Announces the establishment of a new subsidiary to succeed the business of the “Tsuruton Tan” udon specialty brand, with over 10 billion yen paid to K Express as consideration. The successor business centers on udon specialty operations, including domestic direct operation and overseas franchising. Scheduled to be established by September 30, 2026, with effect from December 1. 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The successor business centers on udon specialty operations, including domestic direct operation and overseas franchising. Scheduled to be established by September 30, 2026, with effect from December 1. Impact on future consolidated results is under review.","jir_summary":"### Section Heading\nThis matter is an announcement by Saint Marc Holdings that it plans to inherit part of its business from K Express through an absorption-type split. The target is a udon specialty business centered on brands such as 'Tamashii no Kokoro Tsukushi Tsuru-ton Tan' and related operations, including domestic direct operations and overseas franchising. The successor will be a newly established subsidiary 'Tsuru-ton Tan (provisional)' and cash consideration of 12,800 million yen will be paid to K Express. This aims to maintain brand value and product strength while expanding domestically and internationally.\n\n### Section 2 Heading\nThe schedule for this absorption-type split is as follows: signing of the agreement on September 17, 2026; establishment of the successor company on September 30, 2026; execution of the absorption-type split agreement on the same date; shareholders meeting resolution in late October 2026 (for the successor company); effective date is planned for December 1, 2026. Assets to be transferred include inventories, tangible fixed assets, deposits, and guarantees, with no liabilities. Accounting treatment is expected to be based on business combinations accounting standards, with goodwill currently under review. The impact on the consolidated results for the fiscal year ending March 2027 is being reviewed, and any additional disclosure will be promptly announced.","jir_financial_highlights":"Succession consideration: 12,800 million yen (Unknown)\nSales of the successor business (successor segment): 6,135 million yen (Unknown)\nCapital of the successor company: 100,000 thousand yen (Unknown)\nEstablishment date after succession: September 30, 2026(planned) (Unknown)","jir_category":"","jir_hashtags":"#SaintMarcHoldings, #BusinessSuccession, #Absorption-typeSplit","jir_key_figures":"Succession consideration: 12,800 million yen\nSales of the successor business (successor segment): 6,135 million yen\nCapital of the successor company: 100,000 thousand yen","jir_meta_title":"\u3010Saint Marc Holdings\u3011Notice of Tsuru-ton Tan Business Succession through Absorption-type Split | September 2026","jir_meta_description":"Saint Marc Holdings announces an absorption-type split to succeed the Tsuru-ton Tan business. Succession consideration is 12,800 million yen, successor will be a newly established subsidiary, with schedule including establishment date and effective date disclosed. Impact on consolidated results is under review.","jir_og_title":"\u3010Saint Marc Holdings\u3011Notice of Tsuru-ton Tan Business Succession through Absorption-type Split","jir_og_description":"Saint Marc Holdings executes the succession of Tsuru-ton Tan business via absorption-type split. Succession consideration is 12,800 million yen; establishment date and future impact to be disclosed.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17129,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-114793","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n