Worth reading
59In focus
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
343
Millions of yen (total acquisition price)Wording
Conditional
How definitive the wording is.This transaction
Making a subsidiary through the acquisition of sharesCounterparty西村 修尚
Disclosing companyJAPAN Creative Platform Group Co.,Ltd.
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.
Date of board resolution29 October 2025
Contract Date29 October 2025
Execution Date / Effective Date株式譲渡実行日および株式払込実行日：2025 年 10 月 29 日。みなし取得日：2025 年 12 月末日（予定）
Target company
食品サンプルの製造販売・ディスプレイ事業
Location Nagoya, Aichi PrefectureShare capital ¥10 millionDate of incorporation 1991 年 12 月６日
Net Sales216 百万円（2024 年８月期）
Operating profit△4 百万円（2024 年８月期、営業損失）
Net income for the current fiscal year△4 百万円（2024 年８月期、当期純損失）
Net assets206 百万円（2024 年８月期）
Consideration and expenses
Acquisition price普通株式 310 百万円（うち第三者割当増資の引受額 140 百万円）
Expenses other than the acquisition price財務調査費用等 33 百万円
Type of ConsiderationCash
Impact on Business Performance
2025 年 12 月期の連結業績への影響は軽微であると判断
Procedures and assumptions
Valuation methodology日本サンプルの純資産の額等を基礎として、財務の状況、資産の状況、将来の事業活動の見通し等の要因を総合的に勘案して合理的に算定し、双方協議の上妥結
| Item | Details |
|---|---|
| Transaction name | Making a subsidiary through the acquisition of shares |
| Counterparty name | 西村 修尚 |
| Name of the Subject Company | 株式会社日本サンプル |
| Business Description of the Subject Company | 食品サンプルの製造販売・ディスプレイ事業 |
| Location of the Subject Company | Nagoya, Aichi Prefecture |
| Capital Stock of the Subject Company | ¥10 million |
| Date of Establishment of the Subject Company | 1991 年 12 月６日 |
| Net Sales of the Subject Company | 216 百万円（2024 年８月期） |
| Operating Profit of the Subject Company | △4 百万円（2024 年８月期、営業損失） |
| Net Income of the Subject Company | △4 百万円（2024 年８月期、当期純損失） |
| Net Assets of the Subject Company | 206 百万円（2024 年８月期） |
| Acquisition price | 普通株式 310 百万円（うち第三者割当増資の引受額 140 百万円） |
| Expenses other than the acquisition price | 財務調査費用等 33 百万円 |
| Type of Consideration | Cash |
| Number of shares acquired | 普通株式400株、議決権の数400個 |
| Voting rights ownership percentage | Before －％ → after 100.00％ |
| Impact on Business Performance | 2025 年 12 月期の連結業績への影響は軽微であると判断 |
| Date of board resolution | 29 October 2025 |
| Contract Date | 29 October 2025 |
| Execution Date / Effective Date | 株式譲渡実行日および株式払込実行日：2025 年 10 月 29 日。みなし取得日：2025 年 12 月末日（予定） |
| Valuation methodology | 日本サンプルの純資産の額等を基礎として、財務の状況、資産の状況、将来の事業活動の見通し等の要因を総合的に勘案して合理的に算定し、双方協議の上妥結 |
Items this document does not state (11)
Merger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodFunding arrangementsGoodwill amountAmount of extraordinary income (loss)Independent 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.日本サンプルの食品サンプル製造に関する技術力と事業を維持しながら、日本創発グループの多様なソリューションやグループ商材を活用することで、商品・サービスの付加価値向上とシナジー創出を図り、企業価値を高めるため。
How to read this page
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