A company-specific organizational restructuring in which 3484 transferred its store subleasing and other businesses to a company established in preparation for the split and changed the corporate name of the existing company to a holding company, transitioning to a holding company structure in October 2024 through an absorption-type company split. This is a time-specific theme involving the establishment and capitalization of the company established in preparation for the split and a company engaged in the real estate sales business.