Worth reading
76Important
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
4164.31541
¥ millions (total assets of 株式会社モスクレジット)Wording
Conditional
How definitive the wording is.Decision and Details
Board of Directors of MOS FOOD SERVICES,INC. (the document states that the agreement was executed; related disclosure refers to the Board meeting held on 26 January 2026)Absorption merger agreement with 株式会社モスクレジット
Decision26 January 2026 (date the merger agreement was executed)
Period CoveredFrom 1 April 2026 onward (from the effective date)
Implementation1 April 2026 (scheduled effective date)
Going forwardThe absorption merger is scheduled to take effect on 1 April 2026. The parties will conduct the merger without obtaining approval at a shareholders' meeting. If necessary, the parties may change the merger date through consultation.
Amount株式会社モスクレジット's assets: ¥4,164 million; liabilities: ¥2,160 million; net assets: ¥2,003 million; net sales: ¥1,773 million; net income: ¥323 million; no merger consideration; no increase in stated capital or capital reserves
Quantity / scale株式会社モスクレジット shares issued: 600,000; shareholders: 1; voting rights ratio: 100%; employees: 6
Reason
To improve operating efficiency across the group.
Impact on Business Performance
At present, this absorption merger is not expected to have any adverse impact on the Company's results. No particular issues are expected regarding the performance of obligations after the merger.
| Item | Details |
|---|---|
| Matter Covered | Absorption merger agreement with 株式会社モスクレジット |
| Decision-Making Body | Board of Directors of MOS FOOD SERVICES,INC. (the document states that the agreement was executed; related disclosure refers to the Board meeting held on 26 January 2026) |
| Decision Date | 26 January 2026 (date the merger agreement was executed) |
| Implementation Date | 1 April 2026 (scheduled effective date) |
| Period Covered | From 1 April 2026 onward (from the effective date) |
| Amount | 株式会社モスクレジット's assets: ¥4,164 million; liabilities: ¥2,160 million; net assets: ¥2,003 million; net sales: ¥1,773 million; net income: ¥323 million; no merger consideration; no increase in stated capital or capital reserves |
| Quantity / scale | 株式会社モスクレジット shares issued: 600,000; shareholders: 1; voting rights ratio: 100%; employees: 6 |
| Impact on Business Performance | At present, this absorption merger is not expected to have any adverse impact on the Company's results. No particular issues are expected regarding the performance of obligations after the merger. |
| Reason | To improve operating efficiency across the group. |
| Governing Rule | Article 794, paragraph 1; Article 191 of the Ordinance for Enforcement of the Companies Act; Article 796, paragraph 2; and Article 784, paragraph 1 of the Companies Act; Accounting Standard for Business Combinations (ASBJ Statement No. 21); and Implementation Guidance on Accounting Standards for Business Combinations and Accounting Standards for Business Separations (ASBJ Guidance No. 10) |
| Related previous disclosures | MOS FOOD SERVICES,INC. (8153), Consolidated Financial Results for the Third Quarter of the Fiscal Year Ending March 2026 (including disclosure of the resolution to conduct the absorption merger by the Board of Directors meeting held on 26 January 2026) |
| Future plans | The absorption merger is scheduled to take effect on 1 April 2026. The parties will conduct the merger without obtaining approval at a shareholders' meeting. If necessary, the parties may change the merger date through consultation. |
The reasons the company gives
The company's own explanation, not something inferred from the numbers.To improve operating efficiency across the group.
How to read this page
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