Dec 14 (Reuters) - Phil Company Inc 3267.T :
* Says it formed a business and capital alliance with Value
Planing Inc, on Dec. 14
* Says two entities will mainly cooperate on mutual
introduction
of customers
* Co plans to acquire 1,200 shares (17 percent stake) of
Value
Planing Inc, with payment date on Dec. 29
Source text in Japanese: https://goo.gl/xtB2gr
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