Stock Markets February 12, 2026

Elliott Refuses Extended Tender Offer for Toyota Industries, Calls for Withdrawals as Shares Surge

Activist investor declines to tender at current terms and pushes other shareholders to do the same while acceptance falls short of required minority threshold

By Leila Farooq
Elliott Refuses Extended Tender Offer for Toyota Industries, Calls for Withdrawals as Shares Surge

Elliott Investment Management said it will not submit its Toyota Industries shares into the extended tender offer under the current terms and urged other shareholders to refrain from tendering or to withdraw shares already tendered. The activist investor has been the most vocal critic of a consortium led by Toyota Motor companies seeking to take the forklift maker private, arguing the bid undervalues minority shareholders. The tender, raised in January to 18,800 yen per share from an initial 16,300 yen, has seen 33.1% of shares tendered as of two and a half hours before the Thursday deadline, below the 42.01% minority acceptance level required for the offer to succeed. Following disclosure of an extension to the tender period, Toyota Industries shares traded around a record 20,355 yen per share on Friday morning.

Key Points

  • Elliott Investment Management will not tender its Toyota Industries shares into the extended tender offer at current terms and has urged other shareholders to follow suit or withdraw previously tendered shares - impacting investor action and corporate control dynamics.
  • The Toyota-led consortium raised its initial offer from 16,300 yen to 18,800 yen in January when launching the tender, but as of two and a half hours before Thursday’s close only 33.1% of shares had been tendered, below the 42.01% minority acceptance threshold required.
  • Toyota Industries shares rose following disclosure of a tender period extension and were trading around a record high of 20,355 yen per share on Friday morning - affecting market valuation and signaling investor reaction.

Elliott Investment Management on Friday announced it will not tender its holdings in Toyota Industries into the extended tender offer at the existing terms and strongly encouraged other investors to do the same. The firm also urged shareholders who have already tendered to withdraw their shares.

Elliott has positioned itself as the most outspoken opponent of a proposal by a group of Toyota Motor companies to take the forklift manufacturer private. The activist manager contends that the offer price does not adequately reflect the interests of minority shareholders.

The Toyota-led consortium initially proposed 16,300 yen per share before increasing the bid to 18,800 yen in January when it launched the formal tender offer, which was scheduled to close on Thursday. As of two and a half hours before that deadline - the close of trading on Thursday - the equivalent of 33.1% of shares had been tendered.

For the buyout attempt to succeed under the conditions set out, 42.01% of shareholders classified as minority owners must accept the offer. That threshold excludes Toyota Motor’s 24.66% stake in Toyota Industries.

Market reaction followed the disclosure that the tender period had been extended. Toyota Industries shares jumped after the extension was announced on Thursday and on Friday morning were trading at around a record high of 20,355 yen per share.

The dispute highlights a standoff between an activist shareholder arguing the bid undervalues the company and a buyer group seeking to complete a take-private transaction. At present, the level of tendered shares remains below the specified minority acceptance threshold required for the transaction to be approved under the stated terms.


Summary

Elliott declined to tender its Toyota Industries stock into the extended offer and urged other shareholders to withhold or withdraw tenders. The consortium raised its bid from 16,300 yen to 18,800 yen in January, and 33.1% of shares had been tendered shortly before the Thursday deadline, below the 42.01% minority acceptance requirement. Shares reached around 20,355 yen on Friday morning after the tender extension was disclosed.


Context and immediate implications

The situation leaves the outcome of the take-private effort uncertain while the tendered proportion of minority shares remains short of the target. The share-price response to the extension indicates investor attention and willingness to reprice the stock in reaction to developments tied to the offer.

Risks

  • The tender offer may fail if minority shareholders do not reach the 42.01% acceptance threshold, leaving the proposed take-private transaction unresolved - this has direct implications for the industrials sector and equity markets.
  • Ongoing shareholder opposition and calls for withdrawal could reduce the likelihood of a successful buyout at current terms, creating uncertainty for stakeholders and potential volatility in Toyota Industries’ share price.
  • Market pricing may remain volatile while the dispute between the consortium and activist shareholders persists, which could affect investor sentiment across related automotive and industrial supplier stocks.

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