Concluded share transfer agreement to acquire all shares of the successor company and an absorption-type split agreement for the business succession of Harika. Acquisition price is 670 million yen, post-acquisition voting rights will be 100%, and the succession date is scheduled for January 5, 2027. A negative goodwill gain is expected to be recorded in the consolidated fiscal year.<\/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":"7602","jir_company_name":"Ledax Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/7602-20261030-01.pdf","jir_short_summary":"Concluded share transfer agreement to acquire all shares of the successor company and an absorption-type split agreement for the business succession of Harika. Acquisition price is 670 million yen, post-acquisition voting rights will be 100%, and the succession date is scheduled for January 5, 2027. A negative goodwill gain is expected to be recorded in the consolidated fiscal year.","jir_summary":"### Overview of the Business Succession\nThis announcement states that Ledax Co.,Ltd. has entered into a share transfer agreement to acquire all shares of the successor company and make it a consolidated subsidiary as part of the business succession process for Harika Co., Ltd., and that an absorption-type split agreement has been concluded between Harika Co., Ltd. and the successor company. The acquisition price is 670 million yen, the post-acquisition voting rights ownership ratio will be 100%, and the succession date is scheduled for January 5, 2027 (planned).\n\n### Future Schedule and Financial Impact\nThe successor company has been established. Following the execution dates of the share transfer agreement and the absorption-type split agreement, the date of acquiring the successor company shares is scheduled for January 5, 2027 (planned). Under the absorption-type split, the designated assets and liabilities will be transferred to the successor company; however, borrowings from financial institutions of Harika Co., Ltd. are expected to be excluded from the scope of succession. The company aims for profitability based on post-acquisition business plans. A negative goodwill gain arising from business combination accounting is expected to be recognized in the consolidated fiscal year in which the acquisition is completed; the specific impact amount is being examined as of the disclosure date.","jir_financial_highlights":"Share acquisition price: 670 million yen (Unknown)\nPost-acquisition voting rights ownership ratio: 100% (Unknown)\nSuccessor company establishment: Registered (Unknown)","jir_category":"","jir_hashtags":"#Ledax, #BusinessSuccession, #CorporateRestructuring","jir_key_figures":"670 million yen: Share acquisition price\n100%: Post-acquisition voting rights ownership ratio\nSuccessor company share acquisition date: 2027-01-05 (planned)","jir_meta_title":"Ledax Co.,Ltd. Concludes Share Transfer and Absorption-type Split for Harika Business Succession | Scheduled January 2027","jir_meta_description":"Ledax Co.,Ltd. will acquire all shares of the successor company for 670 million yen to make it a consolidated subsidiary as part of Harika's business succession. Assets and liabilities will be transferred via an absorption-type split, and a negative goodwill gain is anticipated. Acquisition is scheduled for January 5, 2027.","jir_og_title":"Ledax Co.,Ltd. Concludes Share Transfer and Absorption-type Split for Harika Business Succession | Scheduled 2027","jir_og_description":"Ledax Co.,Ltd. will acquire shares to make Harika a consolidated subsidiary. Assets and liabilities will be transferred through an absorption-type split. Acquisition price is 670 million yen; financial impacts are being examined.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60387,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-137562","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n