{
 "schema_version": 1,
 "id": "9641-20220511",
 "type": "TOB",
 "status": "completed",
 "announced_date": "2022-05-11",
 "target": {
  "edinet_code": "E04888",
  "sec_code": "9641",
  "name": "サコス株式会社",
  "name_en": "SACOS CORPORATION",
  "industry": "サービス業",
  "industry_en": "Services"
 },
 "acquirer": {
  "edinet_code": "E04848",
  "sec_code": "9699",
  "name": "ニシオホールディングス株式会社",
  "name_en": "NISHIO HOLDINGS CO., LTD.",
  "industry": "サービス業",
  "industry_en": "Services"
 },
 "anchor_doc_id": "S100O0JS",
 "needs_review": false,
 "review_reason": null,
 "terms": {
  "tender_price": {
   "history": [
    {
     "value": 432,
     "unit": "yen",
     "as_of_date": null,
     "source": {
      "doc_id": "S100O0JS",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0JS.pdf",
      "submitted": "2022-05-11",
      "quote": "本公開買付価格を１株当たり432円とすることを決定いたしました。"
     }
    }
   ],
   "latest": {
    "value": 432,
    "unit": "yen",
    "as_of_date": null,
    "source": {
     "doc_id": "S100O0JS",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0JS.pdf",
     "submitted": "2022-05-11",
     "quote": "本公開買付価格を１株当たり432円とすることを決定いたしました。"
    }
   }
  }
 },
 "premiums": [
  {
   "value": 23.43,
   "unit": "percent",
   "as_of_date": "2022-05-09",
   "source": {
    "doc_id": "S100O0LL",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
    "submitted": "2022-05-11",
    "quote": "2022年５月９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350円に対して23.43％"
   },
   "basis": "前営業日終値",
   "basis_en": "Closing price on the business day before announcement"
  },
  {
   "value": 24.5,
   "unit": "percent",
   "as_of_date": "2022-05-09",
   "source": {
    "doc_id": "S100O0LL",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
    "submitted": "2022-05-11",
    "quote": "同日までの過去１ヶ月間の終値単純平均値347円に対して24.50％"
   },
   "basis": "過去1ヶ月間の終値単純平均値",
   "basis_en": "1-month simple average closing price"
  },
  {
   "value": 23.78,
   "unit": "percent",
   "as_of_date": "2022-05-09",
   "source": {
    "doc_id": "S100O0LL",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
    "submitted": "2022-05-11",
    "quote": "同日までの過去３ヶ月間の終値単純平均値349円に対して23.78％"
   },
   "basis": "過去3ヶ月間の終値単純平均値",
   "basis_en": "3-month simple average closing price"
  },
  {
   "value": 19.34,
   "unit": "percent",
   "as_of_date": "2022-05-09",
   "source": {
    "doc_id": "S100O0LL",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
    "submitted": "2022-05-11",
    "quote": "同日までの過去６ヶ月間の終値単純平均値362円に対して19.34％"
   },
   "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": "S100O0LL",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
    "submitted": "2022-05-11",
    "quote": "公開買付者は、本公開買付けの実施にあたり、当社を公開買付者の完全子会社とすることを企図しているため、本公開買付けにおける買付予定数の上限を設定していないとのことです。"
   }
  },
  "discount_tob": {
   "value": false,
   "source": null
  },
  "acquirer_type": {
   "value": "parent",
   "source": {
    "doc_id": "S100O0LL",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
    "submitted": "2022-05-11",
    "quote": "公開買付者が当社の支配株主に該当するため"
   }
  },
  "auction": {
   "value": false,
   "source": {
    "doc_id": "S100O0LL",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
    "submitted": "2022-05-11",
    "quote": "本取引においては、積極的なマーケット・チェックが実施されていないものの"
   }
  },
  "competing_offer": {
   "value": false,
   "source": null
  },
  "special_committee": {
   "value": true,
   "source": {
    "doc_id": "S100O0LL",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
    "submitted": "2022-05-11",
    "quote": "2022年３月２日付で、当社において特別委員会（以下「本特別委員会」といいます。）を設置し、本取引に係る検討、交渉及び判断を行うための体制を構築いたしました。"
   }
  },
  "sc_own_valuer": null,
  "fairness_opinions": [],
  "proposals": [
   {
    "date": null,
    "price": 380,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100O0LL",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
     "submitted": "2022-05-11",
     "quote": "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380円とする提案を行ったとのことです。"
    }
   },
   {
    "date": "2022-04-11",
    "price": 405,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100O0LL",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
     "submitted": "2022-05-11",
     "quote": "同年４月11日に本公開買付価格を405円とする提案を行ったとのことです。"
    }
   },
   {
    "date": "2022-04-18",
    "price": 415,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100O0LL",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
     "submitted": "2022-05-11",
     "quote": "公開買付者は同年４月18日に本公開買付価格を415円とする提案を行ったとのことです。"
    }
   },
   {
    "date": "2022-04-20",
    "price": 470,
    "proposer": "target_or_committee",
    "source": {
     "doc_id": "S100O0LL",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
     "submitted": "2022-05-11",
     "quote": "同年４月20日に当社より、当社の第三者算定機関であるトラスティーズがＤＣＦ法により当社株式の株式価値を試算した結果を踏まえ、本公開買付価格を470円とする要請を受け"
    }
   },
   {
    "date": "2022-04-25",
    "price": 420,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100O0LL",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
     "submitted": "2022-05-11",
     "quote": "同年４月25日に公開買付者は、ＳＭＢＣ日興証券による当社株式の株式価値の試算結果を考慮の上、本公開買付価格を420円とする提案を行ったとのことです。"
    }
   },
   {
    "date": "2022-04-27",
    "price": 450,
    "proposer": "target_or_committee",
    "source": {
     "doc_id": "S100O0LL",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
     "submitted": "2022-05-11",
     "quote": "当社より、いまだ当社株主の期待に応える水準には至っていないとの理由により、同年４月27日に本公開買付価格を450円とする要請を受け"
    }
   },
   {
    "date": "2022-05-02",
    "price": 430,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100O0LL",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
     "submitted": "2022-05-11",
     "quote": "同年５月２日に公開買付者は、ＳＭＢＣ日興証券による当社株式の株式価値の試算結果を考慮の上、本公開買付価格を430円とする提案を行ったとのことです。"
    }
   },
   {
    "date": "2022-05-06",
    "price": 432,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100O0LL",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
     "submitted": "2022-05-11",
     "quote": "同日、当社に対して、本公開買付価格を432円とする提案を行ったところ"
    }
   }
  ],
  "initial_offer": 380,
  "offer_raise_pct": 13.68,
  "offer_rounds": 6,
  "negotiation_excluded": null,
  "category": "delisting",
  "category_basis": "filing"
 },
 "valuations": [
  {
   "valuator": "SMBC日興証券株式会社",
   "valuator_as_written": "SMBC日興証券株式会社",
   "valuator_en": "SMBC Nikko Securities Inc.",
   "side": "acquirer",
   "method": "comparable",
   "method_label": "類似上場会社比較法",
   "method_en": "Comparable companies method",
   "metrics": {
    "per_share_value": {
     "low": 41,
     "high": 290,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100O0LL",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
      "submitted": "2022-05-11",
      "quote": "類似上場会社比較法：41円～290円"
     }
    }
   }
  },
  {
   "valuator": "SMBC日興証券株式会社",
   "valuator_as_written": "SMBC日興証券株式会社",
   "valuator_en": "SMBC Nikko Securities Inc.",
   "side": "acquirer",
   "method": "dcf",
   "method_label": "ＤＣＦ法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 140,
     "high": 545,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100O0LL",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
      "submitted": "2022-05-11",
      "quote": "ＤＣＦ法 ：140円～545円"
     }
    }
   }
  },
  {
   "valuator": "SMBC日興証券株式会社",
   "valuator_as_written": "SMBC日興証券株式会社",
   "valuator_en": "SMBC Nikko Securities Inc.",
   "side": "acquirer",
   "method": "market_price",
   "method_label": "市場株価法",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 347,
     "high": 362,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100O0LL",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
      "submitted": "2022-05-11",
      "quote": "当社株式１株当たりの株式価値の範囲を347円から362円までと算定しているとのことです。"
     }
    }
   }
  },
  {
   "valuator": "トラスティーズ・アドバイザリー株式会社",
   "valuator_as_written": "トラスティーズ・アドバイザリー株式会社",
   "valuator_en": "Trustees Advisory Co., Ltd.",
   "side": "target",
   "method": "comparable",
   "method_label": "類似公開会社比準法",
   "method_en": "Comparable companies method",
   "metrics": {
    "per_share_value": {
     "low": 57,
     "high": 191,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100O0LL",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
      "submitted": "2022-05-11",
      "quote": "類似公開会社比準法：57円～191円"
     }
    }
   }
  },
  {
   "valuator": "トラスティーズ・アドバイザリー株式会社",
   "valuator_as_written": "トラスティーズ・アドバイザリー株式会社",
   "valuator_en": "Trustees Advisory Co., Ltd.",
   "side": "target",
   "method": "dcf",
   "method_label": "ＤＣＦ法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 404,
     "high": 530,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100O0LL",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
      "submitted": "2022-05-11",
      "quote": "ＤＣＦ法 ：404円～530円"
     }
    },
    "discount_rate": {
     "low": 6.38,
     "high": 7.38,
     "unit": "percent",
     "source": {
      "doc_id": "S100O0LL",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
      "submitted": "2022-05-11",
      "quote": "割引率は加重平均資本コストとし、6.38％～7.38％を採用しています。"
     }
    },
    "perpetual_growth_rate": {
     "low": 0,
     "high": 0.5,
     "unit": "percent",
     "source": {
      "doc_id": "S100O0LL",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
      "submitted": "2022-05-11",
      "quote": "永久成長率を0.00％～0.50％としています。"
     }
    }
   }
  },
  {
   "valuator": "トラスティーズ・アドバイザリー株式会社",
   "valuator_as_written": "トラスティーズ・アドバイザリー株式会社",
   "valuator_en": "Trustees Advisory Co., Ltd.",
   "side": "target",
   "method": "market_price",
   "method_label": "市場株価法",
   "method_en": "Market price method",
   "metrics": {
    "per_share_value": {
     "low": 347,
     "high": 362,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100O0LL",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf",
      "submitted": "2022-05-11",
      "quote": "市場株価法 ：347円～362円"
     }
    }
   }
  }
 ],
 "timeline": [
  {
   "date": "2022-05-11",
   "doc_id": "S100O0JS",
   "doc_type_code": "240",
   "doc_type": "公開買付届出書",
   "filer": "西尾レントオール株式会社",
   "filer_en": "NISHIO HOLDINGS CO., LTD.",
   "description": "公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0JS.pdf"
  },
  {
   "date": "2022-05-11",
   "doc_id": "S100O0LL",
   "doc_type_code": "290",
   "doc_type": "意見表明報告書",
   "filer": "サコス株式会社",
   "filer_en": "SACOS CORPORATION",
   "description": "意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100O0LL.pdf"
  },
  {
   "date": "2022-06-21",
   "doc_id": "S100OBMY",
   "doc_type_code": "300",
   "doc_type": "訂正意見表明報告書",
   "filer": "サコス株式会社",
   "filer_en": "SACOS CORPORATION",
   "description": "訂正意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100OBMY.pdf"
  },
  {
   "date": "2022-06-22",
   "doc_id": "S100OCNI",
   "doc_type_code": "270",
   "doc_type": "公開買付報告書",
   "filer": "西尾レントオール株式会社",
   "filer_en": "NISHIO HOLDINGS CO., LTD.",
   "description": "公開買付報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100OCNI.pdf"
  }
 ],
 "related": [],
 "flags": [],
 "unverified_count": 0
}