📋 Material Events 2170

JAPAN TOBACCO INC.

2914 · 日本たばこ産業株式会社

Terahata Masamichi stepped down as Representative Director and CEO effective January 1, 2026, transitioning to a non-executive director role. He is scheduled to be appointed as Vice Chairman of the Board following the 41st Annual General Meeting of Shareholders on March 25, 2026.

IPS, Inc.

4390 · 株式会社アイ・ピー・エス

The company will receive a dividend of USD 8.35 million (approximately JPY 1,306 million) from its consolidated subsidiary ISMO Pte. Ltd. on January 5, 2026. This dividend will be recorded as non-operating revenue in the individual financial statements for the fiscal year ending March 2026, but will have no impact on consolidated earnings due to consolidation elimination.

CHANGE Holdings, Inc.

3962 · 株式会社チェンジホールディングス

G-Gravity Inc., a wholly-owned subsidiary, conducted a capital increase from 15 million yen to 165 million yen on December 26, 2025, with the parent company subscribing to all new shares. This capital increase resulted in G-Gravity becoming a specified subsidiary (特定子会社) as its capitalization now equals or exceeds 10% of the parent company's capital.

Abalance Corporation

3856 · Abalance株式会社

Two representative directors are resigning from their positions: Junsei Ryu will retire as Representative Director Chairman & CEO on March 6, 2026, and Ryoichi Kokuomoto will retire as Representative Director President & COO on December 30, 2025. The company filed this extraordinary report to disclose these management changes as required by the Financial Instruments and Exchange Act.

Amvis Holdings, Inc.

7071 · 株式会社アンビスホールディングス

Ambis Holdings Inc. resolved to distribute 578,000 shares of restricted common stock to 22 employees as an incentive to enhance corporate value and share value with shareholders. The shares will be subject to a three-year transfer restriction period (February 2, 2026 to February 2, 2029) with restrictions released based on continued employment conditions.

FUKUTOME MEAT PACKERS, LTD.

2291 · 福留ハム株式会社

The company's Board of Directors resolved on December 26, 2025 to divest two fixed assets (land and buildings) located in Hiroshima that were previously used as offices. The transaction is expected to close in March 2026 and generate an extraordinary gain of approximately ¥460 million in the Q4 FY2026 consolidated and individual financial statements.

FUKUTOME MEAT PACKERS, LTD.

2291 · 福留ハム株式会社

The company's Board of Directors resolved on December 26, 2025 to sell a portion of its listed stock holdings. The sale is expected to generate an investment gain of 158 million yen, which will be recorded as extraordinary profit in the third quarter of fiscal year ending March 2026.

OSAKA GAS CO.,LTD.

9532 · 大阪瓦斯株式会社

The company's subsidiary Sabine Oil & Gas Corporation will be absorbed and merged into Sabine Energy Inc., another subsidiary of the company, effective January 1, 2026 (U.S. time). This merger will result in Sabine Oil & Gas Corporation ceasing to be a specified subsidiary of the company. The merger involves a natural gas development and investment company based in Houston, Texas with $800 million in capital.

SHIKIBO LTD.

3109 · シキボウ株式会社

The company executed a borrowing of 6,880 million yen on December 30, 2025, under a syndicated commitment line contract with 15 financial institutions (total facility: 8,000 million yen). The borrowing refinances existing debt and is unsecured with a repayment deadline of January 30, 2026.

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MHAM J-REIT Index Fund (Bi-monthly Settlement Type) filed its 13th calculation period report (October 16 - December 15, 2025) disclosing distribution payments of 50 yen per 10,000 units and a period-end NAV of 10,953 yen per 10,000 units. The fund achieved a period return of 3.71% with total trust assets of 133.36 million yen and 121.76 million units outstanding.

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{ "event_category": "Financial - Earnings Revision", "event_subcategory": "Fund Performance Report - Investment Trust Calculation Period", "summary_en": "This extraordinary report discloses the calculation period performance and net asset values for three courses of 'Miraino Saifu' investment trust funds (Entry, Basic, and Advanced courses) for three consecutive calculation periods ending December 15, 2025. The report includes period-end net assets, unit counts, standard prices per 10,000

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This extraordinary report discloses the period-end calculations for the 49th accounting period (September 17 - December 15, 2025) of Global Allocation Open funds. The report presents end-of-period net assets, unit counts, base prices, distribution amounts, and intra-period return rates for two fund courses: Course B (no currency hedge) with 8.48% returns and Course D (limited currency hedge) with 1.82% returns.

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Frontier World Income Fund (フロンティア・ワールド・インカム・ファンド) filed an extraordinary report disclosing trust asset calculations for three consecutive calculation periods (233rd-235th) ending between September and December 2025. The report presents key fund metrics including distribution amounts of 15 yen per 10,000 units, total net assets ranging from 16.8 to 17.4 billion yen, and period returns ranging from 2.11% to 3.57%.

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DIAM Global REIT Index Fund (Bi-monthly Distribution Type) filed a periodic report for the 13th calculation period (October 15 - December 15, 2025). The fund distributed 45 yen per 10,000 units, achieved a period return of 2.76%, with total net assets of approximately 2.35 billion yen and a net asset value per unit of 12,440 yen after distribution.

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Shinko J-REIT Open filed a periodic trust asset calculation report covering three consecutive calculation periods (256th-258th) from September 17 to December 15, 2025. The report discloses distribution amounts of 20 yen per 10,000 units and net asset values ranging from 54.3 to 56.5 billion yen across the three periods.

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This is a periodic trust accounting disclosure for an Overseas Government Bond Fund (海外国債ファンド), reporting performance metrics across three calculation periods from September to December 2025. The report details distribution amounts of 5 yen per 10,000 units and Net Asset Values (NAV) ranging from approximately 8,981 to 9,230 yen, with positive period returns between 1.24% and 2.51%.

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MHAM J-REIT Index Fund (Monthly Distribution Type) reported its performance metrics and dividend distributions for three consecutive calculation periods (264th-266th) from September to December 2025. The fund distributed ¥50 per 10,000 units across all three periods, with period-end NAV ranging from ¥7,652 to ¥7,995 per 10,000 units and total assets fluctuating between ¥65.1 billion and ¥67.8 billion.

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DIAM Global REIT Index Fund (Monthly Distribution Type) submitted its extraordinary report disclosing trust asset calculation documents for three consecutive calculation periods (229th-231st) from September to December 2025. The report includes key metrics such as distribution payments (10 yen per 10,000 units), total net assets, unit counts, and performance rates for each period.

C.Uyemura & Co.,Ltd.

4966 · 上村工業株式会社

Uyemura Co., Ltd. held its 97th Annual Shareholder Meeting on June 27, 2025, and approved a period-end dividend of ¥280 per ordinary share (total ¥4.52 billion) effective June 30, 2025. Additionally, the company approved the appropriation of ¥5 billion from retained earnings to a separate reserve fund.

KATO WORKS CO., LTD.

6390 · 株式会社加藤製作所

Kato Works Co., Ltd. announced the liquidation of its consolidated subsidiary Kato (China) Construction Machinery Co., Ltd., which was previously announced on November 8, 2024. In connection with this liquidation decision, the company recorded a special loss of 1.484 billion yen for subsidiary stock valuation impairment in individual financial statements. The impact is limited to individual statements and is eliminated in consolidated financial results.