{"id":107316,"date":"2026-08-26T16:10:47","date_gmt":"2026-08-26T07:10:47","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3840-20260826-01_wp_corporate_restructuring\/"},"modified":"2026-08-26T16:10:47","modified_gmt":"2026-08-26T07:10:47","slug":"3840-20260826-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3840\/ir\/3840-20260826-01_wp_corporate_restructuring\/","title":{"rendered":"Unknown"},"content":{"rendered":"<p>Decision to dissolve\/liquidate the consolidated subsidiary Arneur. Planned abolition of the environmental equipment sales business and termination of the business alliance. Future impact is not yet determined; impact on results for fiscal year 2027 is under review.<\/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,"price_fetched_at":"","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":"3840","jir_company_name":"PATH","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-26","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3840-20260826-01.pdf","jir_short_summary":"Decision to dissolve\/liquidate the consolidated subsidiary Arneur. Planned abolition of the environmental equipment sales business and termination of the business alliance. Future impact is not yet determined; impact on results for fiscal year 2027 is under review.","jir_summary":"### Background and Decision\nAs a result of the business evaluation of our consolidated subsidiary Arneur, the development and commercialization of the microalgae business and the environmental equipment sales business have been delayed and face difficulties, making early profitability unlikely. Therefore, at the Board of Directors meeting held on August 26, 2026, the dissolution and liquidation were decided. Accordingly, some businesses and business alliance contracts that were started in the notice dated January 27, 2025 will also be terminated. Going forward, we will review the business portfolio and optimize resource allocation.\n\n### Future impact and disclosure\nThe impact on the results for the FY2027 period is currently under review. If additional information including the amount of losses arising from the dissolution becomes available, it will be disclosed promptly. The dissolution date and expected liquidation completion are as described, and the dates of the extraordinary general meeting of shareholders, the dissolution date, and the liquidation completion date are also publicly disclosed.","jir_financial_highlights":"Net assets: \u25b2352,297 (Unknown)\nTotal assets: 48,339 (Unknown)\nNet sales: 7,943 (Unknown)\nOperating income: \u25b264,197 (Unknown)\nOrdinary income: \u25b267,692 (Unknown)\nShareholders' equity: Unknown (Unknown)","jir_category":"","jir_hashtags":"#DissolutionGivenLiquidation, #ConsolidatedSubsidiary, #OrganizationalRestructuring","jir_key_figures":"Dissolution target subsidiary: Arneur Co., Ltd. (ownership ratio: 100% by us)\nDissolution date (planned): 2026\/08\/31\nLiquidation completion (planned): end of November 2026","jir_meta_title":"\u3010Unknown\u3011Dissolution\/Liquidation of Consolidated Subsidiary Determined\uff5c2026 August","jir_meta_description":"Dissolution and liquidation of the consolidated subsidiary Arneur. Planned abolition of the environmental equipment sales business and termination of the business alliance. Impact on results for the future is under review; impact for FY2027 to be disclosed later.","jir_og_title":"Dissolution\/Liquidation of Consolidated Subsidiary Determined\uff5c2026\/08\/26","jir_og_description":"Dissolution and liquidation of Arneur. Planned abolition of business and termination of business alliance. Future impact is not yet determined.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60203,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-107316","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>Unknown - 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-3840\/ir\/3840-20260826-01_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-3840\/ir\/3840-20260826-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3840\/ir\/3840-20260826-01_wp_corporate_restructuring\/\",\"name\":\"Unknown - 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