paragraph 3; Article 797, Paragraph 3; Act on Book-Entry Transfer of Corporate Bonds and Shares, Article 161, Paragraph 2
Items this document does not state (5)
Decision-Making BodyPeriod CoveredImpact on Business PerformanceRelated previous disclosuresFuture plans

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.

Because, under the share exchange agreement dated 2 October 2026, a share exchange was conducted with IMAGE MAGIC Inc. as the wholly owning parent company and 長谷川美芸 as the wholly owned subsidiary.

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Statutory Post-Event Disclosure Document (Share Exchange) (株式会社長谷川美芸) | IMAGE MAGIC Inc. (7793) timely disclosure | Komori