Resolves to transfer 60% of USM shares to Mr. LAM. Transfer decision by the Board of Directors on September 4, 2026; contract signing on the same day; execution planned for mid-September. Post-transfer shareholding will be 0 shares. Background is the discovery of improper accounting at USM. 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Transfer decision by the Board of Directors on September 4, 2026; contract signing on the same day; execution planned for mid-September. Post-transfer shareholding will be 0 shares. Background is the discovery of improper accounting at USM. Impact on consolidated financial statements is under investigation.","jir_summary":"### Background and Decision\nNISSHA acquired 60% of USM and made it a consolidated subsidiary in May 2026, but it was found that improper accounting practices centered on round-tripping occurred prior to the acquisition. Continuing external investigations and finding it difficult to preserve and enhance corporate value, the NISSHA Group decided to transfer the 60% USM stake to Mr. LAM.\n\n### Target of Transfer and Share Status\nUSM HEALTHCARE MEDICAL DEVICES FACTORY JOINT STOCK COMPANY is a medical device manufacturer and distributor based in Ho Chi Minh City, Vietnam. Major shareholders are NISSHA at 59.99%, Mr. LAM at 40.00%, and Nissha Vietnam Co., Ltd. at 0.01%. Before the transfer, the number of shares was 16,960,877; after the transfer, it will be 0.","jir_financial_highlights":"Transfer of shares of USM HEALTHCARE MEDICAL DEVICES FACTORY JOINT STOCK COMPANY: 60%\u21920% (transfer to Mr. LAM) (Significant change in shareholder composition)\nDate of execution of transfer: Mid-September 2026 (USM shares 50%) (planned) (Planned date)\nImpact on consolidated results: Undetermined (Under current review)","jir_category":"","jir_hashtags":"#NISSHA Co., Ltd., #Not Self-Stock Buyback\/Executive Change but USM Transfer, #Consolidated Results Impact Under Review","jir_key_figures":"Pre-transfer USM share count: 16,960,877 shares\nTransfer percentage: 60% \u2192 0% (to Mr. LAM)\nDate of transfer execution: Mid-September 2026 (planned)","jir_meta_title":"\u3010NISSHA\u3011Decision to Transfer USM Shares to Mr. LAM | September 2026","jir_meta_description":"NISSHA resolves to transfer 60% of USM shares to Mr. LAM. Background is the investigation into improper accounting at USM and consideration of preserving corporate value. Transfer schedule is planned for mid-September 2026; impact on consolidated results is under review.","jir_og_title":"\u3010NISSHA\u3011Decision to Transfer USM Shares to Mr. LAM | September 2026","jir_og_description":"NISSHA transfers 60% of USM shares to Mr. LAM. Background is ongoing investigation of improper accounting. Transfer date targeted for mid-September; monitoring impact on consolidated results.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17150,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"executive_change","footnotes":""},"sector":[],"importance":[],"class_list":["post-110981","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n