{
 "schema_version": 1,
 "id": "2612-20260915",
 "type": "TOB",
 "status": "ongoing",
 "announced_date": "2026-09-15",
 "target": {
  "edinet_code": "E00433",
  "sec_code": "2612",
  "name": "かどや製油株式会社",
  "name_en": "KADOYA SESAME MILLS INCORPORATED",
  "industry": "食料品",
  "industry_en": "Foods"
 },
 "acquirer": {
  "edinet_code": "E42191",
  "sec_code": null,
  "name": "株式会社ITG-Gホールディングス",
  "name_en": "ITG-G Holdings 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": "S100Z2EF",
 "needs_review": false,
 "review_reason": null,
 "terms": {
  "tender_price": {
   "history": [
    {
     "value": 2514,
     "unit": "yen",
     "as_of_date": null,
     "source": {
      "doc_id": "S100Z2EF",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EF.pdf",
      "submitted": "2026-09-15",
      "quote": "本公開買付価格2,514円は、本公開買付けの公表日の前営業日である2026年９月11日の東京証券取引所スタンダード市場における対象者株式の終値2,419円に対して3.93％"
     }
    }
   ],
   "latest": {
    "value": 2514,
    "unit": "yen",
    "as_of_date": null,
    "source": {
     "doc_id": "S100Z2EF",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EF.pdf",
     "submitted": "2026-09-15",
     "quote": "本公開買付価格2,514円は、本公開買付けの公表日の前営業日である2026年９月11日の東京証券取引所スタンダード市場における対象者株式の終値2,419円に対して3.93％"
    }
   }
  },
  "min_shares": {
   "history": [
    {
     "value": 13847100,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100Z2EF",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EF.pdf",
      "submitted": "2026-09-15",
      "quote": "応募株券等の総数が買付予定数の下限（13,847,100株）に満たない場合は、応募株券等の全部の買付け等を行いません。"
     }
    }
   ],
   "latest": {
    "value": 13847100,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100Z2EF",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EF.pdf",
     "submitted": "2026-09-15",
     "quote": "応募株券等の総数が買付予定数の下限（13,847,100株）に満たない場合は、応募株券等の全部の買付け等を行いません。"
    }
   }
  }
 },
 "premiums": [
  {
   "value": 5.45,
   "unit": "percent",
   "as_of_date": "2026-09-11",
   "source": {
    "doc_id": "S100Z2EU",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EU.pdf",
    "submitted": "2026-09-15",
    "quote": "2026年９月11日の東京証券取引所スタンダード市場における当社株式の終値2,384円に対して5.45％"
   },
   "basis": "前営業日終値",
   "basis_en": "Closing price on the business day before announcement"
  },
  {
   "value": 27.94,
   "unit": "percent",
   "as_of_date": "2026-09-11",
   "source": {
    "doc_id": "S100Z2EU",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EU.pdf",
    "submitted": "2026-09-15",
    "quote": "同日までの過去１ヶ月間の終値単純平均値1,965円に対して27.94％"
   },
   "basis": "過去1ヶ月間の終値単純平均値",
   "basis_en": "1-month simple average closing price"
  },
  {
   "value": 36.56,
   "unit": "percent",
   "as_of_date": "2026-09-11",
   "source": {
    "doc_id": "S100Z2EU",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EU.pdf",
    "submitted": "2026-09-15",
    "quote": "同過去３ヶ月間の終値単純平均値1,841円に対して36.56％"
   },
   "basis": "過去3ヶ月間の終値単純平均値",
   "basis_en": "3-month simple average closing price"
  },
  {
   "value": 46.76,
   "unit": "percent",
   "as_of_date": "2026-09-11",
   "source": {
    "doc_id": "S100Z2EU",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EU.pdf",
    "submitted": "2026-09-15",
    "quote": "同過去６ヶ月間の終値単純平均値1,713円に対して46.76％"
   },
   "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": "みずほ証券株式会社",
   "valuator_as_written": "みずほ証券株式会社",
   "valuator_en": "Mizuho Securities Co., Ltd.",
   "side": "target",
   "method": "comparable",
   "method_label": "類似上場会社比較法",
   "method_en": "Comparable companies method",
   "metrics": {
    "per_share_value": {
     "low": 1378,
     "high": 1711,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100Z2EU",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EU.pdf",
      "submitted": "2026-09-15",
      "quote": "類似上場会社比較法：1,378円から1,711円"
     }
    }
   }
  },
  {
   "valuator": "みずほ証券株式会社",
   "valuator_as_written": "みずほ証券株式会社",
   "valuator_en": "Mizuho Securities Co., Ltd.",
   "side": "target",
   "method": "dcf",
   "method_label": "ＤＣＦ法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 2203,
     "high": 3970,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100Z2EU",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EU.pdf",
      "submitted": "2026-09-15",
      "quote": "ＤＣＦ法 ：2,203円から3,970円"
     }
    },
    "discount_rate": {
     "low": 5.62,
     "high": 6.62,
     "unit": "percent",
     "source": {
      "doc_id": "S100Z2EU",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EU.pdf",
      "submitted": "2026-09-15",
      "quote": "割引率は加重平均資本コストとし、5.62％～6.62％を採用しております。"
     }
    },
    "perpetual_growth_rate": {
     "low": 1,
     "high": 2,
     "unit": "percent",
     "source": {
      "doc_id": "S100Z2EU",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EU.pdf",
      "submitted": "2026-09-15",
      "quote": "永久成長率を1.00％～2.00％とし"
     }
    }
   }
  },
  {
   "valuator": "みずほ証券株式会社",
   "valuator_as_written": "みずほ証券株式会社",
   "valuator_en": "Mizuho Securities Co., Ltd.",
   "side": "target",
   "method": "market_price",
   "method_label": "市場株価基準法①",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 1672,
     "high": 1793,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100Z2EU",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EU.pdf",
      "submitted": "2026-09-15",
      "quote": "市場株価基準法① ：1,672円から1,793円"
     }
    }
   }
  },
  {
   "valuator": "みずほ証券株式会社",
   "valuator_as_written": "みずほ証券株式会社",
   "valuator_en": "Mizuho Securities Co., Ltd.",
   "side": "target",
   "method": "market_price",
   "method_label": "市場株価基準法②",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 1713,
     "high": 2384,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100Z2EU",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EU.pdf",
      "submitted": "2026-09-15",
      "quote": "市場株価基準法② ：1,713円から2,384円"
     }
    }
   }
  }
 ],
 "timeline": [
  {
   "date": "2026-09-15",
   "doc_id": "S100Z2EF",
   "doc_type_code": "240",
   "doc_type": "公開買付届出書",
   "filer": "株式会社ITG-Gホールディングス",
   "filer_en": "ITG-G Holdings Co., Ltd.",
   "description": "公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EF.pdf"
  },
  {
   "date": "2026-09-15",
   "doc_id": "S100Z2EU",
   "doc_type_code": "290",
   "doc_type": "意見表明報告書",
   "filer": "かどや製油株式会社",
   "filer_en": "KADOYA SESAME MILLS INCORPORATED",
   "description": "意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z2EU.pdf"
  },
  {
   "date": "2026-09-25",
   "doc_id": "S100Z479",
   "doc_type_code": "250",
   "doc_type": "訂正公開買付届出書",
   "filer": "株式会社ITG-Gホールディングス",
   "filer_en": "ITG-G Holdings Co., Ltd.",
   "description": "訂正公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z479.pdf"
  }
 ],
 "flags": [],
 "unverified_count": 0
}