{
 "schema_version": 1,
 "id": "3294-20260401",
 "type": "TOB",
 "status": "completed",
 "announced_date": "2026-04-01",
 "target": {
  "edinet_code": "E30124",
  "sec_code": "3294",
  "name": "株式会社イーグランド",
  "name_en": "e'grand Co.,Ltd",
  "industry": "不動産業",
  "industry_en": "Real Estate"
 },
 "acquirer": {
  "edinet_code": "E41649",
  "sec_code": null,
  "name": "株式会社西武不動産",
  "name_en": "Seibu Real Estate 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": "S100XW77",
 "needs_review": false,
 "review_reason": null,
 "terms": {
  "tender_price": {
   "history": [
    {
     "value": 4858,
     "unit": "yen",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XW77",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XW77.pdf",
      "submitted": "2026-04-01",
      "quote": "本公開買付価格を１株当たり4,858円と決定いたしました。"
     }
    }
   ],
   "latest": {
    "value": 4858,
    "unit": "yen",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XW77",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XW77.pdf",
     "submitted": "2026-04-01",
     "quote": "本公開買付価格を１株当たり4,858円と決定いたしました。"
    }
   }
  },
  "period_business_days": {
   "history": [
    {
     "value": 30,
     "unit": "business_days",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XW77",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XW77.pdf",
      "submitted": "2026-04-01",
      "quote": "法令に定められた最短期間が20営業日であるところ、30営業日に設定している。"
     }
    }
   ],
   "latest": {
    "value": 30,
    "unit": "business_days",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XW77",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XW77.pdf",
     "submitted": "2026-04-01",
     "quote": "法令に定められた最短期間が20営業日であるところ、30営業日に設定している。"
    }
   }
  },
  "min_shares": {
   "history": [
    {
     "value": 4105200,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XW77",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XW77.pdf",
      "submitted": "2026-04-01",
      "quote": "応募株券等の総数が買付予定数の下限（4,105,200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": 4105200,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XW77",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XW77.pdf",
     "submitted": "2026-04-01",
     "quote": "応募株券等の総数が買付予定数の下限（4,105,200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。"
    }
   }
  },
  "tendered_shares": {
   "history": [
    {
     "value": 5610751,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100Y52J",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y52J.pdf",
      "submitted": "2026-05-19",
      "quote": "応募株券等の総数（5,610,751株）"
     }
    }
   ],
   "latest": {
    "value": 5610751,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100Y52J",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y52J.pdf",
     "submitted": "2026-05-19",
     "quote": "応募株券等の総数（5,610,751株）"
    }
   }
  },
  "result": {
   "history": [
    {
     "value": "成立",
     "unit": "text",
     "as_of_date": null,
     "source": {
      "doc_id": "S100Y52J",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y52J.pdf",
      "submitted": "2026-05-19",
      "quote": "応募株券等の総数（5,610,751株）が買付予定数の下限（4,105,200株）以上となりましたので、公開買付開始公告（その後の公開買付条件等の変更の公告により訂正された事項を含みます。）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": "S100Y52J",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y52J.pdf",
     "submitted": "2026-05-19",
     "quote": "応募株券等の総数（5,610,751株）が買付予定数の下限（4,105,200株）以上となりましたので、公開買付開始公告（その後の公開買付条件等の変更の公告により訂正された事項を含みます。）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": 151.71,
   "unit": "percent",
   "as_of_date": "2026-03-30",
   "source": {
    "doc_id": "S100XWAB",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
    "submitted": "2026-04-01",
    "quote": "本公開買付けの実施についての公表日の前営業日である2026年３月30日のスタンダード市場における当社株式の終値1,930円に対して151.71％"
   },
   "basis": "前営業日終値",
   "basis_en": "Closing price on the business day before announcement"
  },
  {
   "value": 133.11,
   "unit": "percent",
   "as_of_date": "2026-03-30",
   "source": {
    "doc_id": "S100XWAB",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
    "submitted": "2026-04-01",
    "quote": "直近１か月間の終値単純平均値2,084円に対して133.11％"
   },
   "basis": "過去1ヶ月間の終値単純平均値",
   "basis_en": "1-month simple average closing price"
  },
  {
   "value": 129.04,
   "unit": "percent",
   "as_of_date": "2026-03-30",
   "source": {
    "doc_id": "S100XWAB",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
    "submitted": "2026-04-01",
    "quote": "直近３か月間の終値単純平均値2,121円に対して129.04％"
   },
   "basis": "過去3ヶ月間の終値単純平均値",
   "basis_en": "3-month simple average closing price"
  },
  {
   "value": 142.78,
   "unit": "percent",
   "as_of_date": "2026-03-30",
   "source": {
    "doc_id": "S100XWAB",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
    "submitted": "2026-04-01",
    "quote": "直近６か月間の終値単純平均値2,001円に対して142.78％"
   },
   "basis": "過去6ヶ月間の終値単純平均値",
   "basis_en": "6-month simple average closing price"
  }
 ],
 "profile": {
  "extracted": true,
  "listing": {
   "value": "delist",
   "source": {
    "doc_id": "S100XWAB",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
    "submitted": "2026-04-01",
    "quote": "当社の完全子会社化に向けたパートナー選定のための入札プロセス（以下「本入札プロセス」といいます。）を開始する方針を決定し"
   }
  },
  "discount_tob": {
   "value": false,
   "source": null
  },
  "acquirer_type": {
   "value": "strategic",
   "source": {
    "doc_id": "S100XWAB",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
    "submitted": "2026-04-01",
    "quote": "以下に記載する公開買付者グループと当社グループとの間の事業シナジー創出に向けた具体的な施策、買収ストラクチャー及び公開買付者による当社の完全子会社化後の経営方針等について更なる分析及び検討を進めてきたとのことです。"
   }
  },
  "auction": {
   "value": true,
   "source": {
    "doc_id": "S100XWAB",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
    "submitted": "2026-04-01",
    "quote": "当社は、2026年１月30日に、公開買付者、Ａ社及びＢ社に対して、本入札プロセスへの参加を招聘するとともに"
   }
  },
  "competing_offer": {
   "value": true,
   "source": {
    "doc_id": "S100XWAB",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
    "submitted": "2026-04-01",
    "quote": "当社は、Ａ社から本先行提案の検討を終了した旨の正式な連絡を受けておらず、Ａ社が本先行提案の検討を継続している可能性があった"
   }
  },
  "special_committee": {
   "value": true,
   "source": {
    "doc_id": "S100XWAB",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
    "submitted": "2026-04-01",
    "quote": "本特別委員会は、2025年11月６日に、Ａ社及び当社グループからの独立性及び専門性に問題がないことを確認のうえ、当社のファイナンシャル・アドバイザー及び第三者算定機関としてのプルータスの選任、並びにリーガル・アドバイザーとしてのＴＭＩ総合法律事務所の選任をそれぞれ承認しております。"
   }
  },
  "sc_own_valuer": null,
  "fairness_opinions": [],
  "proposals": [
   {
    "date": null,
    "price": 4858,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100XWAB",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
     "submitted": "2026-04-01",
     "quote": "当社に対して、本取引の目的、本取引実施後の経営方針、当社株式及び本新株予約権の全てを対象とした公開買付けを実施すること、資金調達の方法、並びに当社が2026年３月期の期末配当を行わないことを前提に、本公開買付価格を4,858円とし"
    }
   }
  ],
  "initial_offer": 4858,
  "offer_raise_pct": 0,
  "offer_rounds": 1,
  "negotiation_excluded": null,
  "category": "delisting",
  "category_basis": "filing"
 },
 "valuations": [
  {
   "valuator": "合同会社デロイト トーマツ",
   "valuator_as_written": "合同会社デロイト トーマツ",
   "valuator_en": "Deloitte Tohmatsu LLC",
   "side": "acquirer",
   "method": "dcf",
   "method_label": "ＤＣＦ法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 3849,
     "high": 5130,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XWAB",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
      "submitted": "2026-04-01",
      "quote": "ＤＣＦ法 ：3,849円～5,130円"
     }
    }
   }
  },
  {
   "valuator": "合同会社デロイト トーマツ",
   "valuator_as_written": "合同会社デロイト トーマツ",
   "valuator_en": "Deloitte Tohmatsu LLC",
   "side": "acquirer",
   "method": "market_price",
   "method_label": "市場株価法",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 1930,
     "high": 2121,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XWAB",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
      "submitted": "2026-04-01",
      "quote": "市場株価法：1,930円～2,121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": "target",
   "method": "comparable",
   "method_label": "類似会社比較法",
   "method_en": "Comparable companies method",
   "metrics": {
    "per_share_value": {
     "low": 2050,
     "high": 3312,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XWAB",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
      "submitted": "2026-04-01",
      "quote": "類似会社比較法：2,050円～3,312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": "target",
   "method": "dcf",
   "method_label": "ＤＣＦ法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 2010,
     "high": 3463,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XWAB",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
      "submitted": "2026-04-01",
      "quote": "ＤＣＦ法 ：2,010円～3,463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": "target",
   "method": "market_price",
   "method_label": "市場株価法",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 1930,
     "high": 2121,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XWAB",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf",
      "submitted": "2026-04-01",
      "quote": "市場株価法 ：1,930円～2,121円"
     }
    }
   }
  }
 ],
 "timeline": [
  {
   "date": "2026-04-01",
   "doc_id": "S100XW77",
   "doc_type_code": "240",
   "doc_type": "公開買付届出書",
   "filer": "株式会社西武不動産",
   "filer_en": "Seibu Real Estate Co., Ltd.",
   "description": "公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XW77.pdf"
  },
  {
   "date": "2026-04-01",
   "doc_id": "S100XWAB",
   "doc_type_code": "290",
   "doc_type": "意見表明報告書",
   "filer": "株式会社イーグランド",
   "filer_en": "e'grand Co.,Ltd",
   "description": "意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XWAB.pdf"
  },
  {
   "date": "2026-04-22",
   "doc_id": "S100Y0DA",
   "doc_type_code": "250",
   "doc_type": "訂正公開買付届出書",
   "filer": "株式会社西武不動産",
   "filer_en": "Seibu Real Estate Co., Ltd.",
   "description": "訂正公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y0DA.pdf"
  },
  {
   "date": "2026-05-19",
   "doc_id": "S100Y52J",
   "doc_type_code": "270",
   "doc_type": "公開買付報告書",
   "filer": "株式会社西武不動産",
   "filer_en": "Seibu Real Estate Co., Ltd.",
   "description": "公開買付報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100Y52J.pdf"
  }
 ],
 "related": [],
 "flags": [],
 "unverified_count": 0
}