{"id":113746,"date":"2026-09-14T16:28:44","date_gmt":"2026-09-14T07:28:44","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2315-20260914-02_wp_capital_policy\/"},"modified":"2026-09-21T22:00:03","modified_gmt":"2026-09-21T13:00:03","slug":"2315-20260914-02_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2315\/ir\/2315-20260914-02_wp_capital_policy\/","title":{"rendered":"Announcement regarding the recording of special profit (gain on extinguishment of consolidated shares) due to absorption-type merger of a subsidiary"},"content":{"rendered":"<p>As of July 1, 2026, we recognized as a special profit the 218 million yen gain on extinguishment of consolidated shares corresponding to the net asset difference of fully controlled subsidiary Caica Technologies, in the separate financial statements for the October 2026 period. No impact on the consolidated results.<\/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":"2315","jir_company_name":"CAICA DIGITAL, Inc.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/2315-20260914-02.pdf","jir_short_summary":"As of July 1, 2026, we recognized as a special profit the 218 million yen gain on extinguishment of consolidated shares corresponding to the net asset difference of fully controlled subsidiary Caica Technologies, in the separate financial statements for the October 2026 period. No impact on the consolidated results.","jir_summary":"### Section Heading\nAs disclosed in the May 22, 2026 notice titled 'Notice Regarding the Company Split with a Completely Subsidiary (Simplified Absorption-type Merger)', this is the confirmation and disclosure of the special profit attributable to the succession of Caica Technologies' DX solutions business and related assets. On the effective date of the absorption-type merger (July 1, 2026), we will recognize as a gain on extinguishment of consolidated shares the difference between the net assets of the successor and the book value of the shares held.\n\n### Section 2 Heading\nThe impact on results is that the separate financial statements for the October 2026 period will include the special profit (gain on extinguishment of combined shares) of 218 million yen. Because the split company is a 100% subsidiary, there is no impact on the consolidated results. Further notes or disclosure policies may be announced in the future.","jir_financial_highlights":"Special profit (gain on extinguishment of combined shares): 218 million yen (Newly recognized)","jir_category":"","jir_hashtags":"#CAICA_DIGITAL Related, # SpecialProfit, # Absorption-typeMergerNotice","jir_key_figures":"Special profit: 218 million yen\nAbsorption-type merger date: July 1, 2026\nTarget: CAICA TECHNOLOGIES' DX solutions \/ security \/ management of investment securities, etc.\nScope of impact: only on the separate financial statements, no impact on Consolidated","jir_meta_title":"\u3010CAICA DIGITAL\u3011Notice of recording of special profit due to absorption-type merger of subsidiary | October 2026","jir_meta_description":"CAICA DIGITAL will recognize a special profit of 218 million yen in connection with the absorption-type merger of its wholly owned subsidiary CAICA TECHNOLOGIES. No impact on the consolidated results. See the notice for details.","jir_og_title":"CAICA DIGITAL Records Special Profit Due to Absorption-type Merger | October 2026","jir_og_description":"CAICA DIGITAL records a special profit of 218 million yen due to the absorption-type merger. No impact on the consolidated results. Details on dates and amounts disclosed.","jir_og_image_url":"\/assets\/og\/company-capital_policy.jpg","jir_chart_data_collection":"[]","ir_related_company":58287,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-113746","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>Announcement regarding the recording of special profit (gain on extinguishment of consolidated shares) due to absorption-type merger of 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-2315\/ir\/2315-20260914-02_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-2315\/ir\/2315-20260914-02_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2315\/ir\/2315-20260914-02_wp_capital_policy\/\",\"name\":\"Announcement regarding the recording of special profit (gain on extinguishment of consolidated shares) due to absorption-type merger of a subsidiary - 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