{
 "schema_version": 1,
 "id": "7450-20260109",
 "type": "TOB",
 "status": "completed",
 "announced_date": "2026-01-09",
 "target": {
  "edinet_code": "E03245",
  "sec_code": "7450",
  "name": "株式会社サンデー",
  "name_en": "SUNDAY CO.,LTD.",
  "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": "S100XEUL",
 "needs_review": false,
 "review_reason": null,
 "terms": {
  "tender_price": {
   "history": [
    {
     "value": 1280,
     "unit": "yen",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XEUL",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XEUL.pdf",
      "submitted": "2026-01-09",
      "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1,280円"
     }
    }
   ],
   "latest": {
    "value": 1280,
    "unit": "yen",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XEUL",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XEUL.pdf",
     "submitted": "2026-01-09",
     "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1,280円"
    }
   }
  },
  "period_business_days": {
   "history": [
    {
     "value": 36,
     "unit": "business_days",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XEUL",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XEUL.pdf",
      "submitted": "2026-01-09",
      "quote": "法令に定められた最短期間が20営業日であるところ、36営業日としているとしています"
     }
    }
   ],
   "latest": {
    "value": 36,
    "unit": "business_days",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XEUL",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XEUL.pdf",
     "submitted": "2026-01-09",
     "quote": "法令に定められた最短期間が20営業日であるところ、36営業日としているとしています"
    }
   }
  }
 },
 "premiums": [
  {
   "value": 26.11,
   "unit": "percent",
   "as_of_date": "2026-01-07",
   "source": {
    "doc_id": "S100XF5N",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
    "submitted": "2026-01-09",
    "quote": "2026年１月７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1,015円に対して26.11％"
   },
   "basis": "前営業日終値",
   "basis_en": "Closing price on the business day before announcement"
  },
  {
   "value": 28.26,
   "unit": "percent",
   "as_of_date": "2026-01-07",
   "source": {
    "doc_id": "S100XF5N",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
    "submitted": "2026-01-09",
    "quote": "同日までの過去１ヶ月間の終値単純平均値998円に対して28.26％"
   },
   "basis": "過去1ヶ月間の終値単純平均値",
   "basis_en": "1-month simple average closing price"
  },
  {
   "value": 28.39,
   "unit": "percent",
   "as_of_date": "2026-01-07",
   "source": {
    "doc_id": "S100XF5N",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
    "submitted": "2026-01-09",
    "quote": "同日までの過去３ヶ月間の終値単純平均値997円に対して28.39％"
   },
   "basis": "過去3ヶ月間の終値単純平均値",
   "basis_en": "3-month simple average closing price"
  },
  {
   "value": 25.86,
   "unit": "percent",
   "as_of_date": "2026-01-07",
   "source": {
    "doc_id": "S100XF5N",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
    "submitted": "2026-01-09",
    "quote": "同日までの過去６ヶ月間の終値単純平均値1,017円に対して25.86％"
   },
   "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": "S100XF5N",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
    "submitted": "2026-01-09",
    "quote": "当社の株主を公開買付者のみとして当社を完全子会社化することを目的とする一連の取引"
   }
  },
  "discount_tob": {
   "value": false,
   "source": null
  },
  "acquirer_type": {
   "value": "parent",
   "source": {
    "doc_id": "S100XF5N",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
    "submitted": "2026-01-09",
    "quote": "公開買付者は当社を連結子会社とした後も、当社株式の上場を維持することにより"
   }
  },
  "auction": {
   "value": false,
   "source": {
    "doc_id": "S100XF5N",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
    "submitted": "2026-01-09",
    "quote": "いわゆる積極的なマーケット・チェック（本取引の公表前における入札手続等を含む。）は実施されていないが"
   }
  },
  "competing_offer": {
   "value": false,
   "source": null
  },
  "special_committee": {
   "value": true,
   "source": {
    "doc_id": "S100XF5N",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
    "submitted": "2026-01-09",
    "quote": "当社は、本特別委員会に対して、(ア)本取引の目的は正当性を有するか"
   }
  },
  "sc_own_valuer": {
   "value": "株式会社プルータス・コンサルティング",
   "source": {
    "doc_id": "S100XF5N",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
    "submitted": "2026-01-09",
    "quote": "本特別委員会独自の第三者算定機関として、株式会社プルータス・コンサルティング（以下「プルータス・コンサルティング」といいます。）を選任することを決定した旨"
   }
  },
  "fairness_opinions": [],
  "proposals": [
   {
    "date": "2025-12-02",
    "price": 1050,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100XF5N",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
     "submitted": "2026-01-09",
     "quote": "2025年12月２日、当社及び本特別委員会に対して、本公開買付価格については、1,050円（同日の前営業日時点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株価終値995円に対して5.53％のプレミアム（小数点以下第三位を四捨五入。プレミアムの数値（％）について以下同じとします。）を加えた価格）とし"
    }
   },
   {
    "date": "2025-12-08",
    "price": 1100,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100XF5N",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
     "submitted": "2026-01-09",
     "quote": "2025年12月８日、当社及び本特別委員会に対して、本公開買付価格については、1,100円（同日の前営業日時点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株価終値993円に対して10.78％のプレミアムを加えた価格）とし"
    }
   },
   {
    "date": "2025-12-11",
    "price": 1200,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100XF5N",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
     "submitted": "2026-01-09",
     "quote": "2025年12月11日、当社及び本特別委員会に対して、本公開買付価格については、1,200円（同日の前営業日時点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株価終値995円に対して20.60％のプレミアムを加えた価格）とし"
    }
   },
   {
    "date": "2025-12-15",
    "price": 1200,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100XF5N",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
     "submitted": "2026-01-09",
     "quote": "2025年12月15日、当社及び本特別委員会に対して、本公開買付価格については、再度1,200円（同日の前営業日時点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株価終値998円に対して20.24％のプレミアムを加えた価格）とし"
    }
   },
   {
    "date": null,
    "price": 1300,
    "proposer": "target_or_committee",
    "source": {
     "doc_id": "S100XF5N",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
     "submitted": "2026-01-09",
     "quote": "類似事例のプレミアム水準を踏まえて総合的に検討し、本公開買付価格を1,300円とする旨の本特別委員会名義の回答書を受領した"
    }
   },
   {
    "date": "2025-12-24",
    "price": 1250,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100XF5N",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
     "submitted": "2026-01-09",
     "quote": "2025年12月24日、当社及び本特別委員会に対して、本公開買付価格については、1,250円（同日の前営業日時点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株価終値998円に対して25.25％のプレミアムを加えた価格）とし"
    }
   },
   {
    "date": null,
    "price": 1300,
    "proposer": "target_or_committee",
    "source": {
     "doc_id": "S100XF5N",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
     "submitted": "2026-01-09",
     "quote": "類似事例のプレミアム水準を踏まえて総合的に検討し、改めて本公開買付価格を1,300円とする旨の本特別委員会名義の回答書を受領した"
    }
   },
   {
    "date": "2026-01-05",
    "price": 1280,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100XF5N",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
     "submitted": "2026-01-09",
     "quote": "2026年１月５日、当社及び本特別委員会に対して、本公開買付価格については、1,280円（同日の前営業日時点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株価終値998円に対して28.26％のプレミアムを加えた価格）とし"
    }
   }
  ],
  "initial_offer": 1050,
  "offer_raise_pct": 21.9,
  "offer_rounds": 5,
  "negotiation_excluded": null,
  "category": "delisting",
  "category_basis": "filing"
 },
 "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": "dcf",
   "method_label": "ＤＣＦ法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 524,
     "high": 1480,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XF5N",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
      "submitted": "2026-01-09",
      "quote": "ＤＣＦ法 ：524円～1,480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",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 997,
     "high": 1017,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XF5N",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
      "submitted": "2026-01-09",
      "quote": "市場株価平均法：997円～1,017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": 701,
     "high": 1557,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XF5N",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
      "submitted": "2026-01-09",
      "quote": "ＤＣＦ法 ：701円～1,557円"
     }
    },
    "discount_rate": {
     "low": 3.1,
     "high": 3.4,
     "unit": "percent",
     "source": {
      "doc_id": "S100XF5N",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
      "submitted": "2026-01-09",
      "quote": "3.1％～3.4％を採用しており"
     }
    },
    "perpetual_growth_rate": {
     "low": 0,
     "high": 0,
     "unit": "percent",
     "source": {
      "doc_id": "S100XF5N",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
      "submitted": "2026-01-09",
      "quote": "永久成長率は０％とし"
     }
    }
   }
  },
  {
   "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（永久成長率法）",
   "method_en": "DCF method",
   "metrics": {
    "perpetual_growth_rate": {
     "low": 0,
     "high": 0,
     "unit": "percent",
     "source": {
      "doc_id": "S100XEUL",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XEUL.pdf",
      "submitted": "2026-01-09",
      "quote": "永久成長率は０％とし"
     }
    }
   }
  },
  {
   "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": 997,
     "high": 1017,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XF5N",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
      "submitted": "2026-01-09",
      "quote": "市場株価法：997円～1,017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": 933,
     "high": 1394,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XF5N",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
      "submitted": "2026-01-09",
      "quote": "ＤＣＦ法 ：933円～1,394円"
     }
    },
    "discount_rate": {
     "low": 3.6,
     "high": 3.8,
     "unit": "percent",
     "source": {
      "doc_id": "S100XF5N",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
      "submitted": "2026-01-09",
      "quote": "割引率は加重平均資本コストとし、3.60％から3.80％を採用しております"
     }
    },
    "perpetual_growth_rate": {
     "low": -0.1,
     "high": 0.1,
     "unit": "percent",
     "source": {
      "doc_id": "S100XF5N",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
      "submitted": "2026-01-09",
      "quote": "－0.10％から0.10％とし"
     }
    }
   }
  },
  {
   "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（永久成長法）",
   "method_en": "DCF method",
   "metrics": {
    "perpetual_growth_rate": {
     "low": -0.1,
     "high": 0.1,
     "unit": "percent",
     "source": {
      "doc_id": "S100XEUL",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XEUL.pdf",
      "submitted": "2026-01-09",
      "quote": "永久成長率を、長期インフレ率や出店地域における人口動態等の外部環境を総合的に勘案の上、-0.10％から0.10％とし"
     }
    }
   }
  },
  {
   "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",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 997,
     "high": 1017,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100XF5N",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XF5N.pdf",
      "submitted": "2026-01-09",
      "quote": "市場株価基準法：997円～1,017円"
     }
    }
   }
  }
 ],
 "timeline": [
  {
   "date": "2026-01-09",
   "doc_id": "S100XEUL",
   "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/S100XEUL.pdf"
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  {
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