{
 "schema_version": 1,
 "id": "9787-20250303",
 "type": "TOB",
 "status": "completed",
 "announced_date": "2025-03-03",
 "target": {
  "edinet_code": "E04874",
  "sec_code": "9787",
  "name": "イオンディライト株式会社",
  "name_en": "AEON DELIGHT CO., LTD.",
  "industry": "サービス業",
  "industry_en": "Services"
 },
 "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": "S100VBVV",
 "needs_review": false,
 "review_reason": null,
 "terms": {
  "tender_price": {
   "history": [
    {
     "value": 5400,
     "unit": "yen",
     "as_of_date": null,
     "source": {
      "doc_id": "S100VBVV",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBVV.pdf",
      "submitted": "2025-03-03",
      "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5,400円"
     }
    }
   ],
   "latest": {
    "value": 5400,
    "unit": "yen",
    "as_of_date": null,
    "source": {
     "doc_id": "S100VBVV",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBVV.pdf",
     "submitted": "2025-03-03",
     "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5,400円"
    }
   }
  },
  "period_business_days": {
   "history": [
    {
     "value": 38,
     "unit": "business_days",
     "as_of_date": null,
     "source": {
      "doc_id": "S100VBVV",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBVV.pdf",
      "submitted": "2025-03-03",
      "quote": "法令に定められた最短期間が20営業日であるところ、38営業日としています"
     }
    }
   ],
   "latest": {
    "value": 38,
    "unit": "business_days",
    "as_of_date": null,
    "source": {
     "doc_id": "S100VBVV",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBVV.pdf",
     "submitted": "2025-03-03",
     "quote": "法令に定められた最短期間が20営業日であるところ、38営業日としています"
    }
   }
  },
  "min_shares": {
   "history": [
    {
     "value": 4297400,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100VBVV",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBVV.pdf",
      "submitted": "2025-03-03",
      "quote": "買付予定数の下限を4,297,400株(所有割合：8.98％)としており"
     }
    }
   ],
   "latest": {
    "value": 4297400,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100VBVV",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBVV.pdf",
     "submitted": "2025-03-03",
     "quote": "買付予定数の下限を4,297,400株(所有割合：8.98％)としており"
    }
   }
  },
  "tendered_shares": {
   "history": [
    {
     "value": 13744452,
     "unit": "shares",
     "as_of_date": null,
     "source": {
      "doc_id": "S100VO9D",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VO9D.pdf",
      "submitted": "2025-04-25",
      "quote": "応募株券等の総数(13,744,452株)"
     }
    }
   ],
   "latest": {
    "value": 13744452,
    "unit": "shares",
    "as_of_date": null,
    "source": {
     "doc_id": "S100VO9D",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VO9D.pdf",
     "submitted": "2025-04-25",
     "quote": "応募株券等の総数(13,744,452株)"
    }
   }
  },
  "result": {
   "history": [
    {
     "value": "成立",
     "unit": "text",
     "as_of_date": null,
     "source": {
      "doc_id": "S100VO9D",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VO9D.pdf",
      "submitted": "2025-04-25",
      "quote": "応募株券等の総数(13,744,452株)が買付予定数の下限(4,297,400株)以上となりましたので"
     }
    }
   ],
   "latest": {
    "value": "成立",
    "unit": "text",
    "as_of_date": null,
    "source": {
     "doc_id": "S100VO9D",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VO9D.pdf",
     "submitted": "2025-04-25",
     "quote": "応募株券等の総数(13,744,452株)が買付予定数の下限(4,297,400株)以上となりましたので"
    }
   }
  }
 },
 "premiums": [
  {
   "value": 16.76,
   "unit": "percent",
   "as_of_date": "2025-02-27",
   "source": {
    "doc_id": "S100VBXO",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
    "submitted": "2025-03-03",
    "quote": "本公開買付価格である5,400円は、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2025年２月27日の東京証券取引所プライム市場における当社株式の終値4,625円に対して16.76％"
   },
   "basis": "前営業日終値",
   "basis_en": "Closing price on the business day before announcement"
  },
  {
   "value": 28.3,
   "unit": "percent",
   "as_of_date": "2025-02-27",
   "source": {
    "doc_id": "S100VBXO",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
    "submitted": "2025-03-03",
    "quote": "同日までの過去１ヶ月間の終値単純平均値4,209円に対して28.30％"
   },
   "basis": "過去1ヶ月間の終値単純平均値",
   "basis_en": "1-month simple average closing price"
  },
  {
   "value": 26.29,
   "unit": "percent",
   "as_of_date": "2025-02-27",
   "source": {
    "doc_id": "S100VBXO",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
    "submitted": "2025-03-03",
    "quote": "同日までの過去３ヶ月間の終値単純平均値4,276円に対して26.29％"
   },
   "basis": "過去3ヶ月間の終値単純平均値",
   "basis_en": "3-month simple average closing price"
  },
  {
   "value": 27.18,
   "unit": "percent",
   "as_of_date": "2025-02-27",
   "source": {
    "doc_id": "S100VBXO",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
    "submitted": "2025-03-03",
    "quote": "同日までの過去６ヶ月間の終値単純平均値4,246円に対して27.18％のプレミアム"
   },
   "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": "S100VBXO",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
    "submitted": "2025-03-03",
    "quote": "公開買付者は、2025年２月28日、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": "S100VBXO",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
    "submitted": "2025-03-03",
    "quote": "公開買付者は、当社株式の所有割合が57.69％に達する当社の支配株主（親会社）であり"
   }
  },
  "auction": {
   "value": false,
   "source": null
  },
  "competing_offer": {
   "value": false,
   "source": null
  },
  "special_committee": {
   "value": true,
   "source": {
    "doc_id": "S100VBXO",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
    "submitted": "2025-03-03",
    "quote": "吉川恵治氏（当社独立社外取締役）、本保芳明氏（当社独立社外取締役）、高田朝子氏（当社独立社外取締役）及び島田俊夫氏（当社独立社外取締役）の４名から構成される特別委員会"
   }
  },
  "sc_own_valuer": {
   "value": "株式会社プルータス・コンサルティング",
   "source": {
    "doc_id": "S100VBXO",
    "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
    "submitted": "2025-03-03",
    "quote": "本特別委員会に付与された権限に基づき、公開買付者及び当社グループからの独立性及び専門性・実績等に問題がないことを確認の上、独自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。）を選任する旨を決定しております。"
   }
  },
  "fairness_opinions": [],
  "proposals": [
   {
    "date": "2025-02-06",
    "price": 4600,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100VBXO",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
     "submitted": "2025-03-03",
     "quote": "2025年２月６日、本公開買付けにおける本公開買付価格を4,600円（同日の前営業日時点の東京証券取引所プライム市場における当社株式の株価終値4,000円に対して15.00％のプレミアム"
    }
   },
   {
    "date": "2025-02-10",
    "price": 4800,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100VBXO",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
     "submitted": "2025-03-03",
     "quote": "同月10日、公開買付者は、本公開買付価格を4,800円（同日の前営業日時点の東京証券取引所プライム市場における当社株式の株価終値3,980円に対して20.60％のプレミアム"
    }
   },
   {
    "date": "2025-02-15",
    "price": 4900,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100VBXO",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
     "submitted": "2025-03-03",
     "quote": "同月15日、公開買付者は、本公開買付価格を4,900円（同日の前営業日時点の東京証券取引所プライム市場における当社株式の株価終値4,035円に対して21.44％のプレミアム"
    }
   },
   {
    "date": "2025-02-21",
    "price": 5000,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100VBXO",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
     "submitted": "2025-03-03",
     "quote": "同月21日、公開買付者は、本公開買付価格を5,000円（同日の前営業日時点の東京証券取引所プライム市場における当社株式の株価終値4,500円に対して11.11％のプレミアム"
    }
   },
   {
    "date": null,
    "price": 5900,
    "proposer": "target_or_committee",
    "source": {
     "doc_id": "S100VBXO",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
     "submitted": "2025-03-03",
     "quote": "公開買付者は本特別委員会より、第４回提案における本公開買付価格は、当社が本公開買付けへの応募推奨をすることができる水準を引き続き下回っているとして、本公開買付価格を5,900円とする旨の提案を受けたとのことです。"
    }
   },
   {
    "date": null,
    "price": 5500,
    "proposer": "target_or_committee",
    "source": {
     "doc_id": "S100VBXO",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
     "submitted": "2025-03-03",
     "quote": "公開買付者は本特別委員会より、第５回提案における本公開買付価格について価格の上乗せを改めて要請すべきと判断したとして、本公開買付価格を5,500円とする旨の提案を受けたとのことです。"
    }
   },
   {
    "date": "2025-02-26",
    "price": 5350,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100VBXO",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
     "submitted": "2025-03-03",
     "quote": "同月26日、公開買付者は、本公開買付価格を5,350円"
    }
   },
   {
    "date": "2025-02-27",
    "price": 5400,
    "proposer": "acquirer",
    "source": {
     "doc_id": "S100VBXO",
     "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
     "submitted": "2025-03-03",
     "quote": "同月27日、公開買付者は、本公開買付価格を5,400円"
    }
   }
  ],
  "initial_offer": 4600,
  "offer_raise_pct": 17.39,
  "offer_rounds": 6,
  "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",
   "valuator_en": "Nomura Securities Co., Ltd.",
   "side": "acquirer",
   "method": "comparable",
   "method_label": "類似会社比較法",
   "method_en": "Comparable companies method",
   "metrics": {
    "per_share_value": {
     "low": 3243,
     "high": 4559,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "quote": "類似会社比較法：3,243円から4,559円"
     }
    }
   }
  },
  {
   "valuator": "野村證券株式会社",
   "valuator_as_written": "野村證券",
   "valuator_en": "Nomura Securities Co., Ltd.",
   "side": "acquirer",
   "method": "dcf",
   "method_label": "DCF法",
   "method_en": "DCF method",
   "metrics": {
    "per_share_value": {
     "low": 4478,
     "high": 6303,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "quote": "DCF法 ：4,478円から6,303円"
     }
    }
   }
  },
  {
   "valuator": "野村證券株式会社",
   "valuator_as_written": "野村證券",
   "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": 4209,
     "high": 4625,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "quote": "市場株価平均法：4,209円から4,625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": "comparable",
   "method_label": "類似企業比較法",
   "method_en": "Comparable companies method",
   "metrics": {
    "per_share_value": {
     "low": 3334,
     "high": 4780,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "quote": "類似企業比較法：3,334円から4,780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": 4297,
     "high": 6563,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "quote": "DCF法 ：4,297円から6,563円"
     }
    },
    "discount_rate": {
     "low": 5.9,
     "high": 8.3,
     "unit": "percent",
     "source": {
      "doc_id": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "quote": "割引率は5.9％～8.3％を採用しており"
     }
    }
   }
  },
  {
   "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": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "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": 4209,
     "high": 4625,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "quote": "市場株価法 ：4,209円から4,625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": "comparable",
   "method_label": "類似企業比較法",
   "method_en": "Comparable companies method",
   "metrics": {
    "per_share_value": {
     "low": 4058,
     "high": 4496,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "quote": "類似企業比較法：4,058円から4,496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": 3416,
     "high": 5862,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "quote": "DCF法 ：3,416円から5,862円"
     }
    },
    "discount_rate": {
     "low": 5.7,
     "high": 6.7,
     "unit": "percent",
     "source": {
      "doc_id": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "quote": "割引率は5.7％～6.7％を使用しており"
     }
    }
   }
  },
  {
   "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": -0.25,
     "high": 0.25,
     "unit": "percent",
     "source": {
      "doc_id": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "quote": "永久成長法では永久成長率を－0.25％～0.25％"
     }
    }
   }
  },
  {
   "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": 4209,
     "high": 4625,
     "unit": "yen_per_share",
     "source": {
      "doc_id": "S100VBXO",
      "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf",
      "submitted": "2025-03-03",
      "quote": "市場株価基準法：4,209円から4,625円"
     }
    }
   }
  }
 ],
 "timeline": [
  {
   "date": "2025-03-03",
   "doc_id": "S100VBVV",
   "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/S100VBVV.pdf"
  },
  {
   "date": "2025-03-03",
   "doc_id": "S100VBXO",
   "doc_type_code": "290",
   "doc_type": "意見表明報告書",
   "filer": "イオンディライト株式会社",
   "filer_en": "AEON DELIGHT CO., LTD.",
   "description": "意見表明報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VBXO.pdf"
  },
  {
   "date": "2025-04-10",
   "doc_id": "S100VLGX",
   "doc_type_code": "250",
   "doc_type": "訂正公開買付届出書",
   "filer": "イオン株式会社",
   "filer_en": "AEON Co.,Ltd.",
   "description": "訂正公開買付届出書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VLGX.pdf"
  },
  {
   "date": "2025-04-25",
   "doc_id": "S100VO9D",
   "doc_type_code": "270",
   "doc_type": "公開買付報告書",
   "filer": "イオン株式会社",
   "filer_en": "AEON Co.,Ltd.",
   "description": "公開買付報告書",
   "doc_url": "https://disclosure2dl.edinet-fsa.go.jp/searchdocument/pdf/S100VO9D.pdf"
  }
 ],
 "related": [],
 "flags": [],
 "unverified_count": 0
}