{"id":132855,"date":"2026-10-20T15:49:29","date_gmt":"2026-10-20T06:49:29","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3803-20261020-02_wp_m_and_a_alliance\/"},"modified":"2026-10-20T15:49:29","modified_gmt":"2026-10-20T06:49:29","slug":"3803-20261020-02_wp_m_and_a_alliance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3803\/ir\/3803-20261020-02_wp_m_and_a_alliance\/","title":{"rendered":"Supplementary Explanation Materials Regarding the Acquisition (Subsidiarization) of Shares of Clad Oita Co., Ltd. and the Conclusion of a Business Alliance Agreement"},"content":{"rendered":"<p>Acquire the Oita contact center site (198 seats) and make it a subsidiary, and conclude a business alliance with Clad. Accelerate building an AI\u00d7BPO model under the mid-term plan &#8220;Project Image,&#8221; positioned as the second roll-up M&#038;A case. Assessing potential goodwill arising from the acquisition and the impact on performance during the consolidated period.<\/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":"3803","jir_company_name":"Image Information Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-20","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3803-20261020-02.pdf","jir_short_summary":"Acquire the Oita contact center site (198 seats) and make it a subsidiary, and conclude a business alliance with Clad. Accelerate building an AI\u00d7BPO model under the mid-term plan \"Project Image,\" positioned as the second roll-up M&A case. Assessing potential goodwill arising from the acquisition and the impact on performance during the consolidated period.","jir_summary":"### Overview of M&A and Business Alliance\nWe will acquire all shares of Clad Oita in Oita City and make it a subsidiary, and conclude a three-party business alliance agreement with Clad and Clad Oita. The target is a BPO site operating with 198 seats, and an acquisition price of 200 million yen will be allocated. This is the second roll-up case to accelerate AI\u00d7BPO implementation under the mid-term management plan 2029 \"Project Image.\"\n\n### Outlook and Impact\nAfter the acquisition, we will advance operational efficiency using AI and aim to improve profitability by transforming the cost structure. The share transfer will be executed in October 2026, and the company is scheduled to become a consolidated subsidiary. Goodwill is expected to arise from the acquisition, but the amount and amortization period have not been finalized. The impact on the mid-term plan's revenue and EBITDA targets is currently being examined, and any changes to disclosures will be announced as appropriate.","jir_financial_highlights":"Revenue (Target company's operating results): 466 million yen (Year-over-Year Unknown)\nNumber of employees: 167 people (Year-over-Year Unknown)\nNumber of shares acquired: 180 shares (100.0% voting rights owned)","jir_category":"","jir_hashtags":"#ShareBuyback, #ExecutivePersonnel","jir_key_figures":"Number of shares acquired: 180 shares (voting rights ownership ratio 100.0%)\nAcquisition price: 200 million yen (advisory fees, etc. are 1 million yen \/ approximate amount)\nClad Oita revenue: 466 million yen (Fiscal year ending 2025\/12)\nConsolidation inclusion period: October 2026 to March 2027 (6 months)\nOperational seats: 198 seats","jir_meta_title":"Image Information Inc. Accelerates AI\u00d7BPO via M&A and Partnership\uff5cOctober 2026","jir_meta_description":"Image Information Inc. announces the acquisition and subsidiarization of Clad Oita and a business alliance with Clad. Explains advancement of the mid-to-long-term AI\u00d7BPO strategy \"Project Image\" and expected impact on consolidated results.","jir_og_title":"Image Information Inc. Announces Acquisition of Clad Oita Shares and Business Alliance","jir_og_description":"Acquisition of the Oita site to establish a proof-of-concept center for AI\u00d7BPO. Assessing potential goodwill and impact on consolidated results in line with the mid-term plan.","jir_og_image_url":"\/assets\/og\/company-m_and_a_alliance.jpg","jir_chart_data_collection":"[]","ir_related_company":61397,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"m_and_a_alliance","footnotes":""},"sector":[],"importance":[],"class_list":["post-132855","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 Materials Regarding the Acquisition (Subsidiarization) of Shares of Clad Oita Co., Ltd. and the Conclusion of a Business Alliance Agreement - 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-3803\/ir\/3803-20261020-02_wp_m_and_a_alliance\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3803\/ir\/3803-20261020-02_wp_m_and_a_alliance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3803\/ir\/3803-20261020-02_wp_m_and_a_alliance\/\",\"name\":\"Supplementary Explanation Materials Regarding the Acquisition (Subsidiarization) of Shares of Clad Oita Co., Ltd. and the Conclusion of a Business Alliance Agreement - 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