Decision and Details
Inheritance, through an absorption-type company split, of the status under the lease agreement relating to the head office and all related rights and obligations
This is a reorganization within a wholly controlled relationship with a wholly owned subsidiary, and no substantive change will arise in the shareholder composition.
No assets or liabilities will be inherited through this absorption-type company split, and it has been determined that there is no issue regarding the successor company's ability to perform its obligations.
| Item | Details |
|---|---|
| Matter Covered | Inheritance, through an absorption-type company split, of the status under the lease agreement relating to the head office and all related rights and obligations |
| Decision Date | 10 August 2026 (date of execution of the absorption-type company split agreement) |
| Implementation Date | 30 September 2026 (scheduled effective date) |
| Amount | No shares or other monetary consideration will be delivered; assets of the successor company: ¥215,718 million; liabilities: ¥67,569 million (as of 31 March 2026) |
| Quantity / scale | The lease agreement for the office premises dated 17 October 2017 relating to the head office (2-15-9 Uchikanda, Chiyoda-ku, Tokyo), together with all ancillary agreements and other related matters |
| Impact on Business Performance | No assets or liabilities will be inherited through this absorption-type company split, and it has been determined that there is no issue regarding the successor company's ability to perform its obligations. |
| Reason | This is a reorganization within a wholly controlled relationship with a wholly owned subsidiary, and no substantive change will arise in the shareholder composition. |
| Governing Rule | Article 794, Paragraph 1 of the Companies Act; Article 192 of the Ordinance for Enforcement of the Companies Act; Article 758, Items 4, 5, 6 and 8 of the Companies Act; Article 784, Paragraph 1 of the Companies Act; and Article 796, Paragraph 2 of the Companies Act |
| Future plans | The absorption-type company split is scheduled to become effective on 30 September 2026. The effective date may be changed following consultation between the parties,甲 and 乙, due to procedural requirements or other reasons. |
Items this document does not state (3)
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 株式会社カスタムライフ is a wholly owned subsidiary of Aoyama Trading and this is a reorganization within a wholly controlled relationship, it has been determined appropriate not to allocate shares or other monetary consideration.