Worth reading
50Recurring
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
167.5
¥ million (approximate total acquisition price)Wording
Conditional
How definitive the wording is.This transaction
Acquisition of shares and conversion into a subsidiaryCounterpartySuzuki Fumiaki (鈴木 文章)
Disclosing companySYLA Holdings 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.
TimelineThe spacing between the points is proportional to the actual number of days.
Target company
Architectural design and supervision services Worker dispatch services Fee-based employment placement services ISO 9001 certification audits and consulting on the development of quality systems Performance evaluation and assessment services for large multi-unit housing as stipulated under the Housing Quality Assurance Act
Location Shinjuku-ku, TokyoShare capital ¥7.5 millionDate of incorporation 2 July 1988
Net Sales¥166 million (fiscal year ended May 2026)
Operating profit¥3 million (fiscal year ended May 2026)
Net income for the current fiscal year¥2 million (fiscal year ended May 2026)
Net assets¥211 million (fiscal year ended May 2026)
Consideration and expenses
Acquisition price¥167.5 million (total approximate amount; ¥147.5 million for ordinary shares of タック社)
Expenses other than the acquisition priceAdvisory fees of ¥20 million (approximate amount)
Impact on Business Performance
The impact on the consolidated results for the fiscal year ending May 2027 is immaterial.
Procedures and assumptions
Valuation methodologyThe price was determined through negotiations with the counterparty to the share acquisition, based on the target company's past performance, current financial position, and future business plans, as well as financial and tax due diligence and legal due diligence conducted by external organizations.
| Item | Details |
|---|---|
| Transaction name | Acquisition of shares and conversion into a subsidiary |
| Counterparty name | Suzuki Fumiaki (鈴木 文章) |
| Name of the Subject Company | 株式会社タック・エイティエイト |
| Business Description of the Subject Company | Architectural design and supervision services Worker dispatch services Fee-based employment placement services ISO 9001 certification audits and consulting on the development of quality systems Performance evaluation and assessment services for large multi-unit housing as stipulated under the Housing Quality Assurance Act |
| Location of the Subject Company | Shinjuku-ku, Tokyo |
| Capital Stock of the Subject Company | ¥7.5 million |
| Date of Establishment of the Subject Company | 2 July 1988 |
| Net Sales of the Subject Company | ¥166 million (fiscal year ended May 2026) |
| Operating Profit of the Subject Company | ¥3 million (fiscal year ended May 2026) |
| Net Income of the Subject Company | ¥2 million (fiscal year ended May 2026) |
| Net Assets of the Subject Company | ¥211 million (fiscal year ended May 2026) |
| Acquisition price | ¥167.5 million (total approximate amount; ¥147.5 million for ordinary shares of タック社) |
| Expenses other than the acquisition price | Advisory fees of ¥20 million (approximate amount) |
| Number of shares acquired | 7,500 shares (number of voting rights: 7,500) |
| Voting rights ownership percentage | After 100.0% (before not disclosed) |
| Impact on Business Performance | The impact on the consolidated results for the fiscal year ending May 2027 is immaterial. |
| Date of board resolution | 17 September 2026 |
| Contract Date | 18 September 2026 |
| Execution Date / Effective Date | 30 September 2026 (date of execution of the share transfer and completion of conversion into a subsidiary) |
| Valuation methodology | The price was determined through negotiations with the counterparty to the share acquisition, based on the target company's past performance, current financial position, and future business plans, as well as financial and tax due diligence and legal due diligence conducted by external organizations. |
Items this document does not state (12)
Type of ConsiderationMerger 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.The acquisition is intended to create synergies by incorporating タック社's qualified personnel and design and construction capabilities, securing design projects from external customers, bringing design work for シーラ社's development projects in-house, and standardizing design operations.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.