Decision and Details
Post-event disclosure matters relating to the share exchange
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
| Item | Details |
|---|---|
| Matter Covered | Post-event disclosure matters relating to the share exchange |
| Decision Date | 2 October 2026 (date of execution of the share exchange agreement) |
| Implementation Date | 26 October 2026 (effective date; completed) |
| Amount | Stated capital and capital reserves each increased by ¥99 million |
| Quantity / scale | 280 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 |
| Governing Rule | Companies 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)
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.