We will fully absorb Sun Smile as a subsidiary through an absorption-type merger. The surviving company is ID; merger date is November 1, 2026; General Meeting approval on September 29, 2026. No share issuance or cash consideration; simplified merger. 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The surviving company is ID; merger date is November 1, 2026; General Meeting approval on September 29, 2026. No share issuance or cash consideration; simplified merger. Impact on consolidated performance for the fiscal year ending June 2027 is expected to be minimal.","jir_summary":"### Section Heading\nThis notice reports that the Board of Directors approved the resolution to absorb the wholly owned subsidiary Sun Smile through an absorption-type merger. The merger will dissolve Sun Smile and designate ID as the surviving company; no issuance of shares or cash will be issued. The schedule specifies the standard date under the articles, the resolution date, the effective date, and the approval conditions at the ordinary general meeting.\n\n### Section 2 Heading\nLooking ahead, the impact of this merger on the company's consolidated results is expected to be minor. Information on the future schedule such as merger date and general meeting resolution date is disclosed, along with outlines of both companies (name, location, business, capital, fiscal period, etc.).","jir_financial_highlights":"Consolidated net sales: Unknown (Unknown)\nNet assets: Unknown (Unknown)\nMerger date: November 1, 2026 (Plan)","jir_category":"","jir_hashtags":"#ID, #Absorption-type_merger, #Organizational_restructuring","jir_key_figures":"Merger date: November 1, 2026\nOrdinary General Meeting resolution date: September 29, 2026\nDissolution of Sun Smile; no share or cash allotment","jir_meta_title":"\u3010ID\u3011Resolution on Absorption-type Merger of Sun Smile | Minimal Impact on 2026 Fiscal Year","jir_meta_description":"ID has resolved to absorb its consolidated subsidiary Sun Smile through a simplified merger. The surviving company is ID, merger date November 1, approval by the general meeting on September 29. No share issuance, with minimal expected impact on consolidated results for the fiscal year ending June 2027.","jir_og_title":"Absorbing Sun Smile into ID; Surviving Company to be ID | Planned November 1, 2026","jir_og_description":"ID will merge its wholly owned subsidiary Sun Smile through an absorption-type merger. No issuance of shares, simplified merger. Approval schedule: September 29 general meeting, effective date November 1. Expected minimal impact.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60103,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-106049","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n