In addition to implementing a stock split to enhance liquidity, the notice covers partial amendments to the Articles of Incorporation, revised dividend forecast, annual cap on grant shares under the restricted stock award program, and changes to the shareholder benefits program. Record dates, effective dates, and split ratio are scheduled for after September 2026. Dividends are revised on a pre-split basis, and eligibility criteria for long-term shareholders\u2019 benefits have also been 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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":"2108","jir_company_name":"\u65e5 \u672c \u751c \u83dc \u88fd \u7cd6 \u682a \u5f0f \u4f1a \u793e","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-21","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/2108-20260821-01.pdf","jir_short_summary":"In addition to implementing a stock split to enhance liquidity, the notice covers partial amendments to the Articles of Incorporation, revised dividend forecast, annual cap on grant shares under the restricted stock award program, and changes to the shareholder benefits program. Record dates, effective dates, and split ratio are scheduled for after September 2026. Dividends are revised on a pre-split basis, and eligibility criteria for long-term shareholders\u2019 benefits have also been changed.","jir_summary":"### Section heading\nThis notice centers on the implementation of a stock split and comprises partial amendments to the Articles of Incorporation accompanying the split, revisions to the dividend forecast, annual adjustment of grant shares under the restricted stock award program, and changes to the shareholder benefits program. Publication dates, effective dates, and split ratio are disclosed, and the dividend policy is revised within the framework of capital policy. The stock split increases issued shares to reduce trading unit size and enhance liquidity. The annual cap on restricted stock awards is raised, and long-term shareholder benefit conditions are also changed.\n\n### Section two heading\nIn terms of impact, the dividend forecast is revised on a pre-split basis, with changes based on a target around 4.0% DOE. The shareholder benefits include changes to long-term holding requirements, to be applied from the next eligible period. The split is planned for announcement on September 14, 2026, with the record date set for September 30 and the effective date on October 1. Overall, attention should be given to capital cost, dilution, and the impact on shareholder composition.","jir_financial_highlights":"Total number of issued shares (before split): 12,487,589 shares (Total shares issued after split: 37,462,767; authorized shares: 60,000,000)\nTotal number of issued shares after split: 37,462,767 shares (Increase due to split)\nSplit ratio: Ordinary shares: 3 shares for each 1 share (Aiming to improve liquidity on the new market)","jir_category":"","jir_hashtags":"#\u65e5 \u672c \u751c \u83dc \u88fd \u7cd6 \u682a\u5f0f \u4f1a \u793e, #\u682a\u5f0f\u5206\u5272, #\u682a\u4e3b\u512a\u5f85, #\u8cc7\u672c\u653f\u7b56","jir_key_figures":"Split ratio: 3 shares for 1 share\nTotal issued shares (before split): 12,487,589 shares\nTotal issued shares (after split): 37,462,767 shares","jir_meta_title":"\u3010\u65e5 \u672c \u751c \u83dc \u88fd \u7cd6 \u682a\u5f0f \u4f1a \u793e\u3011Stock split, Amendments to the Articles of Incorporation, and Revised Dividend Forecast\uff5c2026 September","jir_meta_description":"Nippon Sweet Sugar Co., Ltd. implements a stock split to boost liquidity and resolves amendments to the Articles of Incorporation, revised dividend forecast, and adjustments to the compensation system and shareholder benefits program. This article explains key points including record date, effective date, split ratio, and impact.","jir_og_title":"Nippon Sweet Sugar Co., Ltd. | Stock split and capital policy","jir_og_description":"Announces stock split, amendments to the Articles of Incorporation, revised dividend forecast, compensation system adjustments, and changes to the shareholder benefits program. Summary of key points including record date, effective date, and split ratio.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17460,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-105904","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n