{"id":106845,"date":"2026-08-25T15:48:46","date_gmt":"2026-08-25T06:48:46","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3697-20260825-03_wp_corporate_restructuring\/"},"modified":"2026-08-25T15:48:46","modified_gmt":"2026-08-25T06:48:46","slug":"3697-20260825-03_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3697\/ir\/3697-20260825-03_wp_corporate_restructuring\/","title":{"rendered":"Notice Regarding Simplified Merger (Absorption-type Merger) of Our Subsidiary DICO Corporation"},"content":{"rendered":"<p>SHIFT resolves to absorb DICO Corporation through an absorption-type merger. Contract signing date is 2026-09-01, effective date 2026-12-01. Consideration is expected to be non-cash, aiming to strengthen the organization in response to expanding LQA demand and AI Post Edit demand. Impact expected to be minor, with disclosures depending on future developments.<\/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":"3697","jir_company_name":"SHIFT","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-25","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3697-20260825-03.pdf","jir_short_summary":"SHIFT resolves to absorb DICO Corporation through an absorption-type merger. Contract signing date is 2026-09-01, effective date 2026-12-01. Consideration is expected to be non-cash, aiming to strengthen the organization in response to expanding LQA demand and AI Post Edit demand. Impact expected to be minor, with disclosures depending on future developments.","jir_summary":"### Overview of the organizational restructuring\nSHIFT will implement a simplified merger by absorbing its subsidiary DICO. The contract signing date is 2026-09-01 and the effective date is 2026-12-01. The allocation is expected to be non-consideration. No stock acquisition rights-related matters. The surviving company will be SHIFT, and the disappearing company will be DICO.\n\n### Business and expected impact going forward\nTo respond to the localization business of DICO and the growth in LQA demand, we will strengthen our structure and consolidate resources, including considering AI Post Edit. Through this organizational restructuring, SHIFT aims to improve management efficiency, including the integration of back-office functions. The impact is expected to be minor, but we will disclose promptly if there are changes in business conditions.","jir_financial_highlights":"Capital stock: 21 \u767e\u4e07\u5186 (\u4e0d\u660e)\nCapital stock: 5 \u767e\u4e07\u5186 (\u4e0d\u660e)\nSales: 83,181 (Fiscal year ended August 2025 sales: 83,181 \u767e\u4e07\u5186)","jir_category":"","jir_hashtags":"#SHIFT, #\u7d44\u7e54\u518d\u7de8, #\u30ed\u30fc\u30ab\u30e9\u30a4\u30ba\u4e8b\u696d, #LQA, #AIPostEdit","jir_key_figures":"Capital stock: 21 \u767e\u4e07\u5186\uff08\u627f\u7d99\u4f1a\u793e\uff09\nCapital stock: 5 \u767e\u4e07\u5186\uff08\u6d88\u6ec5\u4f1a\u793e\uff09\nSales: 83,181 \u767e\u4e07\u5186\uff082025\u5e748\u6708\u671f\uff09","jir_meta_title":"\u3010SHIFT\u3011Announcement of Absorption Merger of Subsidiary DICO | Effective December 1, 2026","jir_meta_description":"SHIFT announces organizational restructuring to absorb DICO. Includes contract signing date and effective date, non-cash allocation, and\u91cd\u70b9 aspects such as expanding LQA demand and growing AI Post Edit demand, with focus on business strategy and management efficiency.","jir_og_title":"SHIFT Absorbs DICO Merger | Key Points of Organizational Restructuring","jir_og_description":"SHIFT will absorb DICO. Background of non-cash reorganization, expanding LQA demand and rising AI Post Edit demand to enhance management efficiency. Effective date planned for December 1, 2026.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8758,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-106845","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 Simplified Merger (Absorption-type Merger) of Our Subsidiary DICO Corporation - 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-3697\/ir\/3697-20260825-03_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-3697\/ir\/3697-20260825-03_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3697\/ir\/3697-20260825-03_wp_corporate_restructuring\/\",\"name\":\"Notice Regarding Simplified Merger (Absorption-type Merger) of Our Subsidiary DICO Corporation - 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