📋 Material Events 2170

BESTERRA CO., LTD

1433 · ベステラ株式会社

Representative Director and Chairman Yoshino Yoshihide submitted his resignation effective January 14, 2026. He will transition from Representative Director and Chairman to Chairman position. At the time of submission, he held 923,649 shares in the company.

FUJITEC CO., LTD.

6406 · フジテック株式会社

The company's board has decided to convene an extraordinary shareholders' meeting on February 20, 2026, to approve a stock consolidation as part of a going-private transaction. Bospolder 1 Corporation (backed by EQT AB) has launched a tender offer and currently holds 79.31% of shares (61,919,990 shares) following its tender offer completion on December 22, 2025. The company established a special committee of independent outside directors to ensure fair process and conducted a competitive bidding process involving multiple investment candidates.

MIT Holdings CO.,LTD.

4016 · MITホールディングス株式会社

The company recorded an allowance for doubtful accounts of 45,777 thousand yen in the individual financial statements for the fiscal year ended November 2025 due to deterioration in the financial condition and operating performance of its consolidated subsidiary, Beegal Co., Ltd. The allowance is eliminated in consolidated financial statements, resulting in no impact on consolidated net income.

saizeriya co.,ltd.

7581 · 株式会社サイゼリヤ

Saizeriya Co., Ltd. resolved to issue 3,393 stock acquisition rights (warrants) to 2,045 employees as an employee incentive program. The warrants are issued at no cost and can be exercised between January 30, 2028 and January 29, 2031, with an exercise price based on the company's stock price during the month prior to allocation.

CORREC HOLDINGS Inc.

6578 · 株式会社エヌリンクス

The company reached a settlement agreement with the seller of Aoie Corporation regarding a breach of representations and warranties. Inappropriate subsidy application procedures were discovered in Aoie's energy business, prompting the seller to compensate the company with 82 million yen as special gains in Q4 FY2026.

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3697 · 株式会社SHIFT

Stride Digital Group K.K., a consolidated subsidiary, resolved to conduct an absorption merger on January 14, 2026, whereby Simtech K.K. will be the surviving company and Airitech K.K. and Madeal K.K. will be the dissolving companies. Both Airitech and Madeal are specified subsidiaries of the reporting company, triggering disclosure requirements under the Financial Instruments and Exchange Act.

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3697 · 株式会社SHIFT

SHIFT's consolidated subsidiary, SHIFT Growth Capital, has decided to acquire 100% of the outstanding shares of Nissay Com for approximately 20.486 billion yen, scheduled to close on April 1, 2026. The acquisition aims to strengthen SHIFT's presence in the health insurance sector and customer base outside the Tokyo metropolitan area, while leveraging synergies between Nissay Com's development capabilities and SHIFT's testing and quality assurance services.

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3697 · 株式会社SHIFT

SHIFT Inc. approved the issuance of 10,400 employee stock warrants (10th series) to 37 employees, with an aggregate issue price of 26 million yen. The warrants are exercisable from February 3, 2026 to November 30, 2036, with an initial exercise price of 980.3 yen per share, subject to performance-based modification if adjusted operating income exceeds 40 billion yen in the fiscal year ending August 2029.

Japan Asia Investment Company, Limited

8518 · 日本アジア投資株式会社

The company acquired additional ordinary shares in KIC Holdings Co., Ltd., resulting in the reclassification of four entities (KIC Holdings, KIC Asset Management, KIC Noda Special Purpose Company, and KIC Kasuga 2 Special Purpose Company) as specified subsidiaries. The acquisition was completed on January 14, 2026, with the parent company's ownership stake in KIC Holdings increasing from 16.69% to 60.00%.

譬ェ蠑丈シ夂、セ繧オ繝シ繝舌�シ繝ッ繝シ繧ッ繧ケ

4434 · 株式会社サーバーワークス

Server Works Corporation approved the issuance of 1,600 warrants (新株予約権) to 23 directors and employees and 1 subsidiary employee on January 14, 2026. The warrants have an exercise price of ¥1,945 per share and will become exercisable from February 28, 2030 to January 30, 2040, subject to performance-based vesting conditions tied to operating profit targets (¥2,000-3,000 million) and stock price thresholds (¥3,000-5,000).

PostPrime Inc.

198A · PostPrime株式会社

The company entered into a capital and business alliance agreement with Cybridge LLC on January 14, 2026. The agreement grants Cybridge the right to nominate director candidates up to a majority of the board and requires the company to obtain Cybridge's prior written consent before dismissing Cybridge-nominated director Kei Daniel Takahashi, subject to fiduciary duties.

Money Forward, Inc.

3994 · 株式会社マネーフォワード

MoneyForward Inc. announced a plan to issue 150,150 shares of common stock as restricted stock awards to employees and subsidiaries' directors/staff to align incentives with shareholders and enhance commitment to stock price growth and corporate value improvement. The issuance is authorized with a maximum total issue price of 500 million yen, with share price determined at the closing price on the day before the March 2026 board meeting. Three tranches of restricted stock are planned with transfer restrictions lasting 3, 4, and 5 years respectively from payment date.

VisasQ Inc.

4490 · 株式会社ビザスク

The company recorded an impairment loss of approximately ¥47 million related to software assets developed jointly with its consolidated subsidiary Coleman Research Group, Inc. The impairment was recognized in the third quarter of the fiscal year ending February 2026 based on Coleman's business performance trends.

PostPrime Inc.

198A · PostPrime株式会社

The company's major shareholder DAN TAKAHASHI LLC has agreed to transfer its ordinary shares to Cyberbridges LLC (サイブリッジ合同会社) in an off-market transaction, effective January 19-21, 2026. This transfer results in a change of the principal shareholder, with Cyberbridges LLC acquiring 2,029,500 shares representing 19.80% of total voting rights.

Sekisui Chemical Co.,Ltd.

4204 · 積水化学工業株式会社

Sekisui Chemical's consolidated subsidiary in China (Sekisui Chemical (China) Co., Ltd.) resolved to distribute dividends at its board meeting on December 16, 2025. The parent company received approximately 16.8 billion yen in dividends (640 million Chinese yuan and 17 million US dollars) on December 29, 2025. This will be recorded as non-operating revenue in the standalone financial statements for the fiscal year ending December 2025, with minimal impact on consolidated results.

VECTOR INC.

6058 · 株式会社ベクトル

The company announced the additional appointment of Hiroshi Hashimoto as a new Representative Director and Chairman (代表取締役会長) effective March 10, 2026, expanding the representative director structure from two to three members. This appointment aims to strengthen management capabilities and enhance corporate governance through clearer role division among the three representative directors: Chairman (oversight), President/CEO (operations), and Vice President/CFO (finance and strategy). Hashimoto brings extensive business experience from managing multiple companies and transitions from his previous role as company advisor.

Atrae, Inc.

6194 · 株式会社アトラエ

Atrae Inc. resolved to issue 4,650 stock acquisition rights (warrants) as employee stock options to 120 employees on February 2, 2026. The warrants grant the right to purchase 465,000 shares of common stock (100 shares per warrant) at an exercise price equal to the closing price on the assignment date, with an exercise period from February 1, 2028 to January 14, 2036. The warrants are issued at no cost to employees.

Atrae, Inc.

6194 · 株式会社アトラエ

Atrae Inc. is issuing 188,200 shares of restricted stock (特定譲渡制限付株式) to 2 directors and 18 employees as incentive compensation. The director restricted stock (180,000 shares) has a 3-year vesting period with continued employment conditions, while employee restricted stock (8,200 shares) vests upon retirement. Shares are priced at 700 yen per share with total capital raised of approximately 131.74 million yen.

HPC SYSTEMS Inc.

6597 · HPCシステムズ株式会社

Fubon Securities Co., Ltd. increased its voting stake in the company from 6.47% to 11.49%, crossing a material threshold requiring disclosure under the Financial Instruments and Exchange Act. The shareholding change was effective December 31, 2025, involving an increase of 1,750 voting rights from 2,679 to 4,429.

ANAP HOLDINGS INC.

3189 · 株式会社ANAPホールディングス

EVO FUND's shareholding in the company has decreased below the major shareholder threshold. The fund's voting rights decreased from 10.02% to 9.66% of total shareholder voting rights as of January 13, 2026, due to dilution from new share issuances via warrant exercises.

Kaizen Platform, Inc.

4170 · 株式会社Kaizen Platform

SBI Securities Co., Ltd. ceased to be a major shareholder of the company as their voting rights decreased from 12.40% (21,089 shares) to 8.08% (13,728 shares) on January 5, 2026. This change is reported under the Financial Instruments and Exchange Act Article 24-5(4) and related Cabinet Office Ordinance requirements for material shareholder modifications.

Inforich, Inc.

9338 · 株式会社INFORICH

The company decided to acquire 49% of the issued shares of CHARGESPOT (THAILAND) COMPANY LIMITED on January 7, 2026, converting it into a consolidated subsidiary. The acquisition aims to strengthen strategic investments, improve operational efficiency, and accelerate market expansion in Thailand, a key ASEAN hub for the mobile battery sharing service.

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Income Builder (Monthly Settlement Type) Global Currency Diversification Course filed an extraordinary report disclosing trust asset calculations for three consecutive accounting periods (135th-137th) ending between September and December 2025. The report details monthly distributions of 20 yen per 10,000 units, total trust assets ranging from 2.26 to 2.31 billion yen, and unit NAV values increasing from 7,653 to 7,922 yen with period-over-period returns of 1.67% to 2.73%.

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This extraordinary report discloses the trust asset calculation and performance metrics for US Strategic Income Fund for three consecutive calculation periods (151st-153rd) ending between October-December 2025. The report provides per-unit distribution amounts, total net assets, beneficiary unit counts, and period-end benchmark prices for both hedged (A-course) and unhedged (B-course) share classes.

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DIAM Bond Strategy Fund (DIAM円ストラテジー債券ファンド) filed an extraordinary report disclosing trust asset calculation documents for three consecutive accounting periods (180-182) ending December 2025. The report provides fund performance metrics including per-unit distributions of 3 yen, period-end net assets totaling approximately 511-521 billion yen, and period returns ranging from -0.53% to +0.05%.

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DIAM Monthly Distribution Bond Fund filed an extraordinary report disclosing trust asset calculations for three consecutive calculation periods (182-184) ending between October and December 2025. The report details monthly distributions of 3 yen per 10,000 units, total net assets, beneficiary unit counts, and NAV performance with slight negative returns ranging from -0.21% to -0.53%.

COMO CO.,LTD.

2224 · 株式会社コモ

The company's Board of Directors approved a 2.3 billion yen syndicated loan on January 13, 2026, to be executed on January 23, 2026, with a 10-year maturity until January 31, 2036. The loan includes financial covenants requiring minimum equity ratios and EBITDA thresholds, with eight participating financial institutions led by Bank of Sixteenths as arranger and agent.

Quantum Solutions Co.,Ltd.

2338 · クオンタムソリューションズ株式会社

The company recorded material non-operating items in Q3 FY2026 (ended November 30, 2025) affecting financial results. These include foreign exchange gains of 88.08 million yen, cryptocurrency evaluation losses of 799.03 million yen on Bitcoin and Ethereum holdings, transaction fees of 44.65 million yen related to $10 million external borrowing, interest expenses of 14.92 million yen, and share issuance costs of 7.97 million yen.

INEST,Inc.

7111 · INEST株式会社

The company's Board of Directors resolved on January 13, 2026 to execute an absorption merger whereby Renxa Co., Ltd. (a consolidated subsidiary/grandchild company) will be the surviving entity and FLC Premium Co., Ltd. (the specified subsidiary) will be the dissolving entity, effective March 1, 2026. Prior to the merger, the company will transfer all shares of FLC Premium Co., Ltd. to INT Co., Ltd. (another consolidated subsidiary) on January 16, 2026, making FLC Premium an indirect holding of the company at the time of merger execution.

WAKAMOTO PHARMACEUTICAL CO.,LTD.

4512 · わかもと製薬株式会社

Asset Value Investors Limited increased its shareholding from 9.63% to 10.65% of voting rights as of December 30, 2025. The company filed this extraordinary report pursuant to the Financial Instruments and Exchange Act Article 24-5(4) to disclose the change in major shareholder status.

譬ェ蠑丈シ夂、セ�ショ�ス擾シ趣シ�

3562 · 株式会社No.1

株式会社No.1 announced a planned absorptive merger of its wholly-owned subsidiary, No.1 Digital Solutions, scheduled for March 1, 2026. The merger aims to optimize management resources and improve operational efficiency within the No.1 Group through reorganization. As a simplified merger under the Companies Act, shareholder approval is not required for either the parent or subsidiary company.

NOZAWA CORPORATION

5237 · 株式会社ノザワ

Nozawa Inc. resolved to distribute 133,000 shares of common stock from treasury shares to 323 employees and consolidated subsidiary employees as restricted stock awards (譲渡制限付株式). The shares are issued at 1,057 yen per share for a total amount of 140,581,000 yen, funded through in-kind contribution of monetary compensation claims. The restricted shares will vest over the period from March 26, 2026 to March 31, 2027, with conditions including continued employment and mandatory acquisition by the company for unvested shares.

MARUSHOHOTTA CO.,LTD.

8105 · 堀田丸正株式会社

RIZAP Group Co., Ltd., a major shareholder, reduced its stake in the company from 19.99% (112,416 voting rights) to 9.42% (56,209 voting rights) as of January 5, 2026. This reduction caused RIZAP Group to fall below the major shareholder threshold, triggering the filing of this extraordinary report.

YASUHARA CHEMICAL CO.,LTD.

4957 · ヤスハラケミカル株式会社

Yahoo Japan Corporation is conducting a management buyout to acquire all publicly held shares of the company and delist it from the Tokyo Stock Exchange Standard Market. The acquisition price was negotiated through multiple rounds from October 1-23, 2025, ultimately settling at 1,375 yen per share. A stock consolidation is planned for a shareholders' meeting scheduled for February 10, 2026 to facilitate the delisting.

RINGER HUT CO.,LTD

8200 · 株式会社リンガーハット

The company announced a planned change in representative director (CEO) effective March 1, 2026. Fukuhara Fumio will transition from Representative Director and Senior Managing Director to Representative Director, President and CEO, while Sasano Moronobu will step down from the CEO position to become a regular Director.

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{ "event_category": "Financial - Earnings Revision", "event_subcategory": "Fund Performance Report - Distribution and NAV Disclosure", "summary_en": "DIAM Global High Dividend Stock Fund (Monthly Distribution Type) with Currency Hedging submitted a temporary report disclosing fund performance for three calculation periods (90th-92nd). The report details distribution amounts of 15 yen per 10,000 units, end-of-period net assets, and NAV (net asset value) changes ranging from -2.06% to +2.42%

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Risona J-REIT Active Open filed a periodic extraordinary report disclosing trust asset calculation documents for three consecutive accounting periods (184th-186th). The report includes distribution amounts of 45 yen per 10,000 units, period-end net assets, unit counts, and NAV performance metrics across the three periods.

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This extraordinary report discloses the trust asset calculations and performance metrics for MHAM US High Dividend Stock Fund (Monthly Dividend Type) for three consecutive calculation periods (145th-147th) ending in December 2025. The report includes distribution amounts, net asset values, unit prices, and intra-period returns for both hedged and unhedged share classes.

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This is a periodic trust asset calculation report for a J-REIT (Japanese Real Estate Investment Trust) disclosing distribution amounts and net asset values for three consecutive calculation periods (256th-258th) from September to December 2025. The report shows unit distributions of 20 yen per 10,000 units across all three periods, with net asset totals declining from approximately 2.7 billion to 2.59 billion yen.

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Roomy US Investment Grade Bond Fund [Monthly Settlement Type] filed a temporary report disclosing trust asset calculations for three consecutive periods (264th-266th calculation periods from September to December 2025). The report includes distribution amounts of 15 yen per 10,000 units, total net assets ranging from 92.4 to 95.0 billion yen, and benchmark prices ranging from 9,778 to 10,134 yen per 10,000 units.

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DIAM Australia REIT Open filed an extraordinary report disclosing trust asset calculations and distribution information for three consecutive calculation periods (160-162) from September 2025 to December 2025. The report includes per-unit distributions of 25 yen (including tax), total trust assets ranging from 12.4 to 12.8 billion yen, and period returns ranging from -2.09% to +3.71%.

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Mizuho Australian Dollar Bond Fund submitted a regular extraordinary report disclosing trust asset calculations for three consecutive fiscal periods (263-265). The report details period-end net asset values ranging from approximately ¥35.2 to ¥36.3 billion, with consistent quarterly distributions of ¥5 per 10,000 units and benchmark price movements between 1.03% and 2.54%.

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DIAM Global High Dividend Stock Fund (Monthly Settlement Type) filed its extraordinary report disclosing trust asset calculations for three consecutive calculation periods (188th-190th) ending between October-December 2025. The report shows consistent monthly distributions of 45 yen per 10,000 units with growing net assets and positive period-over-period performance ranging from 2.12% to 3.45%.

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MHAM Australian Dollar Bond Fund (Monthly Dividend Type) filed a temporary report disclosing trust asset calculations and distribution details for three consecutive calculation periods (273rd-275th) from September to December 2025. The report includes fund performance metrics, net asset values, unit prices, and monthly dividend distributions of 5 yen per 10,000 units.

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One 割安日本株ファンド (One Undervalued Japan Stock Fund) filed an extraordinary report disclosing trust asset calculations and performance metrics for three consecutive calculation periods (164-166). The report shows increasing net asset values, distributions of 30 yen per 10,000 units, and positive period returns ranging from 1.38% to 5.03%.

Vector HOLDINGS Inc.

2656 · 株式会社ベクターホールディングス

Representative Director and President Kazuhiro Todoroki submitted his resignation, which was accepted by the company. The resignation is being reported in accordance with the Financial Instruments and Exchange Act Article 24-5(4) and the Cabinet Office Ordinance on Disclosure of Corporate Information.

GungHo Online Entertainment, Inc.

3765 · ガンホー・オンライン・エンターテイメント株式会社

The company's Board of Directors resolved on January 9, 2026 to change its Representative Director (CEO). Kazuya Sakai will transition from CFO to become Representative Director and President/CEO, while Kazuki Morishita will step down from CEO to become Chairman and Chief Development Officer, effective February 1, 2026.

SanBio Company Limited

4592 · サンバイオ株式会社

SanBio Co., Ltd. resolved to issue 75,000 stock acquisition rights (新株予約権) to 3 employees on a non-compensatory basis. The warrants are exercisable from January 27, 2026 to January 8, 2036, with an exercise price determined by the higher of the average closing price in the month prior to allocation or the allocation date closing price.

AB&Company Co.,Ltd.

9251 · 株式会社AB&Company

The company entered into a loan agreement with a major city bank on December 22, 2025, for 1,200 million yen with a repayment deadline of November 30, 2030. The loan is subject to four financial covenants including minimum equity ratios, operating profit requirements, leverage ratio caps, and debt service coverage ratio (DSCR) thresholds, all monitored from the fiscal period ending October 2025 onwards.

WAKACHIKU CONSTRUCTION CO.,LTD.

1888 · 若築建設株式会社

The company executed a debt refinancing on January 9, 2026, repaying an existing 13,000 million yen loan and drawing 11,500 million yen under a new syndicated commitment line agreement with 10 financial institutions. The new borrowing is unsecured with a repayment deadline of January 23, 2026, and is subject to financial covenants including maintaining equity above 75% of the prior year level and avoiding consecutive operating losses.