{
 "schema_version": 1,
 "id": "3391-20251203",
 "type": "TOB",
 "status": "completed",
 "announced_date": "2025-12-03",
 "target": {
  "edinet_code": "E03464",
  "sec_code": "3391",
  "name": "株式会社ツルハホールディングス",
  "name_en": "TSURUHA HOLDINGS INC.",
  "industry": "小売業",
  "industry_en": "Retail Trade"
 },
 "acquirer": {
  "edinet_code": "E03061",
  "sec_code": "8267",
  "name": "イオン株式会社",
  "name_en": "AEON Co.,Ltd.",
  "industry": "小売業",
  "industry_en": "Retail Trade"
 },
 "anchor_doc_id": "S100X7UK",
 "needs_review": false,
 "review_reason": null,
 "terms": {
  "period_end": {
   "history": [
    {
     "value": "2026-01-21",
     "unit": "date",
     "as_of_date": null,
     "source": {
      "doc_id": "S100X7UK",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X7UK.pdf",
      "submitted": "2025-12-03",
      "quote": "本公開買付期間は30営業日、2026年１月21日(水曜日)までとなります。"
     }
    }
   ],
   "latest": {
    "value": "2026-01-21",
    "unit": "date",
    "as_of_date": null,
    "source": {
     "doc_id": "S100X7UK",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X7UK.pdf",
     "submitted": "2025-12-03",
     "quote": "本公開買付期間は30営業日、2026年１月21日(水曜日)までとなります。"
    }
   }
  },
  "period_business_days": {
   "history": [
    {
     "value": 30,
     "unit": "business_days",
     "as_of_date": null,
     "source": {
      "doc_id": "S100X7UK",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X7UK.pdf",
      "submitted": "2025-12-03",
      "quote": "本公開買付期間は30営業日、2026年１月21日(水曜日)までとなります。"
     }
    }
   ],
   "latest": {
    "value": 30,
    "unit": "business_days",
    "as_of_date": null,
    "source": {
     "doc_id": "S100X7UK",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X7UK.pdf",
     "submitted": "2025-12-03",
     "quote": "本公開買付期間は30営業日、2026年１月21日(水曜日)までとなります。"
    }
   }
  },
  "max_shares": {
   "history": [
    {
     "value": 43240590,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100X7UK",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X7UK.pdf",
      "submitted": "2025-12-03",
      "quote": "43,240,590 (株)"
     }
    }
   ],
   "latest": {
    "value": 43240590,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100X7UK",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X7UK.pdf",
     "submitted": "2025-12-03",
     "quote": "43,240,590 (株)"
    }
   }
  },
  "tender_price": {
   "history": [
    {
     "value": 2900,
     "unit": "yen",
     "as_of_date": null,
     "source": {
      "doc_id": "S100X7UK",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X7UK.pdf",
      "submitted": "2025-12-03",
      "quote": "最終的に、2025年12月２日、代表執行役決定により、本公開買付価格を 2,900 円とすることを決定いたしました。"
     }
    }
   ],
   "latest": {
    "value": 2900,
    "unit": "yen",
    "as_of_date": null,
    "source": {
     "doc_id": "S100X7UK",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X7UK.pdf",
     "submitted": "2025-12-03",
     "quote": "最終的に、2025年12月２日、代表執行役決定により、本公開買付価格を 2,900 円とすることを決定いたしました。"
    }
   }
  },
  "period_start": {
   "history": [
    {
     "value": "2025-12-03",
     "unit": "date",
     "as_of_date": null,
     "source": {
      "doc_id": "S100X7UK",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X7UK.pdf",
      "submitted": "2025-12-03",
      "quote": "本公開買付価格を2, 900 円とする本公開買付けを2025年12月３日から開始することを決定いたしました。"
     }
    }
   ],
   "latest": {
    "value": "2025-12-03",
    "unit": "date",
    "as_of_date": null,
    "source": {
     "doc_id": "S100X7UK",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X7UK.pdf",
     "submitted": "2025-12-03",
     "quote": "本公開買付価格を2, 900 円とする本公開買付けを2025年12月３日から開始することを決定いたしました。"
    }
   }
  },
  "tendered_shares": {
   "history": [
    {
     "value": 40727772,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XEHY",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XEHY.pdf",
      "submitted": "2026-01-07",
      "quote": "応募株券等」といいます。)の総数(40,727,772株)"
     }
    }
   ],
   "latest": {
    "value": 40727772,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XEHY",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XEHY.pdf",
     "submitted": "2026-01-07",
     "quote": "応募株券等」といいます。)の総数(40,727,772株)"
    }
   }
  },
  "result": {
   "history": [
    {
     "value": "成立",
     "unit": "text",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XEHY",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XEHY.pdf",
      "submitted": "2026-01-07",
      "quote": "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": "S100XEHY",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XEHY.pdf",
     "submitted": "2026-01-07",
     "quote": "応募株券等の全部の買付け等を行います。"
    }
   }
  }
 },
 "premiums": [
  {
   "value": 5.69,
   "unit": "percent",
   "as_of_date": "2025-12-01",
   "source": {
    "doc_id": "S100X8GH",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X8GH.pdf",
    "submitted": "2025-12-04",
    "quote": "2025年12月２日の前営業日である2025年12月１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2,744.0円に対して5.69％のプレミアムを加えた価格"
   },
   "basis": "前営業日終値",
   "basis_en": "Closing price on the business day before announcement"
  },
  {
   "value": 5.49,
   "unit": "percent",
   "as_of_date": "2025-12-01",
   "source": {
    "doc_id": "S100X8GH",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X8GH.pdf",
    "submitted": "2025-12-04",
    "quote": "同日時点における直近１ヶ月間の終値単純平均値2,749円に対して5.49％のプレミアムを加えた価格"
   },
   "basis": "過去1ヶ月間の終値単純平均値",
   "basis_en": "1-month simple average closing price"
  },
  {
   "value": 12.93,
   "unit": "percent",
   "as_of_date": "2025-12-01",
   "source": {
    "doc_id": "S100X8GH",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X8GH.pdf",
    "submitted": "2025-12-04",
    "quote": "同日時点における直近３ヶ月間の終値単純平均値2,568円に対して12.93％のプレミアムを加えた価格"
   },
   "basis": "過去3ヶ月間の終値単純平均値",
   "basis_en": "3-month simple average closing price"
  },
  {
   "value": 20.03,
   "unit": "percent",
   "as_of_date": "2025-12-01",
   "source": {
    "doc_id": "S100X8GH",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X8GH.pdf",
    "submitted": "2025-12-04",
    "quote": "同日時点における直近６ヶ月間の終値単純平均値2,416円に対して20.03％のプレミアムを加えた価格"
   },
   "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": 1824,
     "high": 4083,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100X8GH",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X8GH.pdf",
      "submitted": "2025-12-04",
      "quote": "類似会社比較法 ：1,824円から4,083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": 2139,
     "high": 3366,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100X8GH",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X8GH.pdf",
      "submitted": "2025-12-04",
      "quote": "ＤＣＦ法 ：2,139円から3,366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(基準日①)",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 1771,
     "high": 2080,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100X8GH",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X8GH.pdf",
      "submitted": "2025-12-04",
      "quote": "市場株価平均法（基準日①）：1,771円から2,080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(基準日②)",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 2416,
     "high": 2771,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100X8GH",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X8GH.pdf",
      "submitted": "2025-12-04",
      "quote": "市場株価平均法（基準日②）：2,416円から2,771円"
     }
    }
   }
  }
 ],
 "timeline": [
  {
   "date": "2025-12-03",
   "doc_id": "S100X7UK",
   "doc_type_code": "240",
   "doc_type": "公開買付届出書",
   "filer": "イオン株式会社",
   "filer_en": "AEON Co.,Ltd.",
   "description": "公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X7UK.pdf"
  },
  {
   "date": "2025-12-04",
   "doc_id": "S100X8GH",
   "doc_type_code": "290",
   "doc_type": "意見表明報告書",
   "filer": "株式会社ツルハホールディングス",
   "filer_en": "TSURUHA HOLDINGS INC.",
   "description": "意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X8GH.pdf"
  },
  {
   "date": "2026-01-07",
   "doc_id": "S100XEHY",
   "doc_type_code": "270",
   "doc_type": "公開買付報告書",
   "filer": "イオン株式会社",
   "filer_en": "AEON Co.,Ltd.",
   "description": "公開買付報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XEHY.pdf"
  }
 ],
 "flags": [],
 "unverified_count": 0
}