Consideration of M&A Investments
First written in FY2023. 2 of 5 entries say "Advanced", first in FY2024-Q1. Latest entry: FY2026.
The whole theme swung hardest in 2025: 3 of 37 companies on the "Worse" side.
18 other companies' latest entry also says "Advanced".
- FY2026AdvancedAnnual report
「This arose in connection with the transfer of the business of オークニジャパン㈱ to トモエ商事㈱, a consolidated subsidiary.」
As an M&A investment transaction, トモエ商事 acquired the business of オークニジャパン and recognized ¥8 million in gain on the recognition of negative goodwill. - FY2024-Q3AchievedAnnual report
「The Company acquired all shares of トモエ商事株式会社 on 28 August 2023 and has included it as a consolidated subsidiary since the current third-quarter consolidated accounting period.」
The Company progressed from considering M&A investments to completing the acquisition of all shares of トモエ商事 on 28 August 2023 and making it a consolidated subsidiary from the third quarter. - FY2024-Q2DroppedAnnual report
「During the second quarter of the consolidated fiscal year, there were no decisions or agreements concerning material business contracts.」
The matters concerning M&A investments and the acquisition of トモエ商事 described in the previous filing are not mentioned in this filing, which states that there are no significant contracts or other agreements. The Company has not expressly stated whether the plan was withdrawn or completed. - FY2024-Q1AdvancedAnnual report
「At a meeting of the Board of Directors held on 14 July 2023, the Company resolved to enter into a share transfer agreement to acquire all shares of トモエ商事株式会社 (トモエ商事) and make it a subsidiary (the "Share Acquisition").」
The Company progressed from considering M&A investments to resolving to enter into an agreement to acquire all shares of トモエ商事 and make it a subsidiary. The planned acquisition date was 28 August 2023, and the planned acquisition consideration was ¥120 million. - FY2023First statedAnnual report
「We are also considering M&A investments and other measures.」
This is the first filing to identify M&A investments, in addition to capital expenditures, store openings and renovations, and systems investments, as an area under consideration.