Worth reading
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Neutral
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Definitive
How definitive the wording is.Decision and Details
The boards of directors of ibis inc. and 株式会社ゼロイチスタートPost-event disclosure regarding the absorption merger of 株式会社ゼロイチスタート
Decision10 February 2026 (date the merger agreement was executed)
Period CoveredFrom 1 April 2026 onward
Implementation1 April 2026 (effective date; completed)
Going forwardThe change registration under Article 921 of the Companies Act is scheduled for 9 April 2026
AmountMerger consideration: none; assets, liabilities and other items assumed: Not disclosed; total assets at the end of 株式会社ゼロイチスタート's most recent fiscal year: ¥108,297,236; total liabilities: ¥78,970,822; total net assets: ¥29,326,414
Quantity / scaleNumber of shares issued and outstanding: 20,000 shares
Reason
No-consideration merger between a wholly owned parent company and its wholly owned subsidiary
Impact on Business Performance
The specific impact of the merger on earnings and financial condition is Not disclosed. At present, no circumstances are anticipated that would impede ibis inc.'s ability to perform its obligations after the merger.
| Item | Details |
|---|---|
| Matter Covered | Post-event disclosure regarding the absorption merger of 株式会社ゼロイチスタート |
| Decision-Making Body | The boards of directors of ibis inc. and 株式会社ゼロイチスタート |
| Decision Date | 10 February 2026 (date the merger agreement was executed) |
| Implementation Date | 1 April 2026 (effective date; completed) |
| Period Covered | From 1 April 2026 onward |
| Amount | Merger consideration: none; assets, liabilities and other items assumed: Not disclosed; total assets at the end of 株式会社ゼロイチスタート's most recent fiscal year: ¥108,297,236; total liabilities: ¥78,970,822; total net assets: ¥29,326,414 |
| Quantity / scale | Number of shares issued and outstanding: 20,000 shares |
| Impact on Business Performance | The specific impact of the merger on earnings and financial condition is Not disclosed. At present, no circumstances are anticipated that would impede ibis inc.'s ability to perform its obligations after the merger. |
| Reason | No-consideration merger between a wholly owned parent company and its wholly owned subsidiary |
| Governing Rule | Companies Act, Article 801, paragraph 1; Ordinance for Enforcement of the Companies Act, Article 200; Companies Act, Article 796, paragraph 2; Companies Act, Article 784, paragraph 1; Companies Act, Articles 789, 799 and 921 |
| Related previous disclosures | "Prior Disclosure Document Regarding Absorption Merger" dated 13 February 2026 |
| Future plans | The change registration under Article 921 of the Companies Act is scheduled for 9 April 2026 |
The reasons the company gives
The company's own explanation, not something inferred from the numbers.As this was a merger without consideration between a wholly owned parent company and its wholly owned subsidiary, no specific business-restructuring rationale is stated.
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