Capital and Business Alliances with Multiple Companies, Funding Through a Third-Party Allotment, and Acquisition of a Subsidiary

An individual transaction involving funding through a third-party allotment based on capital and business alliances with multiple companies, ultimately progressing to the acquisition of an alliance partner as a consolidated subsidiary. The capital and business alliances, the ¥709 million fundraising, and the acquisition of カイカ as a subsidiary through a tender offer are treated as an integrated transaction.