📋 Material Events 1086

Cookpad Inc.

2193 · クックパッド株式会社

Cookpad has decided to dissolve and liquidate its subsidiary PT Cookpad Digital Indonesia, which operated a recipe service business. The company owned 100% of the subsidiary (99.67% indirect ownership), and the liquidation process is expected to be completed by end of fiscal 2028 in accordance with local Indonesian law.

Cookpad Inc.

2193 · クックパッド株式会社

Cookpad Inc. has decided to dissolve and liquidate its specified subsidiary Cookpad Spain, S.L., a recipe service development and operations company based in Alicante, Spain. The liquidation process is expected to be completed during 2027 in accordance with local Spanish laws.

Achilles Corporation

5142 · アキレス株式会社

The company recognized a fixed asset impairment loss of 905 million yen related to its disaster prevention business segment for the fiscal year ending March 2026. The impairment was recorded after determining that the asset group's future recoverability was impaired due to delays in achieving revenues originally projected in the business plan.

TOPY INDUSTRIES,LIMITED

7231 · トピー工業株式会社

The company sold a portion of its policy-held securities (strategic shareholdings) between August 7, 2025 and February 5, 2026 to reduce its policy stock portfolio. This divestiture generated an investment securities sale gain of 5,887 million yen, which will be recorded as extraordinary income in the fiscal year ending March 2026.

Furukawa Electric Co., Ltd.

5801 · 古河電気工業株式会社

The company plans to restructure its retirement benefit system effective March 1, 2026, transitioning from a combination of lump-sum severance, defined benefit pension, and defined contribution pension plans to a solely defined contribution pension plan. This restructuring is expected to generate a special gain of approximately 13 billion yen in the fiscal year ending March 2026.

KOKUSAI ELECTRIC CORPORATION

6525 · 株式会社KOKUSAI ELECTRIC

Applied Materials Europe B.V., a major shareholder, reduced its shareholding from 238,600 shares (10.22% of total voting rights) to 118,600 shares (5.08% of total voting rights) as of January 30, 2026. This reduction resulted in the shareholder falling below the major shareholder threshold, triggering the disclosure requirement under the Financial Instruments and Exchange Act.

UNITIKA LTD.

3103 · ユニチカ株式会社

The company reported multiple material transactions on February 6, 2026, including the divestiture of its spunlace nonwoven business to Zuiko Corporation, asset sales by subsidiaries (Osaka Dyeing, Unitika Textile, Brazcot), and business transfers to Shikibo and Saelen. These transactions resulted in non-operating foreign exchange gains of ¥0.9 billion, special gains from fixed asset sales of ¥23.6 billion and business transfer gains of ¥0.8 billion, offset by ¥12.3 billion in restructuring costs.

Nitta Corporation

5186 · ニッタ株式会社

The company's board of directors resolved on February 6, 2026 to change the status of Representative Director Yasushige Ishikiriyama. Effective April 1, 2026, he will transition from Representative Director Chairman and Executive Officer of Chairman to Chairman of the Board of Directors, ceasing his role as representative director.

FUJI MEDIA HOLDINGS, INC.

4676 · 株式会社フジ・メディア・ホールディングス

Tōhō Company, Ltd. (東宝株式会社), a major shareholder, maintained its voting rights at 185,721 units but saw its ownership percentage increase from 8.95% to 12.78% due to the company's acquisition of 62,090,120 shares as treasury stock between January 19 and February 6, 2026. This share buyback effectively diluted other shareholders' ownership percentages without changing Tōhō's absolute shareholding.

PS Construction Co., Ltd.

1871 · 株式会社ピーエス三菱

The company's Board of Directors resolved on February 6, 2026 to transition Takuya Mori from Representative Director and President Executive Officer to Chairman of the Board, effective March 31, 2026. Mori, born January 27, 1956, holds 19,054 shares as of the filing date.

CAICA DIGITAL Inc.

2315 · 株式会社CAICA DIGITAL

The company completed a stock acquisition (株式交付) of Zenko Sogo Kenkyusho Inc., becoming its parent company and acquiring 89.73% voting rights. The transaction became effective on February 6, 2026, resulting in Zenko Sogo Kenkyusho becoming a specified subsidiary (特定子会社) with capital of ¥172 million, operating in welfare consulting and software development services.

Tokyo Electron Limited

8035 · 東京エレクトロン株式会社

The company's Board of Directors resolved on February 6, 2026 to sell a portion of its investment securities holdings to reduce policy-held stocks and improve capital efficiency. The transaction is expected to generate 76 billion yen in gains on sale of investment securities as special profit in the fiscal year ending March 2026.

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SMBC Aviation Capital Hong Kong 2 Limited, a consolidated subsidiary, entered into a syndicated loan agreement on February 4, 2026, for a total principal amount of ¥312,140 million consisting of two term facilities (5-year and 7-year tenors). The loan is unsecured and includes a financial covenant requiring the consolidated EBITDA to interest expense ratio of the parent company to not fall below 1.5x.

unerry, Inc.

5034 · 株式会社unerry

Unerry Corporation resolved to acquire all shares of BlogWatcher Corp. on February 6, 2026, making it a wholly-owned subsidiary. The acquisition aims to combine location data platforms and expand customer base in retail, real estate, and urban development sectors. The transaction is valued above 15% of Unerry's prior fiscal year net assets, with the effective date set for May 1, 2026.

SUIDO KIKO KAISHA,LTD

6403 · 水道機工株式会社

The company acquired additional shares in Suido Kiko Middle East (SKME), an equity method affiliate, on February 5, 2026, resulting in goodwill generation. The company recorded a goodwill impairment loss of ¥755 million in the third quarter of fiscal year ending March 2026. Additionally, the company recognized equity method investment gain of ¥419 million from improved customer collections from SKME.

MUSASHI SEIMITSU INDUSTRY CO.,LTD.

7220 · 武蔵精密工業株式会社

The company announced a structural reform of its European operations, specifically affecting Musashi Europe GmbH (Germany subsidiary), involving closure of 3 German facilities, subsidiary liquidation, workforce reduction, and consolidation of production functions to existing facilities in Germany and Hungary. The restructuring is expected to result in approximately 7.1 billion yen in charges including enhanced severance payments and related costs to be recorded in Q3 of fiscal year 2026.

Tameny Inc.

6181 · タメニー株式会社

The company reported material impairment losses expected in Q4 FY2026 totaling approximately 272 million yen, comprising approximately 230 million yen from underperformance in its matchmaking business and asset revaluation, plus approximately 42 million yen from planned headquarters relocation. These events materially impact the company's financial position and operating results.

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5021 · コスモエネルギーホールディングス株式会社

The company's Board of Directors resolved on February 6, 2026, to change the representative director position. Junko Takeda will step down from her role as Representative Director (and Senior Executive Officer) effective April 1, 2026, and will assume the position of Director. She currently holds 47,200 shares as of December 31, 2025.

SANYU CONSTRUCTION CO.,LTD.

1841 · サンユー建設株式会社

The company's board approved convening an extraordinary shareholders' meeting on March 6, 2026, to vote on a stock consolidation as part of an MBO transaction. Kabaro Planning Inc., backed by management, is acquiring all publicly held shares at 1,600 yen per share (approximately 40% premium) to take the company private, enabling long-term strategic initiatives including business expansion, new ventures, and human capital investments that would be challenging to pursue as a listed company.

Daio Paper Corporation

3880 · 大王製紙株式会社

The company has been approved to receive a subsidy of up to 8,015 million yen from the Japanese government's FY2025 Decarbonization Growth-type Economic Structure Transition Promotion Subsidy program for a new power generation facility project capable of handling high-chlorine fuel and replacing coal boilers. The subsidy will be received in installments starting from Q4 FY2026, with accounting treatment using the direct reduction method, resulting in recognition of national treasury subsidy income of 8,015 million yen and fixed asset compression loss as special gains and losses when the facility becomes operational in FY2031.

SALA CORPORATION

2734 · 株式会社サーラコーポレーション

The company's Board of Directors resolved on January 13, 2026 to promote Takayuki Watai from Senior Managing Director to Representative Director (常務取締役 to 代表取締役常務) effective February 20, 2026. Watai brings extensive experience in business strategy and innovation, having held multiple executive roles in corporate planning and strategic initiatives over the past several years.

COMSYS Holdings Corporation

1721 · コムシスホールディングス株式会社

Comsys Holdings resolved to implement an employee stock ownership plan (ESOP) trust framework effective through March 31, 2029, distributing 266,500 treasury shares to eligible employees to enhance engagement and performance contribution awareness. The company will dispose of treasury shares to Mitsubishi UFJ Trust Bank and Japan Master Trust Bank at ¥4,973 per share (February 5, 2026 closing price), with total consideration of approximately ¥1.33 billion, with actual share distribution contingent upon employee retirement, death, non-resident status change, or program termination.

AXELL CORPORATION

6730 · 株式会社アクセル

Representative Director and President Akihiro Saito resigned from his position on February 3, 2026, as decided at the board of directors meeting on the same date. At the time of resignation, Saito held 58,650 shares in the company.

TOPY INDUSTRIES,LIMITED

7231 · トピー工業株式会社

Topy Industrial Co., Ltd. approved a stock compensation plan on February 6, 2026, to distribute 233,600 shares (valued at ¥749.86 million) to approximately 1,000 senior employees through a trust arrangement with Sumitomo Mitsui Trust Bank. The program aims to align employee incentives with corporate value creation by linking executive compensation to company performance through a point-based system with vesting conditions tied to continued employment.

Kurimoto,Ltd.

5602 · 株式会社栗本鐵工所

Kurimoto Ltd. announced the disposition of 344,000 treasury shares to a stock compensation trust (BBT-RS) at ¥1,749 per share, totaling approximately ¥601.66 million. The shares will be distributed to directors (excluding outside directors), executive officers, and fellows based on performance-linked points over a three-year period (FY2025-FY2027), with transfer restrictions during employment.

SINFONIA TECHNOLOGY CO., LTD.

6507 · シンフォニアテクノロジー株式会社

Symphonia Technology Corporation announced the establishment of a performance-linked stock compensation plan using a Board Benefit Trust (BBT) structure. The company will issue 14,800 treasury shares at ¥10,740 per share (totaling ¥158,952,000) to be held in trust for distribution to eligible directors (excluding external directors) and executive officers upon retirement, based on accumulated performance points.

WAKACHIKU CONSTRUCTION CO.,LTD.

1888 · 若築建設株式会社

The company implemented a refinancing transaction on February 6, 2026, repaying an existing 13,000 million yen loan and securing a new 8,500 million yen borrowing under a syndicated commitment line agreement with 10 financial institutions. The new unsecured loan has a maturity date of March 24, 2026, and is subject to financial covenants requiring maintenance of minimum equity levels and consecutive operating profitability.

SQUARE ENIX HOLDINGS CO.,LTD.

9684 · 株式会社スクウェア・エニックス・ホールディングス

The company has recorded a significant business loss allowance of approximately 13.3 billion yen in individual financial statements for the fiscal year ending March 2026 due to substantial losses incurred by a consolidated subsidiary undergoing organizational restructuring. The allowance is an intra-group accounting treatment and does not impact consolidated financial performance.

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Janus US Small Cap Growth Fund (Quarterly Dividend Type) issued its final calculation period report (41st period) covering October 24, 2025 to January 23, 2026. The fund was liquidated with a final net asset value of approximately 1.92 billion yen, final unit count of 1.78 billion units, and a final redemption price of 10,765 yen 47 sen per 10,000 units, with a period return of 10.37%.

TBS HOLDINGS, INC.

9401 · 株式会社TBSホールディングス

TBS Holdings decided to conduct an absorptive division whereby its wholly-owned subsidiary TBS Television will be merged into TBS Holdings as the absorbing company. The primary purpose is to transfer the TBS Broadcast Center real estate asset from TBS Television to TBS Holdings to improve capital efficiency under the medium-term management plan. The transaction is scheduled to take effect on April 1, 2026, and does not require shareholder approval as it qualifies as a simplified absorptive division under the Companies Act.

Nippon Tungsten Co.,Ltd.

6998 · 日本タングステン株式会社

The company announced a change in representative director leadership effective April 1, 2026. Kenji Nakahara will be promoted from Director and Vice President Executive Officer to Representative Director and President, succeeding Shinji Goto who will transition to Director status. Nakahara brings 30 years of experience including 27 years with the company across multiple business divisions.

RUNSYSTEM CO.,LTD.

3326 · 株式会社ランシステム

The company recorded an 8 million yen special loss in Q3 FY2026 related to the closure of a directly operated store, primarily consisting of fixed asset disposal loss. The company simultaneously recorded 73 million yen in special gains from relocation compensation received in connection with the store closure.

ARAKAWA CHEMICAL INDUSTRIES, LTD.

4968 · 荒川化学工業株式会社

The company's Board of Directors resolved on February 5, 2026 to record a special loss for a related company loan loss allowance provision. The allowance of 1,659 million yen was recorded in the individual financial statements for Q3 FY2026 against loans to Chiba Alkcon Manufacturing Co., Ltd., a consolidated subsidiary, due to its deteriorated financial condition. This provision will be eliminated in consolidated financial statements and therefore has no impact on consolidated performance.

DeNA Co., Ltd

2432 · 株式会社ディー・エヌ・エー

The company recognized impairment losses on goodwill related to Alm Inc. (アルム) in the Healthcare & Medical business segment following impairment testing under IFRS standards. The consolidated financial statements for Q3 FY2026 include a goodwill impairment loss of 9,614 million yen, with an additional related-party stock valuation loss of 15,673 million yen expected in individual financial statements.

GMO Financial Holdings, Inc.

7177 · GMOフィナンシャルホールディングス株式会社

GMO Financial Holdings will issue 30,000 stock acquisition rights (warrants) to 72 recipients comprising 2 executive officers and 70 employees of the company and its subsidiaries. The warrants are issued at no cost, with an exercise price of ¥904 per share (adjusted for stock splits/consolidations), exercisable from February 7, 2028 to February 4, 2036, subject to performance and employment conditions.

TOKAI Holdings Corporation

3167 · 株式会社TOKAIホールディングス

The company's board of directors resolved on February 5, 2026, to change its representative director (代表取締役). Junichi Yamada, who currently serves as Representative Director and Senior Executive Officer, will transition to a non-executive director role effective April 1, 2026.

Ajinomoto Co., Inc.

2802 · 味の素株式会社

The company has decided to sell its headquarters building (land and structure) located in Chuo-ku, Tokyo for approximately 45.1 billion yen (sale price) as part of capital efficiency improvement measures in connection with the planned headquarters relocation announced on June 7, 2024. The transaction, decided by the Board on February 5, 2026, is expected to generate an extraordinary gain of approximately 381-406 billion yen depending on accounting standards applied, with delivery scheduled for February 27, 2026.

GMO Financial Holdings, Inc.

7177 · GMOフィナンシャルホールディングス株式会社

GMO Financial Holdings Inc. resolved to transfer its system development, operation, and maintenance business related to GMO Coin to GMO Coin Corp. through an absorption-type company split effective April 1, 2026. This structural reorganization aims to ensure operational independence and organizational autonomy for GMO Coin as it prepares for listing on the Tokyo Stock Exchange.

GMO Financial Holdings, Inc.

7177 · GMOフィナンシャルホールディングス株式会社

The company's Board of Directors resolved on February 4, 2026, to change its representative executive officers effective March 19, 2026. Hideyuki Takashima will transition from Representative Executive Vice Chairman (CEO) to Representative Executive Chairman and President (CEO), while Tomiaki Ishimura will retire as Representative Executive President (COO). Following this change, the company will operate with a single representative executive officer structure.

Kanadevia Corporation

7004 · 日立造船株式会社

Kanadevil Corporation and Nippon Steel Engineering Corporation have signed a basic agreement to proceed with discussions regarding a management integration. The companies plan to implement an absorption merger with Kanadevil as the surviving company, pending due diligence results and regulatory approvals, with expected completion in April 2027.

NIKON CORPORATION

7731 · 株式会社ニコン

Nikon recorded a significant impairment loss of 90.627 billion yen on non-financial assets in its Digital Manufacturing (DM) business segment during Q3 FY2026, primarily driven by declining growth prospects and intensified competition in the metal 3D printer market. The impairment includes 60.568 billion yen in goodwill and 26.244 billion yen in identifiable intangible assets from subsidiary Nikon SLM Solutions AG, along with fixed asset impairments across multiple subsidiaries.

SIIX Corp.

7613 · シークス株式会社

The company recorded a total impairment loss of 5,416 million yen on equity investments in three subsidiary companies (SIIX HUBEI Co., Ltd., SIIX Hungary Kft., and SIIX EMS Slovakia s.r.o.) due to significant deterioration in their fair values. The impairment was recognized as a special loss in the individual financial statements for the fiscal year ended December 2025, and will be fully eliminated in consolidation procedures.

SONY GROUP CORPORATION

6758 · ソニーグループ株式会社

Yoshida Kenichiro is stepping down as Representative Executive Officer (代表執行役) and will transition to the position of Director and Chairman (取締役 会長) effective March 31, 2026. The board of directors approved this management change at their February 5, 2026 meeting.

NAGASE & CO., LTD.

8012 · 長瀬産業株式会社

The company decided on February 5, 2026 to establish a new subsidiary, Nagase Circrea (Wuxi) New Material Co., Ltd., in Wuxi, China, with capital of USD 30 million. Upon completion of the investment, the new company will become a specified subsidiary as the investment amount equals or exceeds 10% of the parent company's capital, triggering mandatory disclosure under the Financial Instruments and Exchange Act.

MARUDAI FOOD CO.,LTD.

2288 · 丸大食品株式会社

The company has decided to sell a portion of its investment securities holdings between February and March 2026 as part of efforts to reduce strategically held stocks, improve capital efficiency, and strengthen its financial position. The company expects to record an extraordinary gain of approximately 4,600 million yen from these securities sales in the fiscal year ending March 2026.

SCAT Inc.

3974 · SCAT株式会社

EPARK Co., Ltd. has newly qualified as a major shareholder of the filing company, with voting rights crossing the 10% threshold. The shareholder's voting rights increased from 9.99% (3,303 voting units) on November 13, 2025, to 10.08% (3,331 voting units) on November 14, 2025, triggering the obligation to file this extraordinary report.

ECOMIC CO.,LTD

3802 · 株式会社エコミック

The company acquired 1,263,000 treasury shares on February 4, 2026, reducing total voting rights from 46,893 to 34,263 units. This resulted in Career Bank Co., Ltd. (キャリアバンク株式会社) ceasing to be a major shareholder, with their voting rights stake decreasing from 34.99% to 3.53%.

Kitahama Capital Partners Co.,Ltd.

2134 · 燦キャピタルマネージメント株式会社

The company appointed Audit Corporation Usui Sakichi Office as a temporary auditor on June 27, 2025, due to the retirement of previous auditors Shibata Yō and Ōtaki Hideki upon completion of their terms at the 33rd Annual General Meeting of Shareholders. The new appointment ensures continuity of audit operations for the 34th fiscal year (April 1, 2025 - March 31, 2026) while the newly established audit corporation completes its registration under the Financial Instruments and Exchange Act.

Renesas Electronics Corporation

6723 · ルネサスエレクトロニクス株式会社

Renesas Electronics decided to divest its timing business (acquired through IDT in 2019) to US-based SiTime Corporation for $3.0 billion, comprising $1.5 billion in cash and 4.13 million SiTime shares. The transaction, expected to close by end of 2026, is accompanied by a partnership MOU to integrate SiTime's MEMS resonators with Renesas microcontrollers and SoCs, with expected one-time gain of approximately $1.5 billion (¥234 billion) in FY2026.

MUTOH HOLDINGS CO., LTD.

7999 · MUTOHホールディングス株式会社

The company's Board of Directors resolved on February 4, 2026 to divest real estate and other fixed assets held by the company and its group. The assets are scheduled for delivery on March 27, 2026, with an estimated gain on sale of 13,154 million yen to be recorded as extraordinary income in both individual and consolidated financial statements for the fiscal year ending March 2026.