{
 "schema_version": 1,
 "id": "2692-20260226",
 "type": "TOB",
 "status": "completed",
 "announced_date": "2026-02-26",
 "target": {
  "edinet_code": "E02931",
  "sec_code": "2692",
  "name": "伊藤忠食品株式会社",
  "name_en": "ITOCHU-SHOKUHIN Co., Ltd.",
  "industry": "卸売業",
  "industry_en": "Wholesale Trade"
 },
 "acquirer": {
  "edinet_code": "E41466",
  "sec_code": null,
  "name": "合同会社FMDI",
  "name_en": "FMDI LLC",
  "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": "S100XNI6",
 "needs_review": false,
 "review_reason": null,
 "terms": {
  "tender_price": {
   "history": [
    {
     "value": 13000,
     "unit": "yen",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XNI6",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNI6.pdf",
      "submitted": "2026-02-26",
      "quote": "本公開買付けにおける対象者株式１株当たりの買付け等の価格（以下「本公開買付価格」といいます。）を13,000円として"
     }
    }
   ],
   "latest": {
    "value": 13000,
    "unit": "yen",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XNI6",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNI6.pdf",
     "submitted": "2026-02-26",
     "quote": "本公開買付けにおける対象者株式１株当たりの買付け等の価格（以下「本公開買付価格」といいます。）を13,000円として"
    }
   }
  },
  "period_business_days": {
   "history": [
    {
     "value": 30,
     "unit": "business_days",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XNI6",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNI6.pdf",
      "submitted": "2026-02-26",
      "quote": "公開買付期間を法令に定められた最短期間に照らして比較的長期間である30営業日としております"
     }
    }
   ],
   "latest": {
    "value": 30,
    "unit": "business_days",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XNI6",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNI6.pdf",
     "submitted": "2026-02-26",
     "quote": "公開買付期間を法令に定められた最短期間に照らして比較的長期間である30営業日としております"
    }
   }
  },
  "min_shares": {
   "history": [
    {
     "value": 1801900,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XNI6",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNI6.pdf",
      "submitted": "2026-02-26",
      "quote": "買付予定数の下限を1,801,900株（所有割合：14.20％）としており"
     }
    }
   ],
   "latest": {
    "value": 1801900,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XNI6",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNI6.pdf",
     "submitted": "2026-02-26",
     "quote": "買付予定数の下限を1,801,900株（所有割合：14.20％）としており"
    }
   }
  },
  "tendered_shares": {
   "history": [
    {
     "value": 4768910,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XY7C",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XY7C.pdf",
      "submitted": "2026-04-10",
      "quote": "応募株券等の総数（4,768,910株）が買付予定数の下限（1,801,900株）以上となりました"
     }
    }
   ],
   "latest": {
    "value": 4768910,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XY7C",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XY7C.pdf",
     "submitted": "2026-04-10",
     "quote": "応募株券等の総数（4,768,910株）が買付予定数の下限（1,801,900株）以上となりました"
    }
   }
  },
  "result": {
   "history": [
    {
     "value": "成立",
     "unit": "text",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XY7C",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XY7C.pdf",
      "submitted": "2026-04-10",
      "quote": "応募株券等の総数（4,768,910株）が買付予定数の下限（1,801,900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（その後提出された公開買付届出書の訂正届出書により訂正された事項を含みます。）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": "S100XY7C",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XY7C.pdf",
     "submitted": "2026-04-10",
     "quote": "応募株券等の総数（4,768,910株）が買付予定数の下限（1,801,900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（その後提出された公開買付届出書の訂正届出書により訂正された事項を含みます。）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": 7.62,
   "unit": "percent",
   "as_of_date": "2026-02-24",
   "source": {
    "doc_id": "S100XNL8",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
    "submitted": "2026-02-26",
    "quote": "2026年２月24日の東京証券取引所プライム市場における当社株式の終値12,080円に対して7.62％"
   },
   "basis": "前営業日終値",
   "basis_en": "Closing price on the business day before announcement"
  },
  {
   "value": 10.62,
   "unit": "percent",
   "as_of_date": "2026-02-24",
   "source": {
    "doc_id": "S100XNL8",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
    "submitted": "2026-02-26",
    "quote": "同日までの過去１ヶ月間の終値単純平均値11,752円に対して10.62％"
   },
   "basis": "過去1ヶ月間の終値単純平均値",
   "basis_en": "1-month simple average closing price"
  },
  {
   "value": 14.67,
   "unit": "percent",
   "as_of_date": "2026-02-24",
   "source": {
    "doc_id": "S100XNL8",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
    "submitted": "2026-02-26",
    "quote": "同日までの過去３ヶ月間の終値単純平均値11,337円に対して14.67％"
   },
   "basis": "過去3ヶ月間の終値単純平均値",
   "basis_en": "3-month simple average closing price"
  },
  {
   "value": 21.87,
   "unit": "percent",
   "as_of_date": "2026-02-24",
   "source": {
    "doc_id": "S100XNL8",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
    "submitted": "2026-02-26",
    "quote": "同日までの過去６ヶ月間の終値単純平均値10,667円に対して21.87％のプレミアム"
   },
   "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": "野村證券株式会社",
   "valuator_as_written": "野村證券株式会社",
   "valuator_en": "Nomura Securities Co., Ltd.",
   "side": "acquirer",
   "method": "comparable",
   "method_label": "類似会社比較法",
   "method_en": "Comparable companies method",
   "metrics": {
    "per_share_value": {
     "low": 9785,
     "high": 12400,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "類似会社比較法 ：9,785円から12,400円"
     }
    }
   }
  },
  {
   "valuator": "野村證券株式会社",
   "valuator_as_written": "野村證券株式会社",
   "valuator_en": "Nomura Securities Co., Ltd.",
   "side": "acquirer",
   "method": "dcf",
   "method_label": "DCF法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 9300,
     "high": 14256,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "DCF法 ：9,300円から14,256円"
     }
    }
   }
  },
  {
   "valuator": "野村證券株式会社",
   "valuator_as_written": "野村證券株式会社",
   "valuator_en": "Nomura Securities Co., Ltd.",
   "side": "acquirer",
   "method": "market_price",
   "method_label": "市場株価平均法①",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 9300,
     "high": 10046,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "市場株価平均法①：9,300円から10,046円"
     }
    }
   }
  },
  {
   "valuator": "野村證券株式会社",
   "valuator_as_written": "野村證券株式会社",
   "valuator_en": "Nomura Securities Co., Ltd.",
   "side": "acquirer",
   "method": "market_price",
   "method_label": "市場株価平均法②",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 10667,
     "high": 12128,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "市場株価平均法②：10,667円から12,128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": "comparable",
   "method_label": "類似会社比較法",
   "method_en": "Comparable companies method",
   "metrics": {
    "per_share_value": {
     "low": 11644,
     "high": 15203,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "類似会社比較法：11,644円～15,203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": "dcf",
   "method_label": "DCF法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 11523,
     "high": 15763,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "DCF法 ：11,523円～15,763円"
     }
    },
    "discount_rate": {
     "low": 6.9,
     "high": 9.3,
     "unit": "percent",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "割引率（加重平均資本コスト）は6.9％から9.3％を採用しております。"
     }
    },
    "perpetual_growth_rate": {
     "low": 0,
     "high": 0,
     "unit": "percent",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "永久成長率０％"
     }
    }
   }
  },
  {
   "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",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 10667,
     "high": 12080,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "市場株価法 ：10,667円～12,080円"
     }
    }
   }
  },
  {
   "valuator": "東京共同会計事務所",
   "valuator_as_written": "東京共同会計事務所",
   "valuator_en": "Tokyo Kyodo Accounting Office",
   "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": 11599,
     "high": 12278,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "類似上場会社比較法：11,599円～12,278円"
     }
    }
   }
  },
  {
   "valuator": "東京共同会計事務所",
   "valuator_as_written": "東京共同会計事務所",
   "valuator_en": "Tokyo Kyodo Accounting Office",
   "side": "target",
   "method": "dcf",
   "method_label": "DCF法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 11319,
     "high": 13606,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "DCF法 ：11,319円～13,606円"
     }
    },
    "discount_rate": {
     "low": 9.52,
     "high": 11.64,
     "unit": "percent",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "割引率（加重平均資本コスト）は9.52％から11.64％を採用しております。"
     }
    },
    "perpetual_growth_rate": {
     "low": 0,
     "high": 1,
     "unit": "percent",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "永久成長率０％から1.0％"
     }
    }
   }
  },
  {
   "valuator": "東京共同会計事務所",
   "valuator_as_written": "東京共同会計事務所",
   "valuator_en": "Tokyo Kyodo Accounting Office",
   "side": "target",
   "method": "market_price",
   "method_label": "市場株価法",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 10667,
     "high": 11752,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XNL8",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf",
      "submitted": "2026-02-26",
      "quote": "市場株価法 ：10,667円～11,752円"
     }
    }
   }
  }
 ],
 "timeline": [
  {
   "date": "2026-02-26",
   "doc_id": "S100XNI6",
   "doc_type_code": "240",
   "doc_type": "公開買付届出書",
   "filer": "合同会社FMDI",
   "filer_en": "FMDI LLC",
   "description": "公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNI6.pdf"
  },
  {
   "date": "2026-02-26",
   "doc_id": "S100XNL8",
   "doc_type_code": "290",
   "doc_type": "意見表明報告書",
   "filer": "伊藤忠食品株式会社",
   "filer_en": "ITOCHU-SHOKUHIN Co., Ltd.",
   "description": "意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XNL8.pdf"
  },
  {
   "date": "2026-03-17",
   "doc_id": "S100XRI9",
   "doc_type_code": "250",
   "doc_type": "訂正公開買付届出書",
   "filer": "合同会社FMDI",
   "filer_en": "FMDI LLC",
   "description": "訂正公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XRI9.pdf"
  },
  {
   "date": "2026-03-17",
   "doc_id": "S100XRJE",
   "doc_type_code": "300",
   "doc_type": "訂正意見表明報告書",
   "filer": "伊藤忠食品株式会社",
   "filer_en": "ITOCHU-SHOKUHIN Co., Ltd.",
   "description": "訂正意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XRJE.pdf"
  },
  {
   "date": "2026-03-26",
   "doc_id": "S100XUNE",
   "doc_type_code": "250",
   "doc_type": "訂正公開買付届出書",
   "filer": "合同会社FMDI",
   "filer_en": "FMDI LLC",
   "description": "訂正公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XUNE.pdf"
  },
  {
   "date": "2026-03-26",
   "doc_id": "S100XUO7",
   "doc_type_code": "300",
   "doc_type": "訂正意見表明報告書",
   "filer": "伊藤忠食品株式会社",
   "filer_en": "ITOCHU-SHOKUHIN Co., Ltd.",
   "description": "訂正意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XUO7.pdf"
  },
  {
   "date": "2026-04-10",
   "doc_id": "S100XY7C",
   "doc_type_code": "270",
   "doc_type": "公開買付報告書",
   "filer": "合同会社FMDI",
   "filer_en": "FMDI LLC",
   "description": "公開買付報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XY7C.pdf"
  }
 ],
 "flags": [],
 "unverified_count": 1
}