Image Magic, which operates an on-demand print platform, will wholly acquire clothing print company Hasegawa Bigei through share acquisition and simplified share exchange. The acquired shares amount to 252,000, with consideration issued in shares. Going forward, consolidation accounting will be applied, with only a minor impact expected on the results for the FY2026.<\/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":"7793","jir_company_name":"Image Magic Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-18","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/7793-20260918-01.pdf","jir_short_summary":"Image Magic, which operates an on-demand print platform, will wholly acquire clothing print company Hasegawa Bigei through share acquisition and simplified share exchange. The acquired shares amount to 252,000, with consideration issued in shares. Going forward, consolidation accounting will be applied, with only a minor impact expected on the results for the FY2026.","jir_summary":"### Overview of this matter\nThe Company has resolved to make Hasegawa Bigei a wholly owned subsidiary through share acquisition and simplified share exchange, with a share transfer agreement to be signed on September 18, 2026 and a share exchange agreement to be signed on October 2, 2026. Hasegawa Bigei specializes in silk-screen printing for apparel, and by integrating with our IT platform, aims to accelerate manufacturing DX. The acquisition will involve 220 shares as consideration and the remaining 280 shares will be acquired via the share exchange. A total of 253,000 shares will be issued, including 132,000 new shares.\n\n### Financial accounting treatment and outlook\nThis matter will be accounted for as a business combination under the acquisition method; there is a possibility of goodwill arising, but the amount is not determined yet. The deemed acquisition date is set to October 1, 2026, and the impact on consolidated financial results for the fiscal year ending December 2026 is expected to be minimal. Current publicly disclosed outlooks anticipate for FY2026: net sales of 10,700 million yen, operating income of 650 million yen, ordinary income of 650 million yen, and net income attributable to owners of parent of 440 million yen.","jir_financial_highlights":"Number of issued shares issued as consideration for this share exchange: 252,000 shares (New stock issued)\nShare exchange ratio (1 Hasegawa Bigei share to Image Magic share): 1 share of Hasegawa Bigei \u2192 900 Image Magic shares (Allocation ratio)\nPlanned new share issue: 132,000 shares (Additional issue)\nDeemed acquisition date: October 1, 2026 (planned) (Schedule)","jir_category":"","jir_hashtags":"#ImageMagic, #CorporateRestructuring, #WhollyOwnedSubsidiary","jir_key_figures":"Wholly owning parent after share exchange: Image Magic\nHasegawa Bigei shares acquired: 220 shares (voting rights: 220, 44%)\nTotal share issuances: 252,000 shares (issued by Image Magic)","jir_meta_title":"[Image Magic] Announcement of Wholly Owning Hasegawa Bigei through Share Acquisition and Simplified Share Exchange | September 2026","jir_meta_description":"Image Magic will wholly own Hasegawa Bigei through share acquisition and simplified share exchange. Acquired shares: 220; consideration issued in shares. Deemed acquisition date planned for 2026\/10\/01; consolidated start for FY2026 expected to be minimal.","jir_og_title":"[Image Magic] Move toward Full Subsidiary: Hasegawa Bigei | September 2026","jir_og_description":"Image Magic will fully own Hasegawa Bigei through share acquisition and simplified share exchange. Issued shares for consideration: 252,000; deemed acquisition date planned for 2026\/10\/01.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60491,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-115052","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n