As part of aiming to become a wholly owned subsidiary through a public tender offer, capital and capital surplus will be reduced and transferred to other capital surplus. In addition to changes in capital and capital surplus due to increases, funds for future treasury stock acquisition will be secured. The effective date of the reduction is planned for September 30, 2026.<\/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":"1948","jir_company_name":"Koden-sha Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-28","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/1948-20260828-01.pdf","jir_short_summary":"As part of aiming to become a wholly owned subsidiary through a public tender offer, capital and capital surplus will be reduced and transferred to other capital surplus. In addition to changes in capital and capital surplus due to increases, funds for future treasury stock acquisition will be secured. The effective date of the reduction is planned for September 30, 2026.","jir_summary":"### Overview of the capital policy\nThe Company, with the approval of an extraordinary general meeting of shareholders, intends to increase capital and capital surplus through the issue of new shares and simultaneously decrease the same amount to transfer to other capital surplus, thereby implementing a reduction of capital. This will prepare a framework to smoothly advance future capital increases aimed at funding treasury stock acquisitions. The reduction is expected to occur after the effective date of the stock consolidation.\n\n### Outlook and schedule\nThe schedule for the reduction includes: Board resolution date August 27, 2026; notice of creditors\u2019 objections August 28, 2026; final deadline September 28, 2026; effective date September 30, 2026. The reduction and related actions are premised on the effectiveness of the stock consolidation and concurrent execution with the capital increase, and there is no expected impact on earnings from these actions.","jir_financial_highlights":"Capital stock amount: 1,520,000,000 yen (Conditioned on a decrease of 18,079,? thousand yen (180\u51047,255\u4e074,922\u5186)\u3010note: numeric originally complex; kept as-is in digits\u3011)\nCapital surplus amount: 1,070,000,000 yen (Conditioned on a decrease of 18,079,? thousand yen (180\u51047,255\u4e074,922\u5186)\u3010note: numeric originally complex; kept as-is in digits\u3011)\nOther capital surplus: 36,141,? million yen (Increase)","jir_category":"","jir_hashtags":"#Koden-sha Co.,Ltd., #capital_policy, #reduction_of_capital, #stock_consolidation, #funding_for_treasury_stock_acquisition","jir_key_figures":"Capital stock amount: 1,520,000,000 yen\nCapital surplus amount: 1,070,000,000 yen\nOther capital surplus: 36,141,? million yen","jir_meta_title":"\u3010Koden-sha Co., Ltd.\u3011 Decision on Reduction of Capital and Capital Surplus \u2014 Premised on Extraordinary General Meeting","jir_meta_description":"Koden-sha Co., Ltd. decides to reduce capital and capital surplus as part of a stock-for-sale offering. We disclose capital policy aimed at securing funds for future capital increases and treasury stock acquisitions after the stock consolidation. Schedule: Board resolution on August 27, 2026; effective date on September 30.","jir_og_title":"Koden-sha Co., Ltd. Announces Capital Reduction as Policy","jir_og_description":"Koden-sha Co., Ltd. decides to reduce capital and capital surplus. Plans to proceed with capital increases and treasury stock acquisitions after the stock consolidation to secure funding. Schedule from August 27 to September 30, 2026.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17474,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-107827","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n