{
 "schema_version": 1,
 "id": "7455-20251113",
 "type": "MBO",
 "status": "completed",
 "announced_date": "2025-11-13",
 "target": {
  "edinet_code": "E03249",
  "sec_code": "7455",
  "name": "株式会社パリミキホールディングス",
  "name_en": "PARIS MIKI HOLDINGS Inc.",
  "industry": "小売業",
  "industry_en": "Retail Trade"
 },
 "acquirer": {
  "edinet_code": "E12103",
  "sec_code": null,
  "name": "株式会社ルネット",
  "name_en": "Runet 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": "S100X3N3",
 "needs_review": false,
 "review_reason": null,
 "terms": {
  "tender_price": {
   "history": [
    {
     "value": 581,
     "unit": "yen",
     "as_of_date": null,
     "source": {
      "doc_id": "S100X3N3",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X3N3.pdf",
      "submitted": "2025-11-13",
      "quote": "普通株式１株につき、581円（以下「本公開買付価格」という。）"
     }
    }
   ],
   "latest": {
    "value": 581,
    "unit": "yen",
    "as_of_date": null,
    "source": {
     "doc_id": "S100X3N3",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X3N3.pdf",
     "submitted": "2025-11-13",
     "quote": "普通株式１株につき、581円（以下「本公開買付価格」という。）"
    }
   }
  },
  "min_shares": {
   "history": [
    {
     "value": 7982900,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100X3N3",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X3N3.pdf",
      "submitted": "2025-11-13",
      "quote": "買付予定数の下限：7,982,900株"
     }
    }
   ],
   "latest": {
    "value": 7982900,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100X3N3",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X3N3.pdf",
     "submitted": "2025-11-13",
     "quote": "買付予定数の下限：7,982,900株"
    }
   }
  },
  "is_mbo": {
   "history": [
    {
     "value": "該当",
     "unit": "text",
     "as_of_date": null,
     "source": {
      "doc_id": "S100X3N3",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X3N3.pdf",
      "submitted": "2025-11-13",
      "quote": "対象者は、本取引がマネジメント・バイアウト（ＭＢＯ）に該当し、構造的な利益相反の問題が存在するため"
     }
    }
   ],
   "latest": {
    "value": "該当",
    "unit": "text",
    "as_of_date": null,
    "source": {
     "doc_id": "S100X3N3",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X3N3.pdf",
     "submitted": "2025-11-13",
     "quote": "対象者は、本取引がマネジメント・バイアウト（ＭＢＯ）に該当し、構造的な利益相反の問題が存在するため"
    }
   }
  },
  "tendered_shares": {
   "history": [
    {
     "value": 16384624,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XDM6",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XDM6.pdf",
      "submitted": "2025-12-26",
      "quote": "応募株券等の総数（16,384,624株）"
     }
    }
   ],
   "latest": {
    "value": 16384624,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100XDM6",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XDM6.pdf",
     "submitted": "2025-12-26",
     "quote": "応募株券等の総数（16,384,624株）"
    }
   }
  },
  "result": {
   "history": [
    {
     "value": "成立",
     "unit": "text",
     "as_of_date": null,
     "source": {
      "doc_id": "S100XDM6",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XDM6.pdf",
      "submitted": "2025-12-26",
      "quote": "応募株券等の総数（16,384,624株）が買付予定数の下限（7,982,900株）以上となりましたので、公開買付開始公告及び公開買付届出書に記載のとおり、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": "S100XDM6",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XDM6.pdf",
     "submitted": "2025-12-26",
     "quote": "応募株券等の総数（16,384,624株）が買付予定数の下限（7,982,900株）以上となりましたので、公開買付開始公告及び公開買付届出書に記載のとおり、応募株券等の全部の買付け等を行います。"
    }
   }
  }
 },
 "premiums": [
  {
   "value": 57.88,
   "unit": "percent",
   "as_of_date": "2025-11-11",
   "source": {
    "doc_id": "S100X41P",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
    "submitted": "2025-11-13",
    "quote": "2025年11月11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の368円に対して57.88％"
   },
   "basis": "前営業日終値",
   "basis_en": "Closing price on the business day before announcement"
  },
  {
   "value": 63.2,
   "unit": "percent",
   "as_of_date": "2025-11-11",
   "source": {
    "doc_id": "S100X41P",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
    "submitted": "2025-11-13",
    "quote": "同日までの過去１ヶ月間の終値単純平均値356円に対して63.20％"
   },
   "basis": "過去1ヶ月間の終値単純平均値",
   "basis_en": "1-month simple average closing price"
  },
  {
   "value": 47.46,
   "unit": "percent",
   "as_of_date": "2025-11-11",
   "source": {
    "doc_id": "S100X41P",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
    "submitted": "2025-11-13",
    "quote": "同日までの過去３ヶ月間の終値単純平均値394円に対して47.46％"
   },
   "basis": "過去3ヶ月間の終値単純平均値",
   "basis_en": "3-month simple average closing price"
  },
  {
   "value": 70.38,
   "unit": "percent",
   "as_of_date": "2025-11-11",
   "source": {
    "doc_id": "S100X41P",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
    "submitted": "2025-11-13",
    "quote": "同日までの過去６ヶ月間の終値単純平均値341円に対して70.38％"
   },
   "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": "S100X41P",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
    "submitted": "2025-11-13",
    "quote": "当社を完全子会社化するための取引（以下「本取引」といいます。）の一環として、本公開買付けを実施することを決議したとのことです。"
   }
  },
  "discount_tob": {
   "value": false,
   "source": null
  },
  "acquirer_type": {
   "value": "management",
   "source": {
    "doc_id": "S100X41P",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
    "submitted": "2025-11-13",
    "quote": "多根幹雄氏は、本取引後も継続して当社の経営にあたることを予定していることから、いわゆるマネジメント・バイアウト（ＭＢＯ）に該当するとのことです。"
   }
  },
  "auction": {
   "value": false,
   "source": null
  },
  "competing_offer": {
   "value": false,
   "source": null
  },
  "special_committee": {
   "value": true,
   "source": {
    "doc_id": "S100X41P",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
    "submitted": "2025-11-13",
    "quote": "本特別委員会は、公開買付者ら及び当社グループからの独立性及び専門性に問題ないことを確認のうえ"
   }
  },
  "sc_own_valuer": {
   "value": "株式会社AGS FAS",
   "source": {
    "doc_id": "S100X41P",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
    "submitted": "2025-11-13",
    "quote": "本特別委員会は、本特別委員会としての独立性及び公正性を更に確実なものとするため、本特別委員会の独自のリーガル・アドバイザーとして日比谷中田法律事務所（以下「日比谷中田」といいます。）を、第三者算定機関としてAGS FAS株式会社（以下「AGS FAS」といいます。）を選任しています。"
   }
  },
  "fairness_opinions": [
   {
    "obtained_by": "special_committee",
    "provider": "株式会社AGS FAS",
    "source": {
     "doc_id": "S100X41P",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
     "submitted": "2025-11-13",
     "quote": "本特別委員会が、AGS FASから、本公開買付価格である１株当たり581円は当社の一般株主にとって財務的見地から公正なものである旨の本フェアネス・オピニオンを取得していること。"
    }
   }
  ],
  "proposals": [
   {
    "date": "2025-10-07",
    "price": 431,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100X41P",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
     "submitted": "2025-11-13",
     "quote": "2025年10月７日付で、当社に対し、本公開買付けにおける当社株式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431円"
    }
   },
   {
    "date": "2025-10-23",
    "price": 510,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100X41P",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
     "submitted": "2025-11-13",
     "quote": "公開買付者は、2025年10月23日付で、当社に対し、本公開買付価格を510円"
    }
   },
   {
    "date": "2025-10-29",
    "price": 541,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100X41P",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
     "submitted": "2025-11-13",
     "quote": "公開買付者は、2025年10月29日付で、当社に対し、本公開買付価格を541円"
    }
   },
   {
    "date": "2025-11-04",
    "price": 565,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100X41P",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
     "submitted": "2025-11-13",
     "quote": "公開買付者は、2025年11月４日付で、当社に対し、本公開買付価格を565円"
    }
   },
   {
    "date": "2025-11-07",
    "price": 581,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100X41P",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
     "submitted": "2025-11-13",
     "quote": "公開買付者は、2025年11月７日付で、当社に対し、本公開買付価格を581円（提案実施日の前営業日である2025年11月６日の当社株式の終値352円に対して65.06％、同日までの過去１ヶ月間の終値単純平均値357円に対して62.75％、同過去３ヶ月間の終値単純平均値395円に対して47.09％、同過去６ヶ月間の終値単純平均値339円に対して71.39％のプレミアムをそれぞれ加えた価格）とし、当該公開買付価格の提案を最終提案とする旨の価格提案書を提出したとのことです。"
    }
   }
  ],
  "initial_offer": 431,
  "offer_raise_pct": 34.8,
  "offer_rounds": 5,
  "negotiation_excluded": null,
  "category": "delisting",
  "category_basis": "filing"
 },
 "valuations": [
  {
   "valuator": "株式会社AGS FAS",
   "valuator_as_written": "AGS FAS株式会社",
   "valuator_en": "AGS FAS Co., Ltd.",
   "side": "special_committee",
   "method": "dcf",
   "method_label": "ＤＣＦ法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 477,
     "high": 622,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100X41P",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
      "submitted": "2025-11-13",
      "quote": "ＤＣＦ法 ：477円～622円"
     }
    },
    "discount_rate": {
     "low": 5.04,
     "high": 7.04,
     "unit": "percent",
     "source": {
      "doc_id": "S100X41P",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
      "submitted": "2025-11-13",
      "quote": "加重平均資本コスト（WACC：Weighted Average Cost of Capital）を採用し、5.04％～7.04％としております。"
     }
    },
    "perpetual_growth_rate": {
     "low": 0.5,
     "high": 1.5,
     "unit": "percent",
     "source": {
      "doc_id": "S100X41P",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
      "submitted": "2025-11-13",
      "quote": "永久成長率は日本の物価上昇率を基に0.5％～1.5％とし"
     }
    }
   }
  },
  {
   "valuator": "株式会社AGS FAS",
   "valuator_as_written": "AGS FAS株式会社",
   "valuator_en": "AGS FAS 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": 341,
     "high": 394,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100X41P",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
      "submitted": "2025-11-13",
      "quote": "市場株価法 ：341円～394円"
     }
    }
   }
  },
  {
   "valuator": "マクサス・コーポレートアドバイザリー株式会社",
   "valuator_as_written": "マクサス・コーポレートアドバイザリー株式会社",
   "valuator_en": "Maxus Corporate Advisory Co., Ltd.",
   "side": "target",
   "method": "dcf",
   "method_label": "ＤＣＦ法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 475,
     "high": 604,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100X41P",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
      "submitted": "2025-11-13",
      "quote": "ＤＣＦ法 ：475円～604円"
     }
    },
    "discount_rate": {
     "low": 6.6,
     "high": 8.6,
     "unit": "percent",
     "source": {
      "doc_id": "S100X41P",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
      "submitted": "2025-11-13",
      "quote": "割引率は加重平均資本コスト（WACC：Weighted Average Cost of Capital）とし、6.6％～8.6％を採用しております。"
     }
    },
    "perpetual_growth_rate": {
     "low": 0,
     "high": 1,
     "unit": "percent",
     "source": {
      "doc_id": "S100X41P",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
      "submitted": "2025-11-13",
      "quote": "永久成長率は0.0％～1.0％として"
     }
    }
   }
  },
  {
   "valuator": "マクサス・コーポレートアドバイザリー株式会社",
   "valuator_as_written": "マクサス・コーポレートアドバイザリー株式会社",
   "valuator_en": "Maxus Corporate Advisory Co., Ltd.",
   "side": "target",
   "method": "market_price",
   "method_label": "市場株価平均法",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 341,
     "high": 394,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100X41P",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf",
      "submitted": "2025-11-13",
      "quote": "市場株価平均法：341円～394円"
     }
    }
   }
  }
 ],
 "timeline": [
  {
   "date": "2025-11-13",
   "doc_id": "S100X3N3",
   "doc_type_code": "240",
   "doc_type": "公開買付届出書",
   "filer": "株式会社ルネット",
   "filer_en": "Runet Co., Ltd.",
   "description": "公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X3N3.pdf"
  },
  {
   "date": "2025-11-13",
   "doc_id": "S100X41P",
   "doc_type_code": "290",
   "doc_type": "意見表明報告書",
   "filer": "株式会社パリミキホールディングス",
   "filer_en": "PARIS MIKI HOLDINGS Inc.",
   "description": "意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100X41P.pdf"
  },
  {
   "date": "2025-12-26",
   "doc_id": "S100XDM6",
   "doc_type_code": "270",
   "doc_type": "公開買付報告書",
   "filer": "株式会社ルネット",
   "filer_en": "Runet Co., Ltd.",
   "description": "公開買付報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100XDM6.pdf"
  }
 ],
 "related": [],
 "flags": [],
 "unverified_count": 0
}