{"id":104674,"date":"2026-08-17T15:46:26","date_gmt":"2026-08-17T06:46:26","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3323-20260817-01_wp_corporate_restructuring\/"},"modified":"2026-08-17T15:46:26","modified_gmt":"2026-08-17T06:46:26","slug":"3323-20260817-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3323\/ir\/3323-20260817-01_wp_corporate_restructuring\/","title":{"rendered":"Notice regarding acquisition of Tomiya shares (subsidiary through acquisition) and full subsidiary through simple share exchange"},"content":{"rendered":"<p>Resolved and contracted a two-step transaction to acquire all Tomiya shares and consolidate it as a subsidiary, ultimately achieving full subsidiary status through a share exchange. A portion of the acquisition price will be satisfied with the company\u2019s own shares, aiming to expand the business base in the Tohoku region and promote DX.<\/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":"3323","jir_company_name":"Rekam Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-17","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3323-20260817-01.pdf","jir_short_summary":"Resolved and contracted a two-step transaction to acquire all Tomiya shares and consolidate it as a subsidiary, ultimately achieving full subsidiary status through a share exchange. A portion of the acquisition price will be satisfied with the company\u2019s own shares, aiming to expand the business base in the Tohoku region and promote DX.","jir_summary":"### Overview of this matter\nThe company has resolved a two-step transaction to consolidate Tomiya as a subsidiary through a share transfer, followed by a share exchange to achieve full subsidiary status. The execution date of the transfer and the effective date of the share exchange are scheduled for September 4, 2026, and September 7, 2026, respectively. In the share exchange, new shares will not be issued; treasury shares will be allotted.\n\n### Purpose and impact\nBy combining our group, which handles IT solutions, DX, and carbon neutrality promotion, with Tomiya\u2019s locally rooted operations, we aim to enable cross-selling and shared marketing capabilities, expand the business base in the Tohoku region, and build a business model that grows with the regional economy. The impact on consolidated profit and loss for the fiscal year ending September 2026 is expected to be limited.","jir_financial_highlights":"Sales: Unknown (Unknown)","jir_category":"","jir_hashtags":"#Recam, #Tomiya, #CorporateRestructuring, #FullySubsidiary","jir_key_figures":"Acquired shares: 4,891 shares\nShares issued: 865,000 shares (this share exchange)\nTreasury share allotment: 1,938,900 shares (current holding)","jir_meta_title":"\u3010Recam\u3011 Notice of acquiring Tomiya and completing subsidiary through share transfer and share exchange | Planned for September 2026","jir_meta_description":"Recam will acquire all Tomiya shares to become a consolidated subsidiary, followed by a two-step process to complete the subsidiary via share exchange. Strengthening the regional DX expansion in the Tohoku area. Publication date: 2026-08-17.","jir_og_title":"\u3010Recam\u3011 Notice of completing Tomiya as a subsidiary through share transfer and share exchange","jir_og_description":"Recam will consolidate Tomiya as a subsidiary and ultimately achieve full subsidiary status. Growth strategy through expansion in the Tohoku region and DX promotion.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59405,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-104674","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 acquisition of Tomiya shares (subsidiary through acquisition) and full subsidiary through simple share exchange - 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-3323\/ir\/3323-20260817-01_wp_corporate_restructuring\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3323\/ir\/3323-20260817-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3323\/ir\/3323-20260817-01_wp_corporate_restructuring\/\",\"name\":\"Notice regarding acquisition of Tomiya shares (subsidiary through acquisition) and full subsidiary through simple share exchange - 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