📋 Material Events 2113

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.

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.

—

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.

繧ウ繧ケ繝「繧ィ繝阪Ν繧ョ繝シ繝帙�シ繝ォ繝�繧」繝ウ繧ー繧ケ譬ェ蠑丈シ夂、セ

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.