Abstract
M&A has come to be carried out in every type of industry in Japan as one of the strategies those are improve in group organization efficiently. Moreover, the laws-and-regulations relief and systemic revision for making business reorganization easier to carry out are performed frequently. However, it is doubted whether the information about such management strategy is disclosed exactly to the stakeholder. So, by this research, the Business Evaluation Indexes were computed from the numerical value of the earning statement, the balance sheet, and the cash flow statement which the company is indicating, positive analysis was conducted, and it was considered whether the characteristic financial to the phenomenon of the business reorganization which affected it to the stakeholder would be seen.
