Worth reading
60In 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
1317
¥ million (approximate total amount)Wording
Conditional
How definitive the wording is.This transaction
Acquisition of shares (making the company a subsidiary)Counterparty株式会社ウエ
Disclosing companyf-code Inc.
The voting-rights ratio is the share of the votes exercisable at a shareholders’ meeting that will be held after this transaction.
TimelineThe spacing between the points is proportional to the actual number of days.10 days from 決議 / 締結 to 実行.White points represent dates designated as scheduled dates in the document.
Target company
IT エンジニアリングサービス、AI システム開発事業
Location Kita Ward, Osaka CityShare capital ¥60 millionDate of incorporation 31 January 2025
Net Sales2,921 百万円（2024 年 10 月期）
Operating profit171 百万円（2024 年 10 月期）
Net income for the current fiscal year110 百万円（2024 年 10 月期）
Net assets100 百万円（2025 年１月31日時点・設立時）
Consideration and expenses
Acquisition price株式会社シエルゼロの普通株式 1,310 百万円
Expenses other than the acquisition priceアドバイザリー費用等（概算額）7 百万円
Goodwill amount現在精査中（具体的な金額・償却期間は未開示）
Goodwill is the amount paid in excess of the acquired company's net assets.Impact on Business Performance
本件による連結決算上ののれん及びその他の無形固定資産等の計上額並びに2025年12月期の連結業績予想に与える影響については現在精査中。株式取得が完了した後に、判明次第速やかに知らせる。
Procedures and assumptions
Valuation methodology取得時の同社の想定純資産及び年間想定営業利益を基礎として決定・合意
| Item | Details |
|---|---|
| Transaction name | Acquisition of shares (making the company a subsidiary) |
| Counterparty name | 株式会社ウエ |
| Name of the Subject Company | 株式会社 Ciel Zero |
| Business Description of the Subject Company | IT エンジニアリングサービス、AI システム開発事業 |
| Location of the Subject Company | Kita Ward, Osaka City |
| Capital Stock of the Subject Company | ¥60 million |
| Date of Establishment of the Subject Company | 31 January 2025 |
| Net Sales of the Subject Company | 2,921 百万円（2024 年 10 月期） |
| Operating Profit of the Subject Company | 171 百万円（2024 年 10 月期） |
| Net Income of the Subject Company | 110 百万円（2024 年 10 月期） |
| Net Assets of the Subject Company | 100 百万円（2025 年１月31日時点・設立時） |
| Acquisition price | 株式会社シエルゼロの普通株式 1,310 百万円 |
| Expenses other than the acquisition price | アドバイザリー費用等（概算額）7 百万円 |
| Number of shares acquired | 8,000 株（議決権の数：8,000 個） |
| Voting rights ownership percentage | Before 0.0% → after 80.0% |
| Goodwill amount | 現在精査中（具体的な金額・償却期間は未開示） |
| Impact on Business Performance | 本件による連結決算上ののれん及びその他の無形固定資産等の計上額並びに2025年12月期の連結業績予想に与える影響については現在精査中。株式取得が完了した後に、判明次第速やかに知らせる。 |
| Date of board resolution | 2025 年２月４日 |
| Contract Date | 2025 年２月４日（予定） |
| Execution Date / Effective Date | 2025 年２月14日（予定） |
| Valuation methodology | 取得時の同社の想定純資産及び年間想定営業利益を基礎として決定・合意 |
Items this document does not state (11)
Type of ConsiderationMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodFunding arrangementsAmount 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.Ciel Zeroのエンジニアリングの知見・経験、IT人材、開発リソースを活用して顧客企業のDX推進を支援し、顧客価値、収益性、競争力を高めるため。
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.