Completed the full subsidiary through a share exchange of Speam Co., Ltd., resulting in complete consolidation of Seihan as a subsidiary. Number of acquired shares: 500,000 shares, ownership stake: 100%. Effective date: August 25, 2026. 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Number of acquired shares: 500,000 shares, ownership stake: 100%. Effective date: August 25, 2026. The impact on the full-year consolidated performance is being reviewed on the condition of extraordinary general meeting approval and will be disclosed once decided.","jir_summary":"### Section Heading\nThis is an announcement regarding the management integration where Seihan has completed the full subsidiary through a share exchange with Speam Co., Ltd. As of the effective date of August 25, 2026, Speam becomes a 100% subsidiary of Seihan. Going forward, Speam's period net income (loss) will be included in the consolidated financial statements, and the full-year impact will be considered subject to extraordinary general meeting approval and disclosed once decided.\n\n### Section 2 Heading\nLooking ahead, if approval is obtained at the extraordinary general meeting, Speam's period net income (loss) will be incorporated and reflected in the full-year results. If approval is not obtained, the policy is to keep the fiscal year-end as March 31 as before, and the scope of impact and timing of consolidation are currently under review.","jir_financial_highlights":"Number of acquired shares: 500,000 \u682a (100% voting rights ownership)","jir_category":"","jir_hashtags":"#Seihan, #OrganizationalRestructuring_MA_related","jir_key_figures":"Number of acquired shares: 500,000 shares\nVoting rights ownership: 100%\nEffective date: August 25, 2026","jir_meta_title":"Seihan Completes Spin-off via Simplified Share Exchange to Make Speam a Full Subsidiary | August 25, 2026","jir_meta_description":"Seihan completes full subsidiary via Speam Co., Ltd. through simplified share exchange. Number of acquired shares: 500,000 shares, 100% ownership. Effective date: August 25, 2026. Full-year impact to be disclosed after extraordinary general meeting approval.","jir_og_title":"Seihan Completes Full Subsidiary via Speam \u2014 August 25, 2026","jir_og_description":"Seihan makes Speam a 100% subsidiary. Further disclosure on the impact on consolidated results and the outlook for extraordinary general meeting approval will be provided.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57441,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-107011","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n