{"id":34881,"date":"2026-03-16T15:52:11","date_gmt":"2026-03-16T06:52:11","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7685-20260316-01_wp_m_and_a_alliance\/"},"modified":"2026-03-16T15:52:11","modified_gmt":"2026-03-16T06:52:11","slug":"7685-20260316-01_wp_m_and_a_alliance","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7685\/ir\/7685-20260316-01_wp_m_and_a_alliance\/","title":{"rendered":"(Correction) Notice Regarding Partial Correction of &#8220;Acquisition of Shares and Simplified Share Exchange for Complete Wholly-Owned Subsidiarization of DelightZ, Inc.&#8221;"},"content":{"rendered":"<p>In the acquisition of shares and simplified share exchange involving DelightZ, Inc., the number of newly issued shares initially planned at 60,400 shares has doubled to 120,800 shares, and the share exchange ratio has changed from 483.2 shares to 966.4 shares per 1 share. The effective date is scheduled for April 7, 2026.<\/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,"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":"7685","jir_company_name":"BuySell Technologies, Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-03-16","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/7685-20260316-01.pdf","jir_short_summary":"In the acquisition of shares and simplified share exchange involving DelightZ, Inc., the number of newly issued shares initially planned at 60,400 shares has doubled to 120,800 shares, and the share exchange ratio has changed from 483.2 shares to 966.4 shares per 1 share. The effective date is scheduled for April 7, 2026.","jir_summary":"### Overview of M&A\nBuySell Technologies, Inc. plans to make DelightZ, Inc. a wholly-owned subsidiary by acquiring 875 shares out of the 1,000 issued shares, and acquiring the remaining 125 shares through a share exchange. Initially, the number of newly issued shares to be delivered through the share exchange was 60,400 shares, but following this correction, the number has increased to 120,800 shares, and the share exchange allocation ratio has been changed from 483.2 shares to 966.4 shares per 1 share. The valuation of share value was conducted by an independent third-party organization, Taiyo Grant Thornton Advisors, which valued DelightZ\u2019s shares at 2,400,000 yen per share.\n\n### Impact on Shareholders and Future Outlook\nDue to the change in the share exchange ratio, the number of new shares to be issued by BuySell Technologies will increase, raising concerns about dilution for existing shareholders. The effective date is scheduled for April 7, 2026, and management integration accompanying the wholly-owned subsidiary status is expected to progress. The share value was calculated using the market stock price average method, DCF method, and comparable company analysis, ensuring a reasonable valuation basis.","jir_financial_highlights":"Number of Newly Issued Shares: 120,800 shares (Doubled from the original 60,400 shares)\nShare Exchange Allocation Ratio: 966.4 shares \/ 1 DelightZ share (Doubled from the original 483.2 shares)\nNumber of Shares Acquired: 875 shares (Unknown)\nEffective Date of Share Exchange: Scheduled for April 7, 2026 (Unknown)","jir_category":"","jir_hashtags":"#BuySellTechnologies, #M&A, #ShareExchange, #JapaneseStocks","jir_key_figures":"Number of Newly Issued Shares: 120,800 shares (post-correction)\nShare Exchange Allocation Ratio: 966.4 shares per 1 DelightZ share\nNumber of Shares Acquired: 875 shares","jir_meta_title":"BuySell Technologies Revises Share Exchange Ratio to 966.4 Shares for DelightZ Wholly-Owned Subsidiarization","jir_meta_description":"BuySell Technologies has revised the share exchange ratio from 483.2 shares to 966.4 shares in relation to DelightZ\u2019s wholly-owned subsidiary conversion, doubling the number of newly issued shares to 120,800. Effective date is scheduled for April 7, 2026.","jir_og_title":"BuySell Technologies Corrects Share Exchange Ratio for DelightZ Wholly-Owned Subsidiarization","jir_og_description":"The number of shares to be delivered via share exchange has doubled, modifying the conditions for wholly-owned subsidiary conversion. The effective date is scheduled for April 7, 2026.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9258,"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-34881","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>(Correction) Notice Regarding Partial Correction of &quot;Acquisition of Shares and Simplified Share Exchange for Complete Wholly-Owned Subsidiarization of DelightZ, Inc.&quot; - 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-7685\/ir\/7685-20260316-01_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-7685\/ir\/7685-20260316-01_wp_m_and_a_alliance\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7685\/ir\/7685-20260316-01_wp_m_and_a_alliance\/\",\"name\":\"(Correction) Notice Regarding Partial Correction of \\\"Acquisition of Shares and Simplified Share Exchange for Complete Wholly-Owned Subsidiarization of DelightZ, Inc.\\\" - 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