{"id":114667,"date":"2026-09-17T15:03:13","date_gmt":"2026-09-17T06:03:13","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7602-20260917-01_wp_business_update\/"},"modified":"2026-09-17T15:03:13","modified_gmt":"2026-09-17T06:03:13","slug":"7602-20260917-01_wp_business_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7602\/ir\/7602-20260917-01_wp_business_update\/","title":{"rendered":"Supplementary Explanation on Share Acquisition and Supplemental Explanation on Business Succession"},"content":{"rendered":"<p>Indicates the possibility that the difference between the planned net assets to be succeeded and the share acquisition price could be recorded as extraordinary income from negative goodwill. Presents evaluation and utilization policy for assets acquired through succession, three-year sales and profit plans, and growth strategy for the gift business.<\/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":"7602","jir_company_name":"Redax Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-17","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/7602-20260917-01.pdf","jir_short_summary":"Indicates the possibility that the difference between the planned net assets to be succeeded and the share acquisition price could be recorded as extraordinary income from negative goodwill. Presents evaluation and utilization policy for assets acquired through succession, three-year sales and profit plans, and growth strategy for the gift business.","jir_summary":"### Section Heading\nThis document provides a supplementary explanation regarding Harika Co.'s business succession, detailing the potential for negative goodwill based on the difference between the planned net assets to be succeeded and the share acquisition price, the evaluation and effective utilization policy for post-succession assets and liabilities, a three-year revenue and profit plan, and growth strategy for the gift business.\n\n### Section 2 Heading\nIt describes the post-acquisition organizational and business integration deployment, evaluation and utilization of succession real estate, financial prospects of the three-year plan (sales, operating income, ordinary income), and how to capture growth opportunities in the gift industry.","jir_financial_highlights":"Planned net assets to be succeeded: Approx. 936 million yen (Unknown)\nShare acquisition price: 670 million yen (Unknown)\nDifference: Approx. 266 million yen (Unknown)\nPossible negative goodwill (expected): Uncertain (may be recorded as extraordinary income) (Unknown)\nSales (3-year plan): 2027: 5,019 million yen, 2028: 6,070 million yen, 2029: 7,130 million yen (YoY increase)","jir_category":"","jir_hashtags":"#Redax, #BusinessSuccession, #GiftBusiness, #NegativeGoodwill","jir_key_figures":"Planned net assets to be succeeded: approx. 936 million yen\nShare acquisition price: 670 million yen\nDifference: approx. 266 million yen\nThree-year plan sales: 2027 5,019 million yen; 2028 6,070 million yen; 2029 7,130 million yen","jir_meta_title":"[Redax] Harika Co. Business Succession Supplementary Explanation | 2027\u20132029 Plan","jir_meta_description":"Supplementary explanation on Harika Co.'s business succession. Explains the difference between succession assets and share acquisition price, potential negative goodwill, three-year plan after succession, and growth strategy for the gift business.","jir_og_title":"[Redax] Supplementary Explanation on Harika Co. Business Succession","jir_og_description":"Supplementary explanation for Harika Co.'s business succession. Details potential negative goodwill, three-year plan, and growth strategy for the gift business.","jir_og_image_url":"\/assets\/og\/company-business_update.jpg","jir_chart_data_collection":"[]","ir_related_company":60387,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"business_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-114667","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>Supplementary Explanation on Share Acquisition and Supplemental Explanation on Business Succession - 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-7602\/ir\/7602-20260917-01_wp_business_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-7602\/ir\/7602-20260917-01_wp_business_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7602\/ir\/7602-20260917-01_wp_business_update\/\",\"name\":\"Supplementary Explanation on Share Acquisition and Supplemental Explanation on Business Succession - 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