Decision on Small-scale Stock Exchange for Wholly-Owning Shinsegae Food (Exchange Ratio 1:0.5031, 524,319 Treasury Shares Issued)


  • Purpose: E-MART to fully acquire Shinsegae Food as a wholly-owned subsidiary, eliminating dual listing and simplifying governance. Consideration: 524,319 E-MART treasury shares (approx. 1.9% of outstanding shares).
  • Exchange ratio: 0.5031313 E-MART shares per Shinsegae Food share. For each Shinsegae Food share, 0.5031313 E-MART treasury shares are delivered.
  • Minority shareholder protection: Shares not tendered in tender offer are exchanged. Shinsegae Food's reference price is increased by 3.0% (48,729 won to 50,191 won).
  • Impact on E-MART shareholders: No general meeting required (small-scale exchange), no appraisal rights. However, if shareholders holding over 20% oppose, the contract may be terminated.
  • Financial effect: E-MART's total equity increases (reduction of treasury shares). Shinsegae Food to be delisted.
  • Schedule: Exchange date July 23, 2026 (revised from earlier). Board approval expected June 11, 2026.
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KOSPI Filing Information


  • Filing: [Correction of Description] Report on Major Matters (Decision on Stock Exchange and Transfer)
  • Company: E-MART (139480)
  • Submission: E-MART Inc.
  • Receipt: 05-21-2026