{
 "schema_version": 1,
 "id": "2540-20260225",
 "type": "TOB",
 "status": "completed",
 "announced_date": "2026-02-25",
 "target": {
  "edinet_code": "E00400",
  "sec_code": "2540",
  "name": "養命酒製造株式会社",
  "name_en": "YOMEISHU SEIZO CO.,LTD.",
  "industry": "食料品",
  "industry_en": "Foods"
 },
 "acquirer": {
  "edinet_code": "E24231",
  "sec_code": null,
  "name": "株式会社レノ",
  "name_en": "Reno Co., Ltd.",
  "industry": "内国法人・組合（有価証券報告書等の提出義務者以外）",
  "industry_en": null
 },
 "anchor_doc_id": "S100XN7N",
 "needs_review": false,
 "review_reason": null,
 "terms": {
  "tender_price": {
   "history": [
    {
     "value": 4050,
     "unit": "yen",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XN7N",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN7N.pdf",
      "submitted": "2026-02-25",
      "quote": "本公開買付価格を4,050円とすることを含む本取引基本契約を、対象者、ツムラ、及び湯沢との間で締結しました。"
     }
    }
   ],
   "latest": {
    "value": 4050,
    "unit": "yen",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XN7N",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN7N.pdf",
     "submitted": "2026-02-25",
     "quote": "本公開買付価格を4,050円とすることを含む本取引基本契約を、対象者、ツムラ、及び湯沢との間で締結しました。"
    }
   }
  },
  "min_shares": {
   "history": [
    {
     "value": 1903900,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XN7N",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN7N.pdf",
      "submitted": "2026-02-25",
      "quote": "本公開買付けにおいては、買付予定数の下限を1,903,900株(所有割合：13.67％)に設定しており"
     }
    }
   ],
   "latest": {
    "value": 1903900,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XN7N",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN7N.pdf",
     "submitted": "2026-02-25",
     "quote": "本公開買付けにおいては、買付予定数の下限を1,903,900株(所有割合：13.67％)に設定しており"
    }
   }
  },
  "tendered_shares": {
   "history": [
    {
     "value": 6920500,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XXZ2",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XXZ2.pdf",
      "submitted": "2026-04-09",
      "quote": "応募株券等の総数(6,920,500株)"
     }
    }
   ],
   "latest": {
    "value": 6920500,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XXZ2",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XXZ2.pdf",
     "submitted": "2026-04-09",
     "quote": "応募株券等の総数(6,920,500株)"
    }
   }
  },
  "result": {
   "history": [
    {
     "value": "成立",
     "unit": "text",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XXZ2",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XXZ2.pdf",
      "submitted": "2026-04-09",
      "quote": "応募株券等の総数(6,920,500株)が買付予定数の下限(1,903,900株)以上となりましたので、公開買付開始公告及び公開買付届出書に記載のとおり、応募株券等の全部の買付け等を行います。"
     }
    }
   ],
   "latest": {
    "value": "成立",
    "unit": "text",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XXZ2",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XXZ2.pdf",
     "submitted": "2026-04-09",
     "quote": "応募株券等の総数(6,920,500株)が買付予定数の下限(1,903,900株)以上となりましたので、公開買付開始公告及び公開買付届出書に記載のとおり、応募株券等の全部の買付け等を行います。"
    }
   }
  }
 },
 "premiums": [
  {
   "value": -9.6,
   "unit": "percent",
   "as_of_date": "2026-02-20",
   "source": {
    "doc_id": "S100XN88",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
    "submitted": "2026-02-25",
    "quote": "本公開買付けの当社取締役会決議日の前営業日である2026年２月20日の東京証券取引所における当社株式の終値4,480円に対して9.60％"
   },
   "basis": "前営業日終値",
   "basis_en": "Closing price on the business day before announcement"
  },
  {
   "value": -7.62,
   "unit": "percent",
   "as_of_date": "2026-02-20",
   "source": {
    "doc_id": "S100XN88",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
    "submitted": "2026-02-25",
    "quote": "過去１ヶ月間の終値単純平均値4,384円に対して7.62％"
   },
   "basis": "過去1ヶ月間の終値単純平均値",
   "basis_en": "1-month simple average closing price"
  },
  {
   "value": -9.23,
   "unit": "percent",
   "as_of_date": "2026-02-20",
   "source": {
    "doc_id": "S100XN88",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
    "submitted": "2026-02-25",
    "quote": "過去３ヶ月間の終値単純平均値4,462円に対して9.23％"
   },
   "basis": "過去3ヶ月間の終値単純平均値",
   "basis_en": "3-month simple average closing price"
  },
  {
   "value": -5.59,
   "unit": "percent",
   "as_of_date": "2026-02-20",
   "source": {
    "doc_id": "S100XN88",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
    "submitted": "2026-02-25",
    "quote": "過去６ヶ月間の終値単純平均値4,290円に対して5.59％"
   },
   "basis": "過去6ヶ月間の終値単純平均値",
   "basis_en": "6-month simple average closing price"
  }
 ],
 "valuations": [
  {
   "valuator": "株式会社プルータス・コンサルティング",
   "valuator_as_written": "株式会社プルータス・コンサルティング",
   "valuator_en": "Plutus Consulting Co., Ltd.",
   "side": "special_committee",
   "method": "dcf",
   "method_label": "DCF法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 4015,
     "high": 4263,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XN88",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
      "submitted": "2026-02-25",
      "quote": "ＤＣＦ法： 4,015円から4,263円"
     }
    },
    "discount_rate": {
     "low": 5.7,
     "high": 6.9,
     "unit": "percent",
     "source": {
      "doc_id": "S100XN88",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
      "submitted": "2026-02-25",
      "quote": "5.7％から6.9％を使用しております"
     }
    },
    "perpetual_growth_rate": {
     "low": 0,
     "high": 0,
     "unit": "percent",
     "source": {
      "doc_id": "S100XN88",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
      "submitted": "2026-02-25",
      "quote": "永久成長率は０％として"
     }
    }
   }
  },
  {
   "valuator": "株式会社プルータス・コンサルティング",
   "valuator_as_written": "株式会社プルータス・コンサルティング",
   "valuator_en": "Plutus Consulting Co., Ltd.",
   "side": "special_committee",
   "method": "market_price",
   "method_label": "市場株価法(基準日①)",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 2956,
     "high": 3275,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XN88",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
      "submitted": "2026-02-25",
      "quote": "(参考)市場株価法(基準日①)： 2,956円から3,275円"
     }
    }
   }
  },
  {
   "valuator": "株式会社プルータス・コンサルティング",
   "valuator_as_written": "株式会社プルータス・コンサルティング",
   "valuator_en": "Plutus Consulting Co., Ltd.",
   "side": "special_committee",
   "method": "market_price",
   "method_label": "市場株価法(基準日②)",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 4290,
     "high": 4480,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XN88",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
      "submitted": "2026-02-25",
      "quote": "(参考)市場株価法(基準日②)： 4,290円から4,480円"
     }
    }
   }
  },
  {
   "valuator": "三菱UFJモルガン・スタンレー証券株式会社",
   "valuator_as_written": "三菱UFJモルガン・スタンレー証券株式会社",
   "valuator_en": "Mitsubishi UFJ Morgan Stanley Securities Co., Ltd.",
   "side": "target",
   "method": "comparable",
   "method_label": "類似企業比較分析",
   "method_en": "Comparable companies method",
   "metrics": {
    "per_share_value": {
     "low": 3714,
     "high": 3933,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XN88",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
      "submitted": "2026-02-25",
      "quote": "類似企業比較分析： 3,714円から3,933円"
     }
    }
   }
  },
  {
   "valuator": "三菱UFJモルガン・スタンレー証券株式会社",
   "valuator_as_written": "三菱UFJモルガン・スタンレー証券株式会社",
   "valuator_en": "Mitsubishi UFJ Morgan Stanley Securities Co., Ltd.",
   "side": "target",
   "method": "dcf",
   "method_label": "ＤＣＦ分析",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 3779,
     "high": 4121,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XN88",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
      "submitted": "2026-02-25",
      "quote": "ＤＣＦ分析： 3,779円から4,121円"
     }
    },
    "discount_rate": {
     "low": 5.5,
     "high": 7.5,
     "unit": "percent",
     "source": {
      "doc_id": "S100XN88",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
      "submitted": "2026-02-25",
      "quote": "5.50％から7.50％を使用しており"
     }
    },
    "perpetual_growth_rate": {
     "low": 0.75,
     "high": 1.25,
     "unit": "percent",
     "source": {
      "doc_id": "S100XN88",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
      "submitted": "2026-02-25",
      "quote": "永久成長率0.75％～1.25％"
     }
    }
   }
  },
  {
   "valuator": "三菱UFJモルガン・スタンレー証券株式会社",
   "valuator_as_written": "三菱UFJモルガン・スタンレー証券株式会社",
   "valuator_en": "Mitsubishi UFJ Morgan Stanley Securities Co., Ltd.",
   "side": "target",
   "method": "market_price",
   "method_label": "市場株価分析(基準日①)",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 2956,
     "high": 3275,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XN88",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
      "submitted": "2026-02-25",
      "quote": "市場株価分析(基準日①)： 2,956円から3,275円"
     }
    }
   }
  },
  {
   "valuator": "三菱UFJモルガン・スタンレー証券株式会社",
   "valuator_as_written": "三菱UFJモルガン・スタンレー証券株式会社",
   "valuator_en": "Mitsubishi UFJ Morgan Stanley Securities Co., Ltd.",
   "side": "target",
   "method": "market_price",
   "method_label": "市場株価分析(基準日②)",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 4290,
     "high": 4480,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XN88",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf",
      "submitted": "2026-02-25",
      "quote": "市場株価分析(基準日②)： 4,290円から4,480円"
     }
    }
   }
  }
 ],
 "timeline": [
  {
   "date": "2026-02-25",
   "doc_id": "S100XN7N",
   "doc_type_code": "240",
   "doc_type": "公開買付届出書",
   "filer": "株式会社レノ",
   "filer_en": "Reno Co., Ltd.",
   "description": "公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN7N.pdf"
  },
  {
   "date": "2026-02-25",
   "doc_id": "S100XN88",
   "doc_type_code": "290",
   "doc_type": "意見表明報告書",
   "filer": "養命酒製造株式会社",
   "filer_en": "YOMEISHU SEIZO CO.,LTD.",
   "description": "意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XN88.pdf"
  },
  {
   "date": "2026-04-09",
   "doc_id": "S100XXZ2",
   "doc_type_code": "270",
   "doc_type": "公開買付報告書",
   "filer": "株式会社レノ",
   "filer_en": "Reno Co., Ltd.",
   "description": "公開買付報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XXZ2.pdf"
  }
 ],
 "flags": [],
 "unverified_count": 0
}