Seven & i Holdings, a Japanese retailer, is expected to report a 24% decline in quarterly profit due to difficulties in its convenience store business, making it vulnerable to a takeover bid by Alimentation Couche-Tard from Canada. Analysts estimate that the company will record an operating profit of 94.45 billion yen for the period of December to February, down from 124.23 billion yen in the previous year. Seven & i's profits have been decreasing due to underperforming domestic operations and lower consumer spending in North America amidst rising inflation. Despite facing a takeover attempt, the company believes that restructuring efforts will enhance its corporate value and that regulatory hurdles in the U.S. could impede any potential deal. After a failed management buyout and the appointment of a new CEO, the company has implemented strategies such as selling non-core businesses and initiating a share buyback. Plans to list its North American subsidiary by the second half of 2026 have also been proposed. However, the company's share price remains below the offered price by Couche-Tard, suggesting investor doubts about Seven & i's strategies. Engagement between the two companies has been visible through their joint efforts to sell 2,000 convenience stores in the U.S. to comply with antitrust regulations. Private equity firms are reportedly interested buyers in this process. Stakeholders are eager to see the outcomes of the store-sales discussions and further developments regarding the listing of Seven & i's North American subsidiary.