{"id":132615,"date":"2026-10-19T16:09:53","date_gmt":"2026-10-19T07:09:53","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3839-20261019-01_wp_m_and_a_alliance\/"},"modified":"2026-10-19T16:09:53","modified_gmt":"2026-10-19T07:09:53","slug":"3839-20261019-01_wp_m_and_a_alliance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3839\/ir\/3839-20261019-01_wp_m_and_a_alliance\/","title":{"rendered":"Notice Regarding Acquisition of Shares of Migalo Co., Ltd. by a Consolidated Subsidiary (Becoming a Grandchild Company)"},"content":{"rendered":"<p>Consolidated subsidiary F-Plus acquired all shares of Migalo, making Migalo a wholly owned subsidiary. Post-acquisition synergies include strengthening solution offerings by leveraging expertise in the IBMi domain and utilizing overseas partners. The acquisition price is undisclosed but was determined taking into account valuation by a third-party institution. Impact on this fiscal period&#8217;s results is 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,"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":"3839","jir_company_name":"ODK Solutions Company, Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-19","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3839-20261019-01.pdf","jir_short_summary":"Consolidated subsidiary F-Plus acquired all shares of Migalo, making Migalo a wholly owned subsidiary. Post-acquisition synergies include strengthening solution offerings by leveraging expertise in the IBMi domain and utilizing overseas partners. The acquisition price is undisclosed but was determined taking into account valuation by a third-party institution. Impact on this fiscal period's results is not yet determined.","jir_summary":"### Overview of the M&A\nODK Solutions Company, Ltd. acquired all shares of Migalo through its consolidated subsidiary F-Plus, making Migalo a wholly owned subsidiary. The rationale for the acquisition includes deploying investment capacity aimed at discontinuous growth under the mid-term plan and providing integrated solutions leveraging strengths in the IBMi domain. F-Plus engages in system development, maintenance and operation for financial institutions, systems for the education sector, and Salesforce sales and development. Migalo focuses on sales of development tools for IBMi and contract development of business applications. By combining the technologies and customer bases of both companies, the objective is to strengthen competitive advantage in the market.\n\n### Future Impact and Disclosures\nDates such as the acquisition date, contract signing date and share transfer execution date are specified, and the impact on future financial results is currently under review. The counterparty's share price is undisclosed due to the shareholder's intentions, and to ensure fairness the acquisition price was determined taking into account valuation results from a third-party institution. Additional disclosures regarding the impact on financial results will be made promptly as they become available.","jir_financial_highlights":"Number of shares acquired: 400 shares (Post-acquisition ownership 100.0%)\nAcquisition price: Undisclosed (Determined after considering share value appraisal results by a third-party valuation institution)\nChange in shareholder composition: F-Plus 100% \u2192 Migalo becomes a wholly owned subsidiary (New controlling relationship)","jir_category":"","jir_hashtags":"#ODK_Solutions_MA, #IBMiSolutions, #CreatingSynergies","jir_key_figures":"Number of shares acquired: 400 shares (Issued ratio 100.0%)\nAcquisition date: October 19, 2026\nAcquisition price: Undisclosed per shareholder's request","jir_meta_title":"ODK Solutions Company, Ltd. Completes Acquisition of Migalo Shares by Consolidated Subsidiary\uff5cOctober 2026","jir_meta_description":"ODK Solutions Company, Ltd., through F-Plus, acquired all shares of Migalo, making it a wholly owned subsidiary. The company will strengthen solution offerings leveraging IBMi expertise and overseas partnerships. Impact on the current fiscal results is not yet determined.","jir_og_title":"ODK Solutions Company, Ltd. Acquires Migalo and Makes It a Wholly Owned Subsidiary","jir_og_description":"A consolidated subsidiary of ODK Solutions Company, Ltd. has made Migalo a wholly owned subsidiary. 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