Worth reading
52Recurring
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Definitive
How definitive the wording is.Decision and Details
Change to the terms of the absorption-type company split agreement (change to the assets to be transferred)
Decision24 March 2026 (date of execution of the memorandum of amendment)
Implementation1 April 2026 (scheduled; effective date of the absorption-type company split)
Going forwardThe absorption-type company split is scheduled to take effect on 1 April 2026.
Reason
The memorandum of amendment was executed due to the change in the assets to be transferred.
| Item | Details |
|---|---|
| Matter Covered | Change to the terms of the absorption-type company split agreement (change to the assets to be transferred) |
| Decision Date | 24 March 2026 (date of execution of the memorandum of amendment) |
| Implementation Date | 1 April 2026 (scheduled; effective date of the absorption-type company split) |
| Reason | The memorandum of amendment was executed due to the change in the assets to be transferred. |
| Governing Rule | Article 782, Paragraph 1 of the Companies Act; Article 794, Paragraph 1 of the Companies Act; Article 183 of the Ordinance for Enforcement of the Companies Act; Article 192 of the Ordinance for Enforcement of the Companies Act |
| Related previous disclosures | “Advance Disclosure Document Concerning an Absorption-Type Company Split” dated 2 February 2026 |
| Future plans | The absorption-type company split is scheduled to take effect on 1 April 2026. |
Items this document does not state (5)
Decision-Making BodyPeriod CoveredAmountQuantity / scaleImpact on Business Performance
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.The splitting company and the successor company entered into a memorandum of amendment due to the change in the assets to be transferred.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.