Announces plans to transfer the caregiving business through a absorbtion-type split as part of group-wide restructuring. Successor company is Florence Care Co., Ltd., effective on January 1, 2027 (scheduled), contingent upon approval at the ordinary shareholders meeting.<\/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":"1764","jir_company_name":"Kud\u014d Construction 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\/1764-20260828-01.pdf","jir_short_summary":"Announces plans to transfer the caregiving business through a absorbtion-type split as part of group-wide restructuring. Successor company is Florence Care Co., Ltd., effective on January 1, 2027 (scheduled), contingent upon approval at the ordinary shareholders meeting.","jir_summary":"### Purpose of this Absorption-type Split\nThis absorption-type split aims to operate the construction segment and the caregiving segment under independent management structures, allocate management resources appropriately, clarify profitability management and problem awareness, and enable rapid and agile decision-making. After the split, each business will pursue its growth strategy, aiming to enhance the group\u2019s medium- to long-term corporate value.\n\n### Outlook & Schedule\nThe effective date of the absorption-type split is January 1, 2027 (scheduled), and the successor company is Florence Care Co., Ltd. The split preparation company will be established on July 1, 2026; contract approval on August 28, 2026; shareholders' meeting approval on September 25, 2026 (scheduled). There will be no change in capital, and the assumed debts will be taken on as a joint and several liability.","jir_financial_highlights":"Assets and Liabilities to be split (as of June 30, 2026): Assets 4,233 million yen \/ Liabilities 2,416 million yen (Unknown)\nSales (for the split-target business): Sales of the split-target business: 6,257 million yen (Not stated)","jir_category":"","jir_hashtags":"#Kud\u014dConstructionCo.,Ltd., #AbsorptionSplit, #GroupRestructuring","jir_key_figures":"Assets total (including the split-target business): 4,233 million yen\nLiabilities total: 2,416 million yen\nSales of the split-target business: 6,257 million yen","jir_meta_title":"\u3010Kud\u014d Construction Co., Ltd.\u3011Notice of Conclusion of Absorption-type Split Agreement Due to Group Restructuring\uff5c2026","jir_meta_description":"Kud\u014d Construction announces an absorption-type split due to group restructuring. Establishment of a split preparation company to inherit the caregiving business; successor is Florence Care Co., Ltd. The effective date is scheduled for January 1, 2027.","jir_og_title":"\u3010Kud\u014d Construction Co., Ltd.\u3011Absorption-type Split Agreement Due to Group Restructuring","jir_og_description":"Caregiving business to be inherited by absorption-type split; successor is Florence Care Co., Ltd. The effective date is scheduled for January 1, 2027.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60437,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-108101","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n