Liberta, a wholly owned subsidiary, will absorb its subsidiary Afra via absorption-type consolidation; Afra will be dissolved and Liberta will remain as the surviving company. No stock or cash allocations. The consolidation will adopt simplified absorption and simplified merger procedures. The merger is scheduled for December 1, 2026, with no allotment. Decision date is September 15, 2026; effective date is as scheduled. The impact on consolidated results is expected to be minor.<\/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,"price_fetched_at":"","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":"4935","jir_company_name":"Liberta Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-15","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/4935-20260915-01.pdf","jir_short_summary":"Liberta, a wholly owned subsidiary, will absorb its subsidiary Afra via absorption-type consolidation; Afra will be dissolved and Liberta will remain as the surviving company. No stock or cash allocations. The consolidation will adopt simplified absorption and simplified merger procedures. The merger is scheduled for December 1, 2026, with no allotment. Decision date is September 15, 2026; effective date is as scheduled. The impact on consolidated results is expected to be minor.","jir_summary":"### Overview of this consolidation\nAbsorb the wholly owned subsidiary Afra of Liberta. Surviving company is Liberta; Afra will be dissolved. No issuance of shares or cash consideration. The consolidation adopts simplified absorption and simplified merger procedures.\n\n### Impact and future outlook\nThe consolidation aims to improve group management efficiency and reduce administrative costs. There will be no changes to the name, location, business content, capital, or fiscal year after the merger, and the impact on consolidated results is expected to be minor.","jir_financial_highlights":"Fiscal period: Fiscal year ending December 2025 (consolidated) (Unknown)\nTotal assets: 7,809 million yen (YoY unknown)\nNet assets: 1,592 million yen (YoY unknown)","jir_category":"","jir_hashtags":"#Liberta, Share buyback, Executive appointments, M&A\/Partnership, Corporate restructuring","jir_key_figures":"Total assets 7,809 million yen (YoY unknown)\nNet assets 1,592 million yen (YoY unknown)\nNumber of issued shares not disclosed (key points of current shareholding structure)","jir_meta_title":"Liberta: Decision on Absorption-type Consolidation of Consolidated Subsidiary | Scheduled for December 1, 2026","jir_meta_description":"Liberta will absorb its wholly owned subsidiary Afra via absorption-type consolidation. The consolidation is scheduled for December 1, 2026. No allotment, and impact on consolidated results is expected to be minor.","jir_og_title":"Liberta: Decision on Absorption-type Consolidation of Consolidated Subsidiary | Scheduled for December 1, 2026","jir_og_description":"Liberta will absorb its wholly owned subsidiary Afra. Effective date planned for December 1, 2026, with no allotment. Expected minor impact on future performance.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59105,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-114333","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n