{"id":134318,"date":"2026-10-26T15:57:34","date_gmt":"2026-10-26T06:57:34","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7793-20261026-01_wp_corporate_restructuring\/"},"modified":"2026-10-26T15:57:34","modified_gmt":"2026-10-26T06:57:34","slug":"7793-20261026-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7793\/ir\/7793-20261026-01_wp_corporate_restructuring\/","title":{"rendered":"Notice of Completion of Making Hasegawa Bigei Co., Ltd. a Wholly Owned Subsidiary through Share Acquisition and Simplified Share Exchange"},"content":{"rendered":"<p>Completed making Hasegawa Bigei Co., Ltd. a wholly owned subsidiary. The deemed acquisition date is October 1, 2026, and the impact on the fiscal year ending December 2026 is expected to be minimal.<\/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 Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-26","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/7793-20261026-01.pdf","jir_short_summary":"Completed making Hasegawa Bigei Co., Ltd. a wholly owned subsidiary. The deemed acquisition date is October 1, 2026, and the impact on the fiscal year ending December 2026 is expected to be minimal.","jir_summary":"### Overview\nWe hereby announce that we have completed making Hasegawa Bigei Co., Ltd. a wholly owned subsidiary. Through the share acquisition and the subsequent simplified share exchange, Hasegawa Bigei Co., Ltd. became our wholly owned subsidiary. The deemed acquisition date is October 1, 2026. For the consolidated accounting for the fiscal year ending December 2026, only balance sheet consolidation is planned to be applied, and the impact on operating results is expected to be minimal.\n\n### Outlook and Disclosures\nIf any additional matters requiring disclosure arise, we will promptly disclose them. This notice concerns the completion of the share acquisition and share exchange to make Hasegawa Bigei Co., Ltd. a wholly owned subsidiary, and the impact from the change in consolidation scope is expected to be limited.","jir_financial_highlights":"Our shareholding ratio: 100.0% (Unknown)\nImpact on fiscal year ending December 2026: Minimal","jir_category":"","jir_hashtags":"#IMAGE_MAGIC","jir_key_figures":"Shareholding ratio: 100.0%\nDeemed acquisition date: 2026-10-01\nImpact period: For the fiscal year ending December 2026, only balance sheet consolidation will be applied","jir_meta_title":"IMAGE MAGIC Inc. \u2014 Completion of Making Hasegawa Bigei Co., Ltd. a Wholly Owned Subsidiary | Deemed Acquisition Date October 1, 2026","jir_meta_description":"Announced completion of making Hasegawa Bigei Co., Ltd. a wholly owned subsidiary through share acquisition and simplified share exchange. The deemed acquisition date is October 1, 2026; for the fiscal year ending December 2026, only balance sheet consolidation will be applied and the impact on results is expected to be minimal.","jir_og_title":"Completion of Making Hasegawa Bigei Co., Ltd. a Wholly Owned Subsidiary | Deemed Acquisition Date October 1, 2026","jir_og_description":"Announced making Hasegawa Bigei Co., Ltd. a wholly owned subsidiary. 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