Reduce the amounts of capital and capital reserve by 83,864,897 yen each and transfer to other capital surplus. Total is planned to decrease to capital 10,000,000 yen and capital reserve 10,000,000 yen. Implementation starting from December 1, 2026, with condition of approval at the October 27, 2026 ordinary general meeting. Outstanding shares will not change, and net assets are not expected to change. The amount may vary if stock options are exercised.<\/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":"2978","jir_company_name":"Tsukuruva Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/2978-20260914-02.pdf","jir_short_summary":"Reduce the amounts of capital and capital reserve by 83,864,897 yen each and transfer to other capital surplus. Total is planned to decrease to capital 10,000,000 yen and capital reserve 10,000,000 yen. Implementation starting from December 1, 2026, with condition of approval at the October 27, 2026 ordinary general meeting. Outstanding shares will not change, and net assets are not expected to change. The amount may vary if stock options are exercised.","jir_summary":"### Overview of Capital Policy\nAt today's Board meeting, it was resolved to submit a reduction of the capital and capital reserve amounts as an agenda item to the 15th Ordinary General Meeting of Shareholders. The reduced amounts are capital 83,864,897 yen and capital reserve 83,864,895 yen, both to be transferred to other capital surplus. There is no change in the total number of issued shares, and net assets are not expected to be affected.\n\n### Future Schedule and Considerations\nApproval at the Ordinary General Meeting scheduled for October 27, 2026 is a prerequisite. The notice of creditors' objections will be issued on or after the same date, with the final deadline and effective date set as December 1, 2026 (planned). Depending on the exercise status of stock acquisition rights, the amounts of capital and capital reserve after reduction may change.","jir_financial_highlights":"Capital stock amount: 10,000,000 yen (83,864,897 yen decrease)\nCapital reserve amount: 10,000,000 yen (83,864,895 yen decrease)","jir_category":"","jir_hashtags":"#Tsukuruva_capital_policy, #change_in_capital_policy","jir_key_figures":"Capital amount: 10,000,000 yen (after reduction)\nCapital reserve amount: 10,000,000 yen (after reduction)\n83,864,897 yen (amount of capital reduction)\n83,864,895 yen (amount of capital reserve reduction)","jir_meta_title":"Tsukuruva: Submission of Capital and Capital Reserve Reductions to the Ordinary General Meeting | Effective December 1, 2026","jir_meta_description":"Tsukuruva reduces capital and capital reserve by 83,864,897 yen and 83,864,895 yen, respectively, transferring to other capital surplus. Issued shares remain unchanged. Effective December 1, 2026, subject to general meeting approval. Exercise of stock acquisition rights may affect the amounts.","jir_og_title":"Tsukuruva: Reduction of Capital and Capital Reserve to be Submitted to the Ordinary General Meeting","jir_og_description":"Tsukuruva decides to reduce capital and capital reserve. Issued shares unchanged. Amounts may vary depending on general meeting approval and exercise of stock acquisition rights.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59929,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-113753","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n