{"id":111021,"date":"2026-09-04T16:07:22","date_gmt":"2026-09-04T07:07:22","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2330-20260904-01_wp_m_and_a_alliance\/"},"modified":"2026-09-04T16:07:22","modified_gmt":"2026-09-04T07:07:22","slug":"2330-20260904-01_wp_m_and_a_alliance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2330\/ir\/2330-20260904-01_wp_m_and_a_alliance\/","title":{"rendered":"Notice of Subsidiary Creation through Share Acquisition and Changes in Specific Subsidiaries"},"content":{"rendered":"<p>Plan to acquire Makarl Digital&#8217;s 100% shares as a new subsidiary. Acquisition price totals 79 million yen, with scheduled share transfer execution date of October 1, 2026. Impact on consolidated earnings to be examined.<\/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":"2330","jir_company_name":"ForSight Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-04","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/2330-20260904-01.pdf","jir_short_summary":"Plan to acquire Makarl Digital's 100% shares as a new subsidiary. Acquisition price totals 79 million yen, with scheduled share transfer execution date of October 1, 2026. Impact on consolidated earnings to be examined.","jir_summary":"### Section Heading\nThis release announces that our group, which develops digital content distribution and AI-related businesses, has resolved to sign a share transfer agreement to acquire Makarl Digital Co., Ltd., which possesses know-how in website construction and cloud infrastructure design, to make it a 100% subsidiary. The objective of the transaction is to integrate the two companies\u2019 technologies and business foundations to drive digital strategy and strengthen the earnings base.\n\n### Section 2 Heading\nThe subsidiary to be transferred is Makarl Digital Co., Ltd. This qualifies as a specified subsidiary, and its impact on future consolidated results is currently being examined. The share transfer execution date is planned for October 1, 2026. Valuation has been calculated after evaluation by an independent third party, and legal due diligence has also been conducted.","jir_financial_highlights":"Number of shares acquired: 50 shares (Pre-acquisition 0 shares, after change 100% ownership)\nAcquisition price: 79 million yen (Breakdown: 50 million yen for shares, 29 million yen for advisory fees, etc.)\nMakarl Digital Co., Ltd. capital: 4 million yen (Unknown)","jir_category":"","jir_hashtags":"#treasury_stock_purchase_response, #executive_changes, #no_m_and_a_partnership","jir_key_figures":"Acquired shares: 50 shares (voting rights 50)\nAcquisition price: 50 million yen (share portion) + advisory fees, etc. 29 million yen, total 79 million yen\nPost-acquisition owned shares: 50 shares (voting rights 50) 100% ownership","jir_meta_title":"\u3010ForSight\u3011Resolution to Acquire Makarl Digital 100% Shares | Planned October 2026","jir_meta_description":"ForSight resolves to acquire Makarl Digital Co., Ltd. as a 100% subsidiary. Acquisition price 79 million yen, scheduled transfer date October 1, 2026. Impact on consolidated results is under review.","jir_og_title":"\u3010ForSight\u3011100% Subsidiarization of Makarl Digital | Planned October 2026","jir_og_description":"ForSight to make Makarl Digital a wholly owned subsidiary. Acquisition price 79 million yen, execution date planned for October 1, 2026. Further impact under review.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59415,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"m_and_a_alliance","footnotes":""},"sector":[],"importance":[],"class_list":["post-111021","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 of Subsidiary Creation through Share Acquisition and Changes in Specific Subsidiaries - 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-2330\/ir\/2330-20260904-01_wp_m_and_a_alliance\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2330\/ir\/2330-20260904-01_wp_m_and_a_alliance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2330\/ir\/2330-20260904-01_wp_m_and_a_alliance\/\",\"name\":\"Notice of Subsidiary Creation through Share Acquisition and Changes in Specific Subsidiaries - 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