{"id":100088,"date":"2026-08-10T12:14:37","date_gmt":"2026-08-10T03:14:37","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2170-20260810-02_wp_corporate_restructuring\/"},"modified":"2026-08-10T12:14:37","modified_gmt":"2026-08-10T03:14:37","slug":"2170-20260810-02_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2170\/ir\/2170-20260810-02_wp_corporate_restructuring\/","title":{"rendered":"Notice regarding the signing of a basic agreement for a simplified share exchange between our company and SELF Inc."},"content":{"rendered":"<p>Focusing on the core concept of &#8220;Motivation Engineering&#8221; since founding, we are considering a share exchange to make SELF Corp. a wholly-owned subsidiary. The consideration will be solely in our common stock, and a contract signing date and effective date are currently planned. Going forward, the allocation details will be determined based on third-party valuation results, with a high-level disclosure planned at the time of contract signing.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"2170","jir_company_name":"Link and Motivation Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-10","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/2170-20260810-02.pdf","jir_short_summary":"Focusing on the core concept of \"Motivation Engineering\" since founding, we are considering a share exchange to make SELF Corp. a wholly-owned subsidiary. The consideration will be solely in our common stock, and a contract signing date and effective date are currently planned. Going forward, the allocation details will be determined based on third-party valuation results, with a high-level disclosure planned at the time of contract signing.","jir_summary":"### Background and Aim\nLink and Motivation presents a mid- to long-term strategy to improve client company productivity by combining SELF Corp.\u2019s AI integration service SELFBOT with Motivation Cloud. The signing of this basic agreement aims to integrate and expand both companies\u2019 services through the share exchange to fully acquire SELF Corp., creating cross-sell opportunities. In the future, the plan is to expand the client base in organizational transformation and pursue business growth from FY2026 onward.\n\n### Procedures and Outlook\nThe signing date and effective date for the share exchange contract are currently scheduled, and at signing, allocation details and handling of stock options will be decided and disclosed. The share exchange is expected to proceed using a simplified share exchange process, and allocation details will be disclosed based on the results of an independent third-party valuation. SELF Corp.\u2019s financial information is planned to be disclosed concurrently at contract signing.","jir_financial_highlights":"Capital: 1,380 \u767e\u4e07\u5186 \uff082025 \u5e74 12 \u6708 31 \u65e5\u73fe\u5728\uff09 (Unknown)","jir_category":"","jir_hashtags":"#\u30ea\u30f3\u30af\u30a2\u30f3\u30c9\u30e2\u30c1\u30d9\u30fc\u30b7\u30e7\u30f3\u975e\u516c\u958b\u7279\u5b9a\u306a\u3057 #\u7d44\u7e54 reorganization","jir_key_figures":"Capital 1,380 \u767e\u4e07\u5186\uff082025 \u5e74 12 \u6708 31 \u65e5\u73fe\u5728\uff09\nSELF \u793e\u306e\u8cc7\u672c\u91d1 3\u51047,600\u4e07\u5186\uff08\u8cc7\u672c\u6e96\u5099\u91d1\u542b\u3080\uff09\n\u672c\u682a\u5f0f\u4ea4\u63db\u306e\u65e5\u7a0b\u4e88\u5b9a: \u5951\u7d04\u7de0\u7d50\u65e5 2026\u5e749\u67089\u65e5\u3001\u52b9\u529b\u767a\u751f\u65e5 2026\u5e7410\u67081\u65e5","jir_meta_title":"\u3010Link and Motivation Inc.\u3011Share exchange basic agreement toward fully incorporating SELF Corp. \uff5c August 10, 2026","jir_meta_description":"Link and Motivation announces it will sign a basic agreement for share exchange that will make SELF Corp. a wholly owned subsidiary. Consideration will be solely in our shares, and future allocation details will be decided based on valuation results. Also, planned disclosure dates are noted.","jir_og_title":"\u3010Link and Motivation\u3011Share exchange basic agreement toward fully absorbing SELF Corp. \uff5c August 10, 2026","jir_og_description":"Link and Motivation announces the signing of a basic agreement for a share exchange to make SELF Corp. a wholly owned subsidiary. Consideration is in our own shares; allocation details will be decided based on valuation results.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17220,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-100088","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice regarding the signing of a basic agreement for a simplified share exchange between our company and SELF Inc. - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-2170\/ir\/2170-20260810-02_wp_corporate_restructuring\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2170\/ir\/2170-20260810-02_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2170\/ir\/2170-20260810-02_wp_corporate_restructuring\/\",\"name\":\"Notice regarding the signing of a basic agreement for a simplified share exchange between our company and SELF Inc. - 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