Notice Concerning an Intra-Group Reorganization (Absorption-Type Merger of a Consolidated Subsidiary (Simplified Merger and Short-Form Merger)) and Waiver of Claims
Oisix Inc. and ORDフードサービスホールディングス株式会社
B2B subscription business (school meal business)
Organizational restructuring to strengthen the B2B subscription business. The objectives are to eliminate overlapping administrative functions, strengthen governance, optimize costs, and simplify the financial and tax structure.
¥19,060 million (waiver of intercompany loan receivable). The amount will be eliminated in the consolidated accounts, so there will be no impact on the Company's consolidated results.
The direct impact of this intra-group organizational restructuring on the Company's consolidated results is expected to be limited. The positive impact of the organizational restructuring is currently being examined, and details will be disclosed promptly once finalized.
Related procedures
Simplified absorption-type merger and short-form merger
Oisix Inc. plans to waive the ¥19,060 million intercompany loan receivable on 31 August 2026. It plans to absorb ORDフードサービス through a merger on 1 September 2026. The positive impact of the organizational restructuring on results will be examined, and details will be disclosed promptly once finalized.
Details will be disclosed promptly once finalized.
| Item | Details |
|---|---|
| Event name | Notice Concerning an Intra-Group Reorganization (Absorption-Type Merger of a Consolidated Subsidiary (Simplified Merger and Short-Form Merger)) and Waiver of Claims |
| Date of occurrence | 23 July 2026 (date of board resolution and execution of the merger agreement) |
| Subject Entity | Oisix Inc. and ORDフードサービスホールディングス株式会社 |
| Target Locations / Products | B2B subscription business (school meal business) |
| Cause | Organizational restructuring to strengthen the B2B subscription business. The objectives are to eliminate overlapping administrative functions, strengthen governance, optimize costs, and simplify the financial and tax structure. |
| Amount of Impact on Business Performance | ¥19,060 million (waiver of intercompany loan receivable). The amount will be eliminated in the consolidated accounts, so there will be no impact on the Company's consolidated results. |
| Impact on Earnings Forecast | The direct impact of this intra-group organizational restructuring on the Company's consolidated results is expected to be limited. The positive impact of the organizational restructuring is currently being examined, and details will be disclosed promptly once finalized. |
| Type of litigation or proceeding | Simplified absorption-type merger and short-form merger |
| Outlook | Oisix Inc. plans to waive the ¥19,060 million intercompany loan receivable on 31 August 2026. It plans to absorb ORDフードサービス through a merger on 1 September 2026. The positive impact of the organizational restructuring on results will be examined, and details will be disclosed promptly once finalized. |
| Planned follow-up disclosure | Details will be disclosed promptly once finalized. |
Items this document does not state (15)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.To integrate the intermediate holding company that owns the key subsidiaries of the B2B subscription business (school meal business), thereby strengthening governance and optimizing costs through the reduction of overlapping administrative functions, and strengthening the financial base and optimizing taxes by simplifying the financial and tax structure.