Decision and Details
Written deemed resolution in lieu of a general meeting of shareholders of 株式会社洋光 (Article 319, paragraph 1 of the Companies Act). NAC CO.,LTD. carried out the transaction without obtaining approval at a general meeting of shareholders.Share exchange under which NAC CO.,LTD. is the wholly owning parent company and 株式会社洋光 is the wholly owned subsidiary
Disclosure of the post-event matters specified in Article 791, Paragraph 1, Item 2 and Article 801, Paragraph 3, Item 3 of the Companies Act and Article 190 of the Ordinance for Enforcement of the Companies Act
There was no change in the amounts of stated capital or capital reserves.
| Item | Details |
|---|---|
| Matter Covered | Share exchange under which NAC CO.,LTD. is the wholly owning parent company and 株式会社洋光 is the wholly owned subsidiary |
| Decision-Making Body | Written deemed resolution in lieu of a general meeting of shareholders of 株式会社洋光 (Article 319, paragraph 1 of the Companies Act). NAC CO.,LTD. carried out the transaction without obtaining approval at a general meeting of shareholders. |
| Decision Date | 28 August 2026 (date of approval and execution of the share exchange agreement) |
| Implementation Date | 1 October 2026 (effective date; completed) |
| Quantity / scale | 400 common shares of 株式会社洋光 transferred; 351,600 common shares of NAC CO.,LTD. allotted and delivered; exchange ratio: 879 common shares of NAC CO.,LTD. for each common share of 株式会社洋光 |
| Impact on Business Performance | There was no change in the amounts of stated capital or capital reserves. |
| Reason | Disclosure of the post-event matters specified in Article 791, Paragraph 1, Item 2 and Article 801, Paragraph 3, Item 3 of the Companies Act and Article 190 of the Ordinance for Enforcement of the Companies Act |
| Governing Rule | Articles 791, paragraph 1, item 2; 801, paragraph 3, item 3; 784-2; 785; 787; 789; 796, paragraph 2; 796-2; 797; 799; 795, paragraph 1; and 319, paragraph 1 of the Companies Act, and Article 190 of the Ordinance for Enforcement of the Companies Act |
| Related previous disclosures | Share exchange agreement executed on 28 August 2026 |
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.This is a post-exchange disclosure for the share exchange under the Companies Act and the Ordinance for Enforcement of the Companies Act. The main text does not state the reason for carrying out the share exchange.