Anticipated recording of special losses and decision to absorb wholly owned subsidiary. Silver Egg Technology will be fully acquired as a subsidiary with no impact on the consolidated results. However, a consolidation-specific accounting for the consolidation of stock redemption losses is planned in the standalone earnings, with the amount not yet determined.<\/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":"3690","jir_company_name":"Ilgloom Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-11","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/3690-20260911-01.pdf","jir_short_summary":"Anticipated recording of special losses and decision to absorb wholly owned subsidiary. Silver Egg Technology will be fully acquired as a subsidiary with no impact on the consolidated results. However, a consolidation-specific accounting for the consolidation of stock redemption losses is planned in the standalone earnings, with the amount not yet determined.","jir_summary":"### Overview of the Merger\nIlgloom decided to conduct an absorption-type merger making Silver Egg Technology a wholly owned subsidiary, with the final agreement scheduled for November 17, 2026. On a consolidated basis, no impact is expected, while the standalone earnings are expected to record a special loss related to the consolidation of stock redemption losses.\n\n### Future Schedule and Impact\nThe final merger agreement is to be signed on November 17, 2026, the shareholders meeting for approval on December 18, 2026, and the effective date is planned for April 1, 2027. The merger has Ilgloom as the surviving company and Silver Egg Technology as the disappearing company. There are no matters related to stock options. The special loss will be recorded in the standalone financial statements and will not affect the consolidated results.","jir_financial_highlights":"Special loss (consolidation of stock redemption loss): Unknown (Projected for next fiscal year (year ending September 2027))\nEffective date (planned): April 1, 2027 (planned) (\u2014)","jir_category":"","jir_hashtags":"#\u81ea\u793e\u682a\u8cb7\u3044, #\u5f79\u54e1\u4eba\u4e8b","jir_key_figures":"Effective date (planned): 2027\u5e74\uff14\u6708\uff11\u65e5\uff08\u4e88\u5b9a\uff09\nMerger agreement approval at shareholders meeting: 2026\u5e7412\u670818\u65e5\uff08\u4e88\u5b9a\uff09\nMerger agreement approval at shareholders meeting record date: 2026\u5e749\u670830\u65e5","jir_meta_title":"\u3010Ilgloom\u3011Wholly Owned Subsidiary Absorption-type Merger Basic Agreement and Anticipated Special Loss Recording \uff5c April 1, 2027","jir_meta_description":"Ilgloom decides to wholly own Silver Egg Technology. Anticipated recording of special loss (consolidation of stock redemption loss) in the next fiscal year. No impact on the consolidated results; schedules for the shareholder meeting and implementation date are disclosed.","jir_og_title":"\u3010Ilgloom\u3011Wholly Owned Subsidiary Absorption-type Merger and Anticipated Special Loss Recording","jir_og_description":"Ilgloom decides to wholly own Silver Egg Technology. Next year's anticipated recording of special losses is not yet determined; no impact on the consolidated results. Please check the upcoming schedule.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60459,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-112881","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n