Today, it was decided to carry out an absorption-type company split with Challenge Platform, a consolidated subsidiary, as the succeeding company, and KS Co. and NC Co. as the splitting companies, with an effective date scheduled for 2026-12-01. The succeeded businesses focus on support for people with disabilities. Cash consideration will be paid to KS Co. of 23.07 hundred million yen and to NC Co. of 7.8 hundred million yen, and these amounts were judged reasonable within the valuation ranges based on a DCF method by an independent valuation firm.<\/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":"7091","jir_company_name":"Living Platform,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-08","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/7091-20261008-01.pdf","jir_short_summary":"Today, it was decided to carry out an absorption-type company split with Challenge Platform, a consolidated subsidiary, as the succeeding company, and KS Co. and NC Co. as the splitting companies, with an effective date scheduled for 2026-12-01. The succeeded businesses focus on support for people with disabilities. Cash consideration will be paid to KS Co. of 23.07 hundred million yen and to NC Co. of 7.8 hundred million yen, and these amounts were judged reasonable within the valuation ranges based on a DCF method by an independent valuation firm.","jir_summary":"### Overview of the Transaction\nIt was decided to implement this absorption-type company split for the purpose of succeeding KS Co. and NC Co., which primarily operate support services for people with disabilities. The succeeding company, Challenge Platform, is a 100% subsidiary, and KS Co. and NC Co. operate support services for people with disabilities, property management, and public facility businesses. The split ratios and consideration were judged to be reasonable within the valuation ranges determined by an independent valuation firm using the DCF method. The effective date is scheduled for 2026-12-01.\n\n### Outlook and Points to Note\nIt is disclosed that the succession timing may be partially delayed depending on the progress of administrative procedures, and the impact on results for the fiscal year ending March 2027 is TBD. After the absorption-type split, CPF's business is expected to expand to include property management and public facility businesses.","jir_financial_highlights":"Consideration for this absorption-type split: KS Co. 23.07 hundred million yen, NC Co. 7.8 hundred million yen (Unknown)\nValuation range of the succeeded businesses (DCF method): KS Co. 2,189 million yen\u20132,415 million yen, NC Co. 672 million yen\u2013784 million yen (Unknown)\nIncrease\/decrease in capital after succession: No change (Unknown)","jir_category":"","jir_hashtags":"#LivingPlatform, #BusinessSuccession, #OrganizationalRestructuring, #AbsorptionTypeCompanySplit","jir_key_figures":"Consideration to KS Co.: 23.07 hundred million yen\nConsideration to NC Co.: 7.8 hundred million yen\nDCF valuation range of business value: KS 2,189 million yen\u20132,415 million yen, NC 672 million yen\u2013784 million yen","jir_meta_title":"Living Platform,Ltd. Announces Business Succession via Absorption-Type Company Split of Consolidated Subsidiaries | Effective Date Scheduled for December 1, 2026","jir_meta_description":"Living Platform,Ltd. announced an absorption-type company split with Challenge Platform as the succeeding company. Consideration is KS Co. 23.07 hundred million yen and NC Co. 7.8 hundred million yen, within DCF valuation ranges. Note that the succession date may change depending on administrative procedures; impact on FY2027 results is TBD.","jir_og_title":"Living Platform,Ltd. Decides Business Succession via Absorption-Type Company Split of Consolidated Subsidiaries | December 1, 2026","jir_og_description":"Living Platform,Ltd. announced an absorption-type company split aimed at business succession of its consolidated subsidiaries. Consideration is KS Co. 23.07 hundred million yen and NC Co. 7.8 hundred million yen, valued by DCF. Administrative procedures and impacts remain TBD.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60031,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-128660","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n