Acquired Tomiya shares to achieve full subsidiary status. Share transfer date: 2026\/09\/04; Simplified share exchange effective date: 2026\/09\/07. Number of acquired shares: 4,891 shares (voting rights 4,891). After acquisition, 100% ownership by Recam. No new share issuance; 865,000 shares of treasury stock used. Impact expected to be limited to the consolidated financial statements.<\/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":"3323","jir_company_name":"Recam Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-07","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/3323-20260907-01.pdf","jir_short_summary":"Acquired Tomiya shares to achieve full subsidiary status. Share transfer date: 2026\/09\/04; Simplified share exchange effective date: 2026\/09\/07. Number of acquired shares: 4,891 shares (voting rights 4,891). After acquisition, 100% ownership by Recam. No new share issuance; 865,000 shares of treasury stock used. Impact expected to be limited to the consolidated financial statements.","jir_summary":"### Background and transaction overview\nThis matters was resolved by the Board of Directors on August 17, 2026, followed by approval at an extraordinary general meeting for the share exchange agreement. On September 4, 2026, shares were transferred, and on September 7, 2026, the share exchange became effective, resulting in Recam acquiring all Tomiya shares to achieve full subsidiary status. The number of acquired shares totals 4,891, comprising 3,906 through share transfer and 985 through share exchange. Acquisition price is undisclosed but is referenced against third-party valuation.\n\n### Impact on finances and performance\nThe impact on consolidated results for the fiscal year ending September 2026 due to Tomiya becoming a wholly owned subsidiary is expected to be limited, and any items to be disclosed in the future will be promptly announced.","jir_financial_highlights":"Number of acquired shares: 4,891 shares (Unknown)\nPost-change ownership shares: 4,891 shares (100.0% ownership)\nNew share issuance: 0 shares (Unknown)\nIssued shares delivered: 865,000 shares (All allocated to treasury stock held by the company)","jir_category":"","jir_hashtags":"#RecamCompanyIR, #Subsidiarization_OrganizationalRestructuring","jir_key_figures":"Acquired shares: 4,891 shares (voting rights 4,891)\nPost-change ownership: 4,891 shares (100.0%)\nNew share issuance: 0 shares\nIssued shares delivered: 865,000 shares (all allocated to treasury stock)","jir_meta_title":"Recam Company IR: Tomiya Complete Subsidiary Completion | September 7, 2026","jir_meta_description":"Recam acquires Tomiya's shares to achieve full subsidiary status. Acquired shares: 4,891; 100% ownership. Effective date: 2026\/09\/07. Limited impact on consolidated results expected.","jir_og_title":"Recam Company IR: Tomiya Becomes a Wholly Owned Subsidiary","jir_og_description":"Complete subsidiary of Tomiya. Shares acquired: 4,891; 100% ownership. Effective date: 2026\/9\/7. Limited impact on consolidated results anticipated.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59405,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-111252","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n