{"id":107324,"date":"2026-08-26T16:11:14","date_gmt":"2026-08-26T07:11:14","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7273-20260826-01_wp_capital_policy\/"},"modified":"2026-08-26T16:11:14","modified_gmt":"2026-08-26T07:11:14","slug":"7273-20260826-01_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7273\/ir\/7273-20260826-01_wp_capital_policy\/","title":{"rendered":"Notice Regarding Change in Use of Funds"},"content":{"rendered":"<p>Resolved to change part of the use of funds. Reallocating funds with a focus on relocation-related costs for the Atsugi Factory, and increasing funds for M&#038;A and business transfer financing and working capital for acquired businesses. Land purchase for the new factory is undetermined; funding considerations include internal funds and bank loans. Operating target for the new plant is fiscal year ending March 2028. Expected to have a minor impact.<\/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":"7273","jir_company_name":"Ikuyo Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-26","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7273-20260826-01.pdf","jir_short_summary":"Resolved to change part of the use of funds. Reallocating funds with a focus on relocation-related costs for the Atsugi Factory, and increasing funds for M&A and business transfer financing and working capital for acquired businesses. Land purchase for the new factory is undetermined; funding considerations include internal funds and bank loans. Operating target for the new plant is fiscal year ending March 2028. Expected to have a minor impact.","jir_summary":"### Overview of change in use of funds\nWe have revisited the use of funds indicated in January 2025 for a stock option offering and in March 2026 for use of funds, shifting to a allocation centered on relocation-related costs for the Atsugi Factory. The new uses include relocation-related costs for the Atsugi Factory 1,300 million yen, and 2,414 million yen for M&A and business transfer funding and working capital for acquired businesses, plus an additional 1,500 million yen for alliance funding, with candidate sites still undecided. Funding is planned from internal funds and bank borrowing.\n\n### Outlook and impact\nThe impact on this fiscal year's consolidated performance is expected to be minor, and the factory relocation plan will proceed. Once land for the new factory is determined or there are additional use-of-funds disclosures, timely disclosure will be made. The operating target for the new factory is the fiscal year ending March 2028.","jir_financial_highlights":"Relocation-related costs for Atsugi Factory: 1,300 (Newly booked item)\nM&A and business transfer funding and working capital for acquired businesses: 2,414 (Newly booked; planned expenditure from November 2029 to March 2029)\nM&A and various alliance funds: 1,500 (Maintains 1,500 already allocated)","jir_category":"","jir_hashtags":"#Ikuyo, #ChangeInUseOfFunds, #M&APartnership","jir_key_figures":"Atsugi Factory relocation-related costs: 1,300 million yen\nM&A and business transfer funding and working capital for acquired businesses: 2,414 million yen\nM&A and various alliance funds: 1,500 million yen","jir_meta_title":"\u3010Ikuyo\u3011Notice Regarding Change in Use of Funds\uff5cAugust 2026","jir_meta_description":"Ikuyo announces a partial change in use of funds. Prioritizes relocation-related costs for Atsugi Factory and adds M&A financing and working capital for acquired businesses. Land for the new factory is undecided; funding from internal funds and bank loans is under consideration. Operating target for March 2028.","jir_og_title":"\u3010Ikuyo\u3011Notice Regarding Change in Use of Funds\uff5cAugust 2026","jir_og_description":"Ikuyo changes its use of funds. Prioritizes relocation-related costs for Atsugi Factory and increases M&A funding and working capital for acquired businesses. Land for the new factory is undecided; funding from internal funds and borrowings is being considered. Aims to commence operations by March 2028.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57637,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-107324","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 Change in Use of Funds - 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-7273\/ir\/7273-20260826-01_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-7273\/ir\/7273-20260826-01_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7273\/ir\/7273-20260826-01_wp_capital_policy\/\",\"name\":\"Notice Regarding Change in Use of Funds - 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