📋 Material Events 1086

TOMY COMPANY,LTD.

7867 · 株式会社タカラトミー

Takara Tomy resolved to allocate 602,072 shares to directors, executive officers, and senior employees of the company and 7 subsidiaries through a trust structure with Sumitomo Mitsui Trust Bank. The total value is approximately 1.44 billion yen, with share allocation based on performance-linked points and subject to a 3-year transfer restriction post-grant.

CANON ELECTRONICS INC.

7739 · キヤノン電子株式会社

Canon Inc., the controlling shareholder, is conducting a public tender offer to acquire all shares of the company at 3,650 yen per share, with the goal of making the company a wholly-owned subsidiary and delisting it from public markets. Following the tender offer completion in January 2026, the company will implement a stock consolidation of 6,235,122 shares to 1 share, with a shareholder meeting scheduled for March 19, 2026.

Sharp Corporation

6753 · シャープ株式会社

Sharp Corporation will conduct an absorption merger with its wholly-owned subsidiary Sharp Sensing Technology Corporation (SSTC) effective April 1, 2026. SSTC's main business activities have ceased following the divestiture of its camera module business to Fullertain Information Technologies Ltd., making the merger necessary for organizational streamlining.

Sharp Corporation

6753 · シャープ株式会社

Sharp Corporation's Board of Directors resolved on February 10, 2026 to issue 10,915 stock warrants (新株予約権) to employees of the company and its wholly-owned subsidiaries. The warrants are issued at no cost and have a 10-year exercise period starting 2 years after allocation, with graded vesting (50% after year 2, 75% after year 3, 100% after year 4). The exercise price is set at 748.3 yen or the Tokyo Stock Exchange closing price on allocation date, whichever is higher.

TOMY COMPANY,LTD.

7867 · 株式会社タカラトミー

The company recorded an impairment loss of 8,095 million yen on affiliate shares of an overseas consolidated subsidiary whose fair value has significantly declined. This impairment charge is recorded as an extraordinary loss in the company's individual financial statements for Q3 FY2026, though it will be eliminated in consolidated financial statements.

TOMY COMPANY,LTD.

7867 · 株式会社タカラトミー

The company recorded a goodwill impairment loss of 4,862 million yen for TOMY International, Inc., its consolidated subsidiary in the United States, during the third quarter of fiscal year ending March 2026. The impairment was triggered by a review of business plans based on current business performance trends.

Sharp Corporation

6753 · シャープ株式会社

The company announced revisions to its restructuring plan initially disclosed in May 2025. The company will record 14.9 billion yen in special losses related to business restructuring costs, primarily due to failed asset transfers to Foxconn and a failed technology transfer to an Indian LCD manufacturer, resulting in production suspensions and business terminations at multiple facilities.

SEMITEC Corporation

6626 · SEMITEC株式会社

The company received dividend income of approximately 3,586 million yen from a consolidated subsidiary during the third quarter cumulative period of fiscal year ending March 2026 (April 1, 2025 - December 31, 2025). This dividend will be recorded as non-operating revenue in the individual financial statements but will be eliminated in consolidated financial statements, resulting in no impact on consolidated net income.

FUJITA KANKO INC.

9722 · 藤田観光株式会社

The company entered into a capital and business alliance agreement with NSSK-GAMMA2 LLC on February 10, 2026, whereby DOWA Holdings transferred 14,980,000 shares (25.00% voting rights) to the partner. NSSK-GAMMA2 gained the right to nominate 2 board director candidates starting with the 2025 year-end shareholders meeting, with restrictions on additional share acquisitions and transfers for a specified period.

FORVAL CORPORATION

8275 · 株式会社フォーバル

The company has recognized an impairment loss on a portion of its investment securities holdings due to significant decline in fair value compared to acquisition cost. A special loss of 794 million yen for investment securities evaluation loss will be recorded in both individual and consolidated financial statements for the fiscal year ending March 2026.

Cybozu, Inc.

4776 · サイボウズ株式会社

The company recorded an impairment loss of 1,485 million yen on shares of Kintone Corporation, a consolidated subsidiary, due to accumulated losses in the US business operations which is still in the investment phase. Despite the impairment, the company believes in long-term growth potential in the US market and plans to continue investment.

Kyokuto Boeki Kaisha, Limited

8093 · 極東貿易株式会社

Shinoji Sakuma will succeed Yoshiya Okada as Representative Director and President effective April 1, 2026, following a board resolution on February 10, 2026. Okada will transition to Non-Representative Director while retaining his board position. Sakuma brings 40 years of company experience, including international operations and senior management roles across multiple divisions.

H2O RETAILING CORPORATION

8242 · エイチ・ツー・オー リテイリング株式会社

Katsu Hayashi, who served as Representative Director and Vice President, was reassigned to the position of Director (non-representative) effective April 1, 2026. The change was resolved at the Board of Directors meeting held on February 4, 2026, and is being reported in accordance with the Financial Instruments and Exchange Act Article 24-5(4).

Matsuya R&D Co.,Ltd

7317 · 株式会社松屋アールアンドディ

The company is subject to a public tender offer by Omron Healthcare Co., Ltd. for the company's shares and stock acquisition rights, announced on February 10, 2026. The company has recorded 124 million yen in advisory and legal fees related to the tender offer as special losses in Q3 FY2026, with total expected costs of approximately 270 million yen upon completion of the process.

Human Creation Holdings, Inc.

7361 · 株式会社ヒューマンクリエイションホールディングス

The company's board of directors resolved on February 10, 2026 to conduct an absorption merger whereby Asset Consulting Force Co., Ltd. (surviving company) will absorb Human Base Co., Ltd. (disappearing company), both of which are subsidiaries of the reporting company. Following the merger scheduled for April 1, 2026, Human Base Co., Ltd. will cease to be a subsidiary of the reporting company.

JAPAN PURE CHEMICAL CO.,LTD.

4973 · 日本高純度化学株式会社

A major shareholder change occurred on January 30, 2026, involving Hibiki Path Advisors entities. Hibiki Path Advisors SPC (with joint holder Hibiki Path Advisors Pte. Ltd.) became a new major shareholder, increasing combined voting rights from 21.39% to 22.36%. Simultaneously, Hibiki Path Advisors Pte. Ltd.'s individual stake decreased from 21.39% to 9.06%, indicating an internal restructuring within the Hibiki Path Advisors group.

Mitsui Chemicals, Inc.

4183 · 三井化学株式会社

The company announced a change in representative director (代表取締役) effective April 1, 2026. Satoshi Ichimura will be promoted from Executive Managing Director to Representative Director and President, while current Representative Director and President Osamu Hashimoto will transition to Chairman. This represents an internal management succession with the new CEO having 34 years of company tenure.

Cleanup Corporation

7955 · クリナップ株式会社

The company announced a change in representative director following a board resolution on February 5, 2026. Toru Fujiwara will assume the position of representative director on June 25, 2026, succeeding Hiroshi Takeuchi who will retire upon term expiration and transition to an advisory role. Fujiwara is a long-tenured executive with 37 years of service and extensive experience across development, retail, and strategic planning divisions.

MITSUBA Corporation

7280 · 株式会社ミツバ

The company's consolidated subsidiaries, Guangzhou Sanye Electric Co., Ltd. and Sanye Silin Electric (Wuhan) Co., Ltd., recognized an impairment loss of 5,267 million yen on fixed assets in Q3 FY2026. The impairment was recorded after reviewing the recoverability of fixed assets based on accounting standards for fixed asset impairment, considering the current business environment and future earnings projections.

MITSUI E&S Co., Ltd.

7003 · 株式会社三井E&S

Mitsui E&S Holdings Co., Ltd. resolved to allocate 34,720 treasury shares to its employee stock ownership association (Mitsui E&S Employee Stock Ownership Association) as restricted stock under a restricted stock compensation plan. The allocation is valued at approximately 246.9 million yen at the price of 7,111 yen per share, with a restriction period from July 24, 2026 to May 31, 2031.

Nippon Beet Sugar Manufacturing Co.,Ltd.

2108 · 日本甜菜製糖株式会社

Be Brave Corporation (as business executor of ESG Investment Partnership) increased its shareholding from 8.92% to 10.03% of total voting rights, crossing the 10% threshold as a major shareholder. The shareholding change occurred on January 28, 2026, based on large holdings reports filed on January 14 and February 4.

GSI Creos Corporation

8101 · 株式会社GSIクレオス

The company's Board of Directors resolved on February 9, 2026 to appoint Kunihiro Ono as new Representative Director, effective April 1, 2026. Ono, born April 1, 1968, will transition from his current position as Director and Senior Executive Officer to Representative Director, bringing 34 years of company tenure and extensive experience in corporate planning and management roles.

Torishima Pump Mfg.Co.,Ltd.

6363 · 株式会社酉島製作所

The company resolved to acquire all shares of Shinni Nippon Zouniki Co., Ltd. from Sumitomo Heavy Industries Ltd. on February 10, 2026, making it a wholly-owned subsidiary. The acquisition results in Shinni Nippon Zouniki becoming a specified subsidiary, triggering mandatory disclosure under Cabinet Office Ordinance Article 19(2)(3).

譬ェ蠑丈シ夂、セ繝輔か繝シ繝ゥ繝繧ィ繝ウ繧ク繝九い繝ェ繝ウ繧ー

7088 · 株式会社フォーラムエンジニアリング

The company announced that it will record 624 million yen in non-operating expenses related to a public tender offer for its own shares, which was originally announced on November 10, 2025. This cost recognition will impact the third and fourth quarters of fiscal year ending March 2026, and the company has revised its full-year consolidated earnings forecast accordingly.

IHI Corporation

7013 · 株式会社IHI

The company announced the appointment of Atsushi Sato as a new Representative Director (代表取締役), effective April 1, 2026. Sato transitions from his current position as Managing Executive Officer and head of the Aerospace & Defense Business Domain to the representative director role. He has been with the company since 1991 and holds 21,200 shares.

Taikisha Ltd.

1979 · 株式会社大気社

Taiki Corporation's board of directors approved on February 10, 2026, the disposal of treasury stocks totaling 124,700 shares at 3,553 yen per share (total value: 443,059,100 yen) to a Board Benefit Trust (BBT). The trust will distribute shares and cash compensation to executive directors and executive officers based on performance metrics and position upon retirement.

TORAY INDUSTRIES,INC.

3402 · 東レ株式会社

The company announces a change in representative director (代表取締役) effective April 1, 2026. Tetsuya Tsunekawa will be promoted from Vice President Executive Officer to Representative Director, while Akihiro Nikaku transitions from Representative Director Chairman to Chairman, and Kazuhiko Shudou steps down from Representative Director to Advisor.

ibis inc.

9343 · 株式会社アイビス

Aibis Corporation (株式会社アイビス) has decided to absorb and merge its wholly-owned subsidiary Zero One Start Inc. (株式会社ゼロイチスタート) effective April 1, 2026. The merger aims to integrate the subsidiary's strengths in business consulting, no-code/low-code development expertise, and SEO knowledge into Aibis's solution business to maximize synergies and accelerate its transformation toward a Systems Integrator (SIer) business model.

KURARAY CO.,LTD.

3405 · 株式会社クラレ

The company recognized significant impairment losses totaling ¥25,586 million in consolidated financial results for the fiscal year ending December 2025, affecting asset groups in the Isoprene Chemical business and Styrenic Thermoplastic Elastomer business due to deteriorating business conditions. Additionally, the company recorded related-party stock valuation losses and allowances for doubtful accounts on related-party loans of ¥22,641 million and ¥13,143 million respectively in individual financial statements, which are eliminated in consolidated results.

BeMap,Inc.

4316 · 株式会社ビーマップ

SpicyCompany has increased its shareholding from 9.56% to 10.57% of total voting rights, crossing a significant threshold as a major shareholder. This change is reported pursuant to the Financial Instruments and Exchange Act Article 24-5(4) and the Cabinet Office Ordinance on Disclosure of Corporate Information. The shareholding change occurred on February 2, 2026, based on a large shareholding report submitted by the investor.

—

The company entered into a loan agreement with a major bank on January 28, 2026, borrowing 1,700 million yen secured by a ship, with repayment due December 30, 2030. The loan includes six financial covenants restricting equity ratios, operating losses, and net losses to maintain financial stability.

UCHIYAMA HOLDINGS Co.,Ltd.

6059 · 株式会社ウチヤマホールディングス

The company reports the death of Representative Director and Chairman Bunnji Uchiyama on February 5, 2026, resulting in a change in the company's representative director position. The filing discloses that the deceased held 8,653,317 shares as of September 30, 2025.

—

The company reports the death of Naoki Muné, a certified public accountant who served as one of two audit committee members since April 1, 2005. The company will continue with the remaining auditor, Daisuke Ogihara, as the sole accounting auditor. The audit committee has deemed this transition appropriate.

Sumitomo Seika Chemicals Company,Limited.

4008 · 住友精化株式会社

The company has reached an agreement with a business partner regarding compensation for lost profits stemming from a product overbilling incident that occurred in a group company during the fiscal year ending March 2025. The company is recording a special loss provision of 3,209 million yen related to this settlement in the fiscal year ending March 2026.

TOKYU CONSTRUCTION CO.,LTD.

1720 · 東急建設株式会社

The company announced a planned management transition where Koji Hisada will become Representative Director and President (scheduled for late June 2026), and Tomoya Masuda will become Representative Director (effective April 1, 2026). Current CEO Mitsuhiro Terada will transition to Chairman. Suwa Yoshihiko will step down from Representative Director to Director role.

—

This extraordinary report discloses the trust account calculation details for Global Allocation Fund monthly settlement courses for three consecutive periods (October 28, 2025 - January 27, 2026). The report presents performance metrics, distribution amounts, and net asset values for two fund courses: the non-hedged course and the limited currency hedged course.

SANYO CHEMICAL INDUSTRIES,LTD.

4471 · 三洋化成工業株式会社

Higuchi Akinori, who has served as Representative Director and President, will transition to the position of Director and Senior Advisor effective April 1, 2026. The company's Board of Directors approved this executive transition on February 9, 2026. Higuchi will maintain ownership of 3,800 shares following the transition.

SMS CO.,LTD

2175 · 株式会社エス・エム・エス

Oasis Management Company Ltd. has become a major shareholder of the company, increasing its voting rights from 8.28% (67,924 voting rights) to 12.23% (100,336 voting rights) as of January 26, 2026. This shareholding change exceeds the 10% threshold and triggers mandatory disclosure under the Financial Instruments and Exchange Act.

Ishikawa Seisakusho, Ltd.

6208 · 株式会社石川製作所

The company's Board of Directors resolved on February 9, 2026, to change its representative director (CEO). Toshikazu Noguchi will be promoted from Representative Director and Executive Vice President to Representative Director and President effective April 1, 2026, succeeding Ikukinori Konagaya who will transition to the role of Director and Advisor.

Hakuto Co.,Ltd.

7433 · 伯東株式会社

The company executed a loan agreement with Mizuho Bank on February 6, 2026, for 9.6 billion yen with repayment scheduled until December 28, 2035 under an installment basis. The loan includes two financial covenants: maintaining consolidated net assets at no less than 75% of the prior fiscal year-end level, and avoiding consecutive periods of operating losses from fiscal year ending March 2026 onwards.

Hakuto Co.,Ltd.

7433 · 伯東株式会社

The company resolved to acquire 76% of the shares of Rabyte Pte. Ltd., a Singapore-based electronics wholesale distributor, and execute a share transfer agreement on February 5, 2026. The acquisition aims to support the company's inorganic growth strategy in emerging markets including Southeast Asia, India, Australia, and New Zealand, leveraging Rabyte's value-added services and complementary product portfolio for cross-selling and joint product development.

NITTO KOGYO CORPORATION

6651 · 日東工業株式会社

Nittoh Industries resolved on February 9, 2026 to establish stock grant regulations and dispose of treasury shares through two trust-based equity compensation schemes: J-ESOP for management employees (236,100 shares at ¥4,235 per share) and BBT for directors (51,500 shares at ¥4,235 per share). These schemes aim to enhance management's awareness of stock price appreciation and long-term corporate value by linking compensation to performance and stock price movements.

CHEMIPRO KASEI KAISHA,LTD

4960 · ケミプロ化成株式会社

Fukuoka Seisuke ceased to be a major shareholder of the company as his voting rights decreased from 18,054 shares (10.87% of total) to 15,660 shares (9.43% of total) on January 28, 2026. This change fell below the major shareholder threshold and is being reported in accordance with the Financial Instruments and Exchange Act Article 24-5(4).

TOSHIBA TEC CORPORATION

6588 · 東芝テック株式会社

The company reported on February 9, 2026, that it has recognized an additional allowance for doubtful accounts of 5.304 billion yen in the third quarter of fiscal year ending March 2026, related to receivables from overseas retail business subsidiaries. The total allowance for doubtful accounts for the nine-month period reached 12.135 billion yen, though this has no impact on consolidated earnings as it is eliminated in consolidation.

PARAMOUNT BED HOLDINGS CO.,LTD.

7817 · パラマウントベッドホールディングス株式会社

Paramount Bed Holdings K.K. (パラマウントベッドホールディングス株式会社) will be absorbed and merged into its parent company TMKR Corporation (株式会社ＴＭＫＲ) in an absorption merger effective April 1, 2026. TMKR will be the surviving company and Paramount Bed will be the dissolved company. Paramount Bed shareholders will receive TMKR shares at a ratio of 353 TMKR shares for each 1 Paramount Bed share held, following the prior public tender offer and delisting of Paramount Bed.

Medical Data Vision Co., Ltd.

3902 · メディカル・データ・ビジョン株式会社

The company recorded an impairment loss on investment securities held in its portfolio on February 9, 2026. The fair value of certain securities had significantly declined below acquisition cost with no reasonable expectation of recovery, resulting in a special loss of approximately 290.6 million yen recognized in the fiscal year ended December 2025.

DIGITAL HOLDINGS,INC.

2389 · 株式会社デジタルホールディングス

The company has executed a capital and business alliance agreement with Hakuhodo DY Holdings on February 9, 2026, as part of Hakuhodo's acquisition process to make the company a wholly-owned subsidiary. The agreement includes Hakuhodo's prior approval rights over specified material corporate decisions and establishes a business partnership focused on strengthening digital marketing capabilities, business development, and customer value expansion.

The Monogatari Corporation

3097 · 株式会社物語コーポレーション

Monogatari Corporation's Board of Directors approved the issuance of 469 tax-qualified stock options (3rd series) to 78 employees on February 9, 2026. Each option grants the right to purchase 100 ordinary shares, totaling 46,900 shares, with an exercise period from February 10, 2028 to February 9, 2036. Exercise is conditional upon achieving revenue exceeding ¥220 billion in any fiscal year from 2028 to 2030.

Keio Corporation

9008 · 京王電鉄株式会社

The company has decided to sell a portion of its strategic shareholdings in multiple listed securities to improve asset and capital efficiency. The company expects to record an investment securities sale gain of approximately 9.0 billion yen as extraordinary profit in the consolidated and individual financial statements for the fiscal year ending March 2026.

DIGITAL HOLDINGS,INC.

2389 · 株式会社デジタルホールディングス

The company's consolidated subsidiary, Bankable Inc., was resolved to be dissolved and liquidated on December 8, 2025. As a result, the company recorded a subsidiary stock valuation loss of 1,477 million yen in individual financial statements for the fiscal year ended December 2025. The loss is eliminated in consolidated financial statements and has no impact on consolidated results.