{ "schema_version": 1, "id": "5484-20260518", "type": "TOB", "status": "completed", "announced_date": "2026-05-18", "target": { "edinet_code": "E01245", "sec_code": "5484", "name": "東北特殊鋼株式会社", "name_en": "Tohoku Steel Co.,Ltd.", "industry": "鉄鋼", "industry_en": "Iron & Steel" }, "acquirer": { "edinet_code": "E01239", "sec_code": "5471", "name": "大同特殊鋼株式会社", "name_en": "Daido Steel Co., Ltd.", "industry": "鉄鋼", "industry_en": "Iron & Steel" }, "anchor_doc_id": "S100Y4OS", "needs_review": false, "review_reason": null, "terms": { "tender_price": { "history": [ { "value": 4491, "unit": "yen", "as_of_date": null, "source": { "doc_id": "S100Y4OS", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4OS.pdf", "submitted": "2026-05-18", "quote": "本公開買付価格を4,491円（本公開買付価格の詳細については、下記「② 買付け等の価格の算定の経緯及び基礎」をご参照ください。）として本公開買付けを実施することを決議いたしました。" } } ], "latest": { "value": 4491, "unit": "yen", "as_of_date": null, "source": { "doc_id": "S100Y4OS", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4OS.pdf", "submitted": "2026-05-18", "quote": "本公開買付価格を4,491円（本公開買付価格の詳細については、下記「② 買付け等の価格の算定の経緯及び基礎」をご参照ください。）として本公開買付けを実施することを決議いたしました。" } } } }, "premiums": [ { "value": 95.01, "unit": "percent", "as_of_date": "2026-05-14", "source": { "doc_id": "S100Y4SF", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf", "submitted": "2026-05-18", "quote": "2026年５月14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2,303円に対して95.01％" }, "basis": "前営業日終値", "basis_en": "Closing price on the business day before announcement" }, { "value": 97.93, "unit": "percent", "as_of_date": "2026-05-14", "source": { "doc_id": "S100Y4SF", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf", "submitted": "2026-05-18", "quote": "同日までの過去１ヶ月間の終値の単純平均値2,269円に対して97.93％" }, "basis": "過去1ヶ月間の終値単純平均値", "basis_en": "1-month simple average closing price" }, { "value": 99.96, "unit": "percent", "as_of_date": "2026-05-14", "source": { "doc_id": "S100Y4SF", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf", "submitted": "2026-05-18", "quote": "同過去３ヶ月間の終値の単純平均値2,246円に対して99.96％" }, "basis": "過去3ヶ月間の終値単純平均値", "basis_en": "3-month simple average closing price" }, { "value": 105.73, "unit": "percent", "as_of_date": "2026-05-14", "source": { "doc_id": "S100Y4SF", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf", "submitted": "2026-05-18", "quote": "同過去６ヶ月間の終値の単純平均値2,183円に対して105.73％" }, "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", "valuator_en": "Mizuho Securities Co., Ltd.", "side": "acquirer", "method": "comparable", "method_label": "類似企業比較法", "method_en": "Comparable companies method", "metrics": { "per_share_value": { "low": 2923, "high": 3640, "unit": "yen_per_share", "source": { "doc_id": "S100Y4SF", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf", "submitted": "2026-05-18", "quote": "類似企業比較法：2,923円から3,640円" } } } }, { "valuator": "みずほ証券株式会社", "valuator_as_written": "みずほ証券", "valuator_en": "Mizuho Securities Co., Ltd.", "side": "acquirer", "method": "dcf", "method_label": "ＤＣＦ法", "method_en": "DCF method", "metrics": { "per_share_value": { "low": 3354, "high": 4549, "unit": "yen_per_share", "source": { "doc_id": "S100Y4SF", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf", "submitted": "2026-05-18", "quote": "ＤＣＦ法 ：3,354円から4,549円" } } } }, { "valuator": "みずほ証券株式会社", "valuator_as_written": "みずほ証券", "valuator_en": "Mizuho Securities Co., Ltd.", "side": "acquirer", "method": "market_price", "method_label": "市場株価基準法", "method_en": "Market price method", "metrics": { "per_share_value": { "low": 2183, "high": 2303, "unit": "yen_per_share", "source": { "doc_id": "S100Y4SF", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf", "submitted": "2026-05-18", "quote": "市場株価基準法：2,183円から2,303円" } } } }, { "valuator": "山田コンサルティンググループ株式会社", "valuator_as_written": "山田コンサルティンググループ株式会社", "valuator_en": "Yamada Consulting Group Co., Ltd.", "side": "target", "method": "dcf", "method_label": "ＤＣＦ法", "method_en": "DCF method", "metrics": { "per_share_value": { "low": 3890, "high": 4654, "unit": "yen_per_share", "source": { "doc_id": "S100Y4SF", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf", "submitted": "2026-05-18", "quote": "ＤＣＦ法 ：3,890円から4,654円" } }, "perpetual_growth_rate": { "low": 0, "high": 1, "unit": "percent", "source": { "doc_id": "S100Y4SF", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf", "submitted": "2026-05-18", "quote": "永久成長率を0.00％から1.00％として" } } } }, { "valuator": "山田コンサルティンググループ株式会社", "valuator_as_written": "山田コンサルティンググループ株式会社", "valuator_en": "Yamada Consulting Group Co., Ltd.", "side": "target", "method": "dcf", "method_label": "ＤＣＦ法（不動産賃貸事業）", "method_en": "DCF method", "metrics": { "discount_rate": { "low": 5.44, "high": 6.44, "unit": "percent", "source": { "doc_id": "S100Y4SF", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf", "submitted": "2026-05-18", "quote": "不動産賃貸事業では5.44％から6.44％" } } } }, { "valuator": "山田コンサルティンググループ株式会社", "valuator_as_written": "山田コンサルティンググループ株式会社", "valuator_en": "Yamada Consulting Group Co., Ltd.", "side": "target", "method": "dcf", "method_label": "ＤＣＦ法（特殊鋼事業）", "method_en": "DCF method", "metrics": { "discount_rate": { "low": 7.68, "high": 8.68, "unit": "percent", "source": { "doc_id": "S100Y4SF", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf", "submitted": "2026-05-18", "quote": "特殊鋼事業では7.68％から8.68％" } } } }, { "valuator": "山田コンサルティンググループ株式会社", "valuator_as_written": "山田コンサルティンググループ株式会社", "valuator_en": "Yamada Consulting Group Co., Ltd.", "side": "target", "method": "market_price", "method_label": "市場株価法", "method_en": "Market price method", "metrics": { "per_share_value": { "low": 2184, "high": 2303, "unit": "yen_per_share", "source": { "doc_id": "S100Y4SF", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf", "submitted": "2026-05-18", "quote": "市場株価法：2,184円から2,303円" } } } } ], "timeline": [ { "date": "2026-05-18", "doc_id": "S100Y4OS", "doc_type_code": "240", "doc_type": "公開買付届出書", "filer": "大同特殊鋼株式会社", "filer_en": "Daido Steel Co., Ltd.", "description": "公開買付届出書", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4OS.pdf" }, { "date": "2026-05-18", "doc_id": "S100Y4SF", "doc_type_code": "290", "doc_type": "意見表明報告書", "filer": "東北特殊鋼株式会社", "filer_en": "Tohoku Steel Co.,Ltd.", "description": "意見表明報告書", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y4SF.pdf" }, { "date": "2026-06-30", "doc_id": "S100YNSH", "doc_type_code": "270", "doc_type": "公開買付報告書", "filer": "大同特殊鋼株式会社", "filer_en": "Daido Steel Co., Ltd.", "description": "公開買付報告書", "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100YNSH.pdf" } ], "flags": [], "unverified_count": 0 }