{
 "schema_version": 1,
 "id": "4420-20260902",
 "type": "MBO",
 "status": "ongoing",
 "announced_date": "2026-09-02",
 "target": {
  "edinet_code": "E34321",
  "sec_code": "4420",
  "name": "イーソル株式会社",
  "name_en": "eSOL Co., Ltd.",
  "industry": "情報・通信業",
  "industry_en": "Information & Communication"
 },
 "acquirer": {
  "edinet_code": "E41975",
  "sec_code": null,
  "name": "株式会社BCJ-110",
  "name_en": "BCJ-110 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": "S100Z05W",
 "needs_review": false,
 "review_reason": null,
 "terms": {
  "tender_price": {
   "history": [
    {
     "value": 820,
     "unit": "yen",
     "as_of_date": null,
     "source": {
      "doc_id": "S100Z05W",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z05W.pdf",
      "submitted": "2026-09-02",
      "quote": "本公開買付価格を820円として本公開買付けを実施することを決定いたしました。"
     }
    }
   ],
   "latest": {
    "value": 820,
    "unit": "yen",
    "as_of_date": null,
    "source": {
     "doc_id": "S100Z05W",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z05W.pdf",
     "submitted": "2026-09-02",
     "quote": "本公開買付価格を820円として本公開買付けを実施することを決定いたしました。"
    }
   }
  },
  "period_business_days": {
   "history": [
    {
     "value": 30,
     "unit": "business_days",
     "as_of_date": null,
     "source": {
      "doc_id": "S100Z05W",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z05W.pdf",
      "submitted": "2026-09-02",
      "quote": "公開買付期間を、法令に定められた最短期間が20営業日であるところ、30営業日に設定しております。"
     }
    }
   ],
   "latest": {
    "value": 30,
    "unit": "business_days",
    "as_of_date": null,
    "source": {
     "doc_id": "S100Z05W",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z05W.pdf",
     "submitted": "2026-09-02",
     "quote": "公開買付期間を、法令に定められた最短期間が20営業日であるところ、30営業日に設定しております。"
    }
   }
  },
  "min_shares": {
   "history": [
    {
     "value": 10535800,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100Z05W",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z05W.pdf",
      "submitted": "2026-09-02",
      "quote": "買付予定数の下限を10,535,800株（所有割合：53.43％）と設定しており"
     }
    }
   ],
   "latest": {
    "value": 10535800,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100Z05W",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z05W.pdf",
     "submitted": "2026-09-02",
     "quote": "買付予定数の下限を10,535,800株（所有割合：53.43％）と設定しており"
    }
   }
  },
  "is_mbo": {
   "history": [
    {
     "value": "該当",
     "unit": "text",
     "as_of_date": null,
     "source": {
      "doc_id": "S100Z05W",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z05W.pdf",
      "submitted": "2026-09-02",
      "quote": "本取引は、いわゆるマネジメント・バイアウト（ＭＢＯ）に該当し"
     }
    }
   ],
   "latest": {
    "value": "該当",
    "unit": "text",
    "as_of_date": null,
    "source": {
     "doc_id": "S100Z05W",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z05W.pdf",
     "submitted": "2026-09-02",
     "quote": "本取引は、いわゆるマネジメント・バイアウト（ＭＢＯ）に該当し"
    }
   }
  }
 },
 "premiums": [
  {
   "value": 19.71,
   "unit": "percent",
   "as_of_date": "2026-08-27",
   "source": {
    "doc_id": "S100Z069",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z069.pdf",
    "submitted": "2026-09-02",
    "quote": "同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685円に対して19.71％"
   },
   "basis": "前営業日終値",
   "basis_en": "Closing price on the business day before announcement"
  },
  {
   "value": 15.01,
   "unit": "percent",
   "as_of_date": "2026-08-27",
   "source": {
    "doc_id": "S100Z069",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z069.pdf",
    "submitted": "2026-09-02",
    "quote": "同日までの過去１ヶ月間の終値単純平均値713円に対して15.01％"
   },
   "basis": "過去1ヶ月間の終値単純平均値",
   "basis_en": "1-month simple average closing price"
  },
  {
   "value": 5.26,
   "unit": "percent",
   "as_of_date": "2026-08-27",
   "source": {
    "doc_id": "S100Z069",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z069.pdf",
    "submitted": "2026-09-02",
    "quote": "同日までの過去３ヶ月間の終値単純平均値779円に対して5.26％"
   },
   "basis": "過去3ヶ月間の終値単純平均値",
   "basis_en": "3-month simple average closing price"
  },
  {
   "value": 20.59,
   "unit": "percent",
   "as_of_date": "2026-08-27",
   "source": {
    "doc_id": "S100Z069",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z069.pdf",
    "submitted": "2026-09-02",
    "quote": "同日までの過去６ヶ月間の終値単純平均値680円に対して20.59％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": "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": "類似企業比較法",
   "method_en": "Comparable companies method",
   "metrics": {
    "per_share_value": {
     "low": 506,
     "high": 637,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100Z069",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z069.pdf",
      "submitted": "2026-09-02",
      "quote": "類似企業比較法 ：506円から637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": 558,
     "high": 892,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100Z069",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z069.pdf",
      "submitted": "2026-09-02",
      "quote": "ＤＣＦ法 ：558円から892円"
     }
    },
    "discount_rate": {
     "low": 8.6,
     "high": 9.6,
     "unit": "percent",
     "source": {
      "doc_id": "S100Z069",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z069.pdf",
      "submitted": "2026-09-02",
      "quote": "割引率は加重平均資本コストとし、8.6％～9.6％を採用しております。"
     }
    },
    "perpetual_growth_rate": {
     "low": 1,
     "high": 3,
     "unit": "percent",
     "source": {
      "doc_id": "S100Z069",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z069.pdf",
      "submitted": "2026-09-02",
      "quote": "永久成長法では永久成長率について、外部環境等を総合的に勘案した上で1.0％～3.0％"
     }
    }
   }
  },
  {
   "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": 680,
     "high": 779,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100Z069",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z069.pdf",
      "submitted": "2026-09-02",
      "quote": "市場株価基準法①：680円から779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": 682,
     "high": 935,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100Z069",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z069.pdf",
      "submitted": "2026-09-02",
      "quote": "市場株価基準法②：682円から935円"
     }
    }
   }
  }
 ],
 "timeline": [
  {
   "date": "2026-09-02",
   "doc_id": "S100Z05W",
   "doc_type_code": "240",
   "doc_type": "公開買付届出書",
   "filer": "株式会社BCJ-110",
   "filer_en": "BCJ-110 Co., Ltd.",
   "description": "公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z05W.pdf"
  },
  {
   "date": "2026-09-02",
   "doc_id": "S100Z069",
   "doc_type_code": "290",
   "doc_type": "意見表明報告書",
   "filer": "イーソル株式会社",
   "filer_en": "eSOL Co., Ltd.",
   "description": "意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z069.pdf"
  },
  {
   "date": "2026-09-11",
   "doc_id": "S100Z1PL",
   "doc_type_code": "250",
   "doc_type": "訂正公開買付届出書",
   "filer": "株式会社BCJ-110",
   "filer_en": "BCJ-110 Co., Ltd.",
   "description": "訂正公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z1PL.pdf"
  },
  {
   "date": "2026-09-11",
   "doc_id": "S100Z1PU",
   "doc_type_code": "300",
   "doc_type": "訂正意見表明報告書",
   "filer": "イーソル株式会社",
   "filer_en": "eSOL Co., Ltd.",
   "description": "訂正意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Z1PU.pdf"
  }
 ],
 "flags": [],
 "unverified_count": 0
}