{"id":102990,"date":"2026-08-12T18:03:50","date_gmt":"2026-08-12T09:03:50","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3932-20260812-02_wp_capital_policy\/"},"modified":"2026-08-12T18:03:50","modified_gmt":"2026-08-12T09:03:50","slug":"3932-20260812-02_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3932\/ir\/3932-20260812-02_wp_capital_policy\/","title":{"rendered":"Notice regarding stock split and partial amendment to articles of incorporation"},"content":{"rendered":"<p>Execute a stock split to lower the investment unit price, expanding liquidity and investor base. Record date is September 30, effective date is October 1. Also implement partial amendment to the Articles of Incorporation (increase in the authorized shares). Exercise price of new share subscription rights also adjusted.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"3932","jir_company_name":"Akatsuki Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-12","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3932-20260812-02.pdf","jir_short_summary":"Execute a stock split to lower the investment unit price, expanding liquidity and investor base. Record date is September 30, effective date is October 1. Also implement partial amendment to the Articles of Incorporation (increase in the authorized shares). Exercise price of new share subscription rights also adjusted.","jir_summary":"### Overview of the stock split\nBy resolution of the board of directors, a stock split will be implemented to reduce the amount per investment unit and lower entry barriers for investors. Record date is set for September 30, and the effective date is October 1. The split ratio is 3 new shares for 1 old share, resulting in total issued shares of 43,559,400 and total authorized shares of 135,271,200 after the split.\n\n### Contents and schedule of the Articles of Incorporation amendment\nIn conjunction with the stock split, a portion of the Articles of Incorporation will be amended. The current total authorized shares will be increased from 45,094,000 to 135,271,200 shares. The board resolution date is August 12, 2026, with an effective date of October 1, 2026.","jir_financial_highlights":"Total issued shares (after split): 43,559,400 shares (Before split 14,519,800 shares \u2192 after split 43,559,400 shares)\nTotal authorized shares (after split): 135,271,200 shares (after split)\nStock split ratio: 3 for 1 (Increase in newly issued shares (30,? shares) (notation \u2462\u2463 combined))","jir_category":"","jir_hashtags":"#AkatsukiCorporateInfoUpdate, #CapitalPolicyInformation","jir_key_figures":"Pre-split total issued shares: 14,519,800 shares\nPost-split total issued shares: 43,559,400 shares\nPost-split total authorized shares: 135,271,200 shares","jir_meta_title":"[Akatsuki] Stock Split & Partial Amendment to Articles of Incorporation Announced | Effective October 1, 2026","jir_meta_description":"Akatsuki announces stock split and amendment to the Articles of Incorporation. Record date September 30, effective date October 1. Increases in issued shares and authorized shares, and exercise price adjustment for stock acquisition rights.","jir_og_title":"[Akatsuki] Stock Split and Articles of Incorporation Amendment Effective October 1, 2026","jir_og_description":"Akatsuki implements a stock split and amends the Articles of Incorporation. Record date September 30, effective date October 1. Exercise price adjustments for stock acquisition rights will be made.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":56943,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-102990","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice regarding stock split and partial amendment to articles of incorporation - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-3932\/ir\/3932-20260812-02_wp_capital_policy\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3932\/ir\/3932-20260812-02_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3932\/ir\/3932-20260812-02_wp_capital_policy\/\",\"name\":\"Notice regarding stock split and partial amendment to articles of incorporation - 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