A corporate restructuring case involving a specific company that transitioned to a holding company structure, beginning with a company split under which 3397's food and beverage business was transferred to a company established in preparation for the split, followed by a subsequent company split that reorganized the operating company for its domestic business. This is a time-specific theme linked to the transition plan for 1 October 2016 and the domestic business reorganization on 1 April 2020.