{"id":111394,"date":"2026-09-07T18:31:43","date_gmt":"2026-09-07T09:31:43","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4272-20260907-01_wp_corporate_restructuring\/"},"modified":"2026-09-07T18:31:43","modified_gmt":"2026-09-07T09:31:43","slug":"4272-20260907-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4272\/ir\/4272-20260907-01_wp_corporate_restructuring\/","title":{"rendered":"Notice on the Complete Sub-Listing of the Sanwa Chemical Industry Stock Trust as a Subsidiary"},"content":{"rendered":"<p>Notice of share transfer request by the special controlling shareholder for the purpose of making the Sanwa Chemical Industry stock trust a wholly owned subsidiary. Scheduled acquisition date is October 13, 2026; current scale is unknown. A negative goodwill recognition is expected, but the amount is under review.<\/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,"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":"4272","jir_company_name":"Nihon Kagaku Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-07","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/4272-20260907-01.pdf","jir_short_summary":"Notice of share transfer request by the special controlling shareholder for the purpose of making the Sanwa Chemical Industry stock trust a wholly owned subsidiary. Scheduled acquisition date is October 13, 2026; current scale is unknown. A negative goodwill recognition is expected, but the amount is under review.","jir_summary":"### Overview\nNihon Kagaku is initiating procedures to make the subsidiary Sanwa Chemical Industry a wholly owned subsidiary. The transfer request for the target shares is by a special controlling shareholder, with the transfer date scheduled for October 13, 2026. The resolution was approved at the Sustainable Management Meeting on September 7, 2026, and the wholly owned subsidiary is expected to improve group management efficiency and effective use of resources.\n\n### Impact and Future\nWith the completion of the subsidiary, negative goodwill is expected to be recognized, but the amount is currently under review. The exact amount and timing of future disclosures are undecided, and additional information will be disclosed when available.","jir_financial_highlights":"Negative goodwill arising: Unknown (Scheduled; amount under review)","jir_category":"","jir_hashtags":"#NihonKagaku, #OrganizationalRestructuringCompleteSubsidiary","jir_key_figures":"Transfer date: October 13, 2026\nResolution date: September 7, 2026\nCapital: 21 million yen (target company)","jir_meta_title":"Nihon Kagaku to Complete Subsidiary Sanwa Chemical Industry | Planned Transfer in October 2026","jir_meta_description":"Nihon Kagaku notifies a share transfer request by a special controlling shareholder to complete the subsidiary Sanwa Chemical Industry. Transfer date planned for October 13, 2026; negative goodwill is expected to be recognized, but amount is under review.","jir_og_title":"Nihon Kagaku to Complete Subsidiary Sanwa Chemical Industry | Planned October 13, 2026","jir_og_description":"Nihon Kagaku will complete the subsidiary Sanwa Chemical Industry. Transfer date planned for October 13, 2026; negative goodwill is anticipated but amount is not yet determined.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8762,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-111394","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 on the Complete Sub-Listing of the Sanwa Chemical Industry Stock Trust as a Subsidiary - 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-4272\/ir\/4272-20260907-01_wp_corporate_restructuring\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4272\/ir\/4272-20260907-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4272\/ir\/4272-20260907-01_wp_corporate_restructuring\/\",\"name\":\"Notice on the Complete Sub-Listing of the Sanwa Chemical Industry Stock Trust as a Subsidiary - 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