{"id":108683,"date":"2026-08-31T15:59:17","date_gmt":"2026-08-31T06:59:17","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7084-20260831-01_wp_capital_policy\/"},"modified":"2026-09-22T13:31:35","modified_gmt":"2026-09-22T04:31:35","slug":"7084-20260831-01_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7084\/ir\/7084-20260831-01_wp_capital_policy\/","title":{"rendered":"Notice Regarding Reduction of Capitalized Amount and Capital Surplus Amount (Transfer to Other Capital Sur surplus)"},"content":{"rendered":"<p>Reduce the amount of capital and capital surplus and transfer to other capital surplus. No change in the total number of issued shares, and impact on net assets is minimal. Schedule details such as the decision date, public notice date, and effective date are stated.<\/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":"7084","jir_company_name":"Smile Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-31","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/7084-20260831-01.pdf","jir_short_summary":"Reduce the amount of capital and capital surplus and transfer to other capital surplus. No change in the total number of issued shares, and impact on net assets is minimal. Schedule details such as the decision date, public notice date, and effective date are stated.","jir_summary":"### Overview of capital policy\nThis is a free-of-charge reduction of capital and capital surplus, transferring the amounts to other capital surplus. There is no change in the total number of issued shares, and it is not expected to affect total net assets, aimed at flexible capital policy and ensuring distributable funds. Schedules such as the\u516c\u544a date for creditor objections, final deadline, Extraordinary General Meeting decision date, and effective date are specified.\n\n### Impact on shareholders and future outlook\nThis involves inter-account transfers within the net assets section, with only minimal direct impact on current period results. If stock acquisition rights are exercised, amounts corresponding to increases\/decreases in capital and capital surplus will be transferred by the same amount and reconsolidated into other capital surplus. Additional information on future capital policy will be disclosed through resolutions at the Extraordinary General Meeting.","jir_financial_highlights":"Amount of capital: 606,659,500 yen out of 536,659,500 yen decreased to 70,000,000 yen (decrease)\nAmount of capital surplus: 1,760,718,411 yen out of 1,735,718,411 yen decreased to 25,000,000 yen (decrease)\nOther capital surplus: 2,272,377,911 yen (increase)","jir_category":"","jir_hashtags":"#SmileHoldings, #CapitalPolicyRelated","jir_key_figures":"Amount of capital: 606,659,500 yen \u2192 after reduction 70,000,000 yen\nAmount of capital surplus: 1,760,718,411 yen \u2192 after reduction 25,000,000 yen\nOther capital surplus: 2,272,377,911 yen (treated as increase)","jir_meta_title":"\u3010Smile Holdings\u3011Capital Policy with Reduction of Capital and Capital Surplus Proposed at Extraordinary General Meeting | October 2026","jir_meta_description":"Smile Holdings conducts a free-of-charge reduction of capital and capital surplus and transfers to other capital surplus. No change in the total number of issued shares. Schedule details such as creditor objections\u516c\u544a dates are disclosed.","jir_og_title":"\u3010Smile Holdings\u3011Capital Policy Involving Capital Reduction Submitted to Extraordinary General Meeting","jir_og_description":"Smile Holdings plans to resolve a capital policy involving reductions in capital and capital surplus at the Extraordinary General Meeting. No change in the total number of issued shares; impact expected to be minimal.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59117,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-108683","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 Reduction of Capitalized Amount and Capital Surplus Amount (Transfer to Other Capital Sur surplus) - 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-7084\/ir\/7084-20260831-01_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-7084\/ir\/7084-20260831-01_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7084\/ir\/7084-20260831-01_wp_capital_policy\/\",\"name\":\"Notice Regarding Reduction of Capitalized Amount and Capital Surplus Amount (Transfer to Other Capital Sur surplus) - 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