Worth reading
56In 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
32
¥ millionWording
Conditional
How definitive the wording is.This transaction
Acquisition of shares and conversion into a subsidiaryCounterpartyバックスグループ株式会社
Disclosing companyNAC CO.,LTD.
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.
Target company
Staffing Business
Location Toshima-ku, TokyoShare capital ¥30 millionDate of incorporation 17 June 2019
Net Sales¥112 million (FY2025)
Operating profit¥5 million (FY2025)
Net income for the current fiscal year¥4 million (FY2025)
Net assets¥61 million (FY2025)
Consideration and expenses
Acquisition price¥32 million (planned)
Type of ConsiderationCash
Impact on Business Performance
The impact of this transaction on consolidated results for the fiscal year ending March 2027 is expected to be immaterial.
Procedures and assumptions
Valuation methodologyTo be determined through discussions between the parties, based on net assets as of 31 March 2026 and other factors.
| Item | Details |
|---|---|
| Transaction name | Acquisition of shares and conversion into a subsidiary |
| Counterparty name | バックスグループ株式会社 |
| Name of the Subject Company | グッドライフビジネスサポート株式会社 |
| Business Description of the Subject Company | Staffing Business |
| Location of the Subject Company | Toshima-ku, Tokyo |
| Capital Stock of the Subject Company | ¥30 million |
| Date of Establishment of the Subject Company | 17 June 2019 |
| Net Sales of the Subject Company | ¥112 million (FY2025) |
| Operating Profit of the Subject Company | ¥5 million (FY2025) |
| Net Income of the Subject Company | ¥4 million (FY2025) |
| Net Assets of the Subject Company | ¥61 million (FY2025) |
| Acquisition price | ¥32 million (planned) |
| Type of Consideration | Cash |
| Number of shares acquired | 3,000 shares (number of voting rights: Not disclosed) |
| Voting rights ownership percentage | Before 50% → after 100% |
| Impact on Business Performance | The impact of this transaction on consolidated results for the fiscal year ending March 2027 is expected to be immaterial. |
| Contract Date | 24 April 2026 |
| Execution Date / Effective Date | 1 May 2026 (scheduled) |
| Valuation methodology | To be determined through discussions between the parties, based on net assets as of 31 March 2026 and other factors. |
Items this document does not state (13)
Expenses other than the acquisition priceMerger ratio/share exchange ratioTender offer priceMinimum number of shares to be purchasedTender offer periodFunding arrangementsGoodwill amountAmount of extraordinary income (loss)Date of board resolutionIndependent 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.To make greater use of GLBS's expertise in the staffing business for recruitment activities and optimize recruitment-related costs. The Company also envisions deploying GLBS's services across the entire Group in the future.
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.