{"id":106292,"date":"2026-08-24T10:32:01","date_gmt":"2026-08-24T01:32:01","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2108-20260824-02_wp_capital_policy\/"},"modified":"2026-08-24T10:32:01","modified_gmt":"2026-08-24T01:32:01","slug":"2108-20260824-02_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2108\/ir\/2108-20260824-02_wp_capital_policy\/","title":{"rendered":"Notice regarding changes related to stock split, partial amendments to the articles of incorporation accompanying the stock split, revision of dividend forecasts, adjustment of the total number of granted shares under the restricted stock compensation plan, and changes to the shareholder benefit program"},"content":{"rendered":"<p>The basis for the number of shares after the stock split has been changed to August 31, 2026. Due to the cancellation of outstanding shares, the issued shares total has been updated to 36,922,767 shares, and the total number of authorized shares after the split is 60,000,000 shares. The change reason is to adjust for the increase due to the stock split following the cancellation of treasury stock.<\/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":"2108","jir_company_name":"\u65e5 \u672c \u751c \u83dc \u88fd \u7cd6 \u682a \u5f0f \u4f1a \u793e","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-24","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/2108-20260824-02.pdf","jir_short_summary":"The basis for the number of shares after the stock split has been changed to August 31, 2026. Due to the cancellation of outstanding shares, the issued shares total has been updated to 36,922,767 shares, and the total number of authorized shares after the split is 60,000,000 shares. The change reason is to adjust for the increase due to the stock split following the cancellation of treasury stock.","jir_summary":"### Overview of changes\nAs of today\u2019s disclosure change, it is announced that the number of shares increasing due to the stock split will be adjusted due to the cancellation of treasury stock. After the change, the basis date is August 31, 2026, and the number of issued shares will be recalculated, resulting in 36,922,767 issued shares and 60,000,000 authorized shares. Other conditions remain the same as before.\n\n### Background and reason for changes\nFollowing the resolution by the Board of Directors to cancel treasury stock, since the number of cancelled shares is fixed at 180,000 shares, the increase due to the stock split will be adjusted accordingly. The implementation date is expected to be August 31, 2026.","jir_financial_highlights":"Total issued shares after the stock split: 36,922,767 shares (Previous: 12,307,589 shares \u2192 36,922,767 shares (increase due to split))\nTotal number of authorized shares after the stock split: 60,000,000 shares (Unknown)\nShares increased by the split: 24,615,178 shares (As of August 31, 2026)\nTotal issued shares before the split: 12,307,589 shares (Unknown)","jir_category":"","jir_hashtags":"#\u65e5 \u672c \u751c \u83dc \u88fd \u7cd6 \u682a \u5f0f \u4f1a \u793e, #\u682a\u5f0f\u5206\u5272, #\u81ea\u5df1\u682a\u5f0f\u6d88\u5374, #\u682a\u4e3b\u512a\u5f85\u5236\u5ea6\u5909\u66f4","jir_key_figures":"Total issued shares after the stock split: 36,922,767 shares\nShares increased by the split: 24,615,178 shares\nRecord date for issued shares: August 31, 2026","jir_meta_title":"\u3010\u65e5 \u672c \u751c \u83dc \u88fd \u7cd6 \u682a \u5f0f \u4f1a \u793e\u3011Stock split related changes notice\uff5cAugust 2026","jir_meta_description":"Nikko Soy Sugar Co., Ltd. revises the increase in shares due to stock split caused by the cancellation of treasury stock. Issued shares total 36,922,767 shares; authorized shares total 60,000,000 shares. Change reason is adjustment due to cancellation.","jir_og_title":"Nikko Soy Sugar Co., Ltd.\uff5cStock split related changes notice","jir_og_description":"Due to cancellation of treasury stock, adjustments to the number of shares increasing from the stock split and related items. Issued shares total 36,922,767 shares; authorized shares total 60,000,000 shares.","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-106292","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 changes related to stock split, partial amendments to the articles of incorporation accompanying the stock split, revision of dividend forecasts, adjustment of the total number of granted shares under the restricted stock compensation plan, and changes to the shareholder benefit program - 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-2108\/ir\/2108-20260824-02_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-2108\/ir\/2108-20260824-02_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2108\/ir\/2108-20260824-02_wp_capital_policy\/\",\"name\":\"Notice regarding changes related to stock split, partial amendments to the articles of incorporation accompanying the stock split, revision of dividend forecasts, adjustment of the total number of granted shares under the restricted stock compensation plan, and changes to the shareholder benefit program - 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