{"id":115296,"date":"2026-09-18T15:56:06","date_gmt":"2026-09-18T06:56:06","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4265-20260918-01_wp_corporate_restructuring\/"},"modified":"2026-09-18T15:56:06","modified_gmt":"2026-09-18T06:56:06","slug":"4265-20260918-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4265\/ir\/4265-20260918-01_wp_corporate_restructuring\/","title":{"rendered":"Notice Regarding the Migration of a Specific Subsidiary and Transition to Non-Consolidated Financial Statements"},"content":{"rendered":"<p>As ONGAESHI anonymous partnership is liquidated, the consolidated subsidiary disappears and the company transitions to non-consolidated financial statements. Liquidation is scheduled for late September 2026, with an expected minimal impact on the results for the fiscal year ending March 2027.<\/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":"4265","jir_company_name":"Institution for a Global Society Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-09-18","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/4265-20260918-01.pdf","jir_short_summary":"As ONGAESHI anonymous partnership is liquidated, the consolidated subsidiary disappears and the company transitions to non-consolidated financial statements. Liquidation is scheduled for late September 2026, with an expected minimal impact on the results for the fiscal year ending March 2027.","jir_summary":"### Background and overview of the transition\nAs the investee ONG Aeshi Anonymous Partnership is liquidated, that partnership will be removed from the consolidated subsidiaries and specified subsidiaries, leading to a transition from consolidated to non-consolidated financial statements. The target is ONG Aeshi Anonymous Partnership (DE FUND Limited Liability Company). Established on June 14, 2024, capital of 102 million yen, with a 75% investment ratio in the company. From the second quarter of the fiscal year ending March 2027, the disclosure format will change to non-consolidated.\n\n### Impact and outlook\nIn fiscal year 2026, the investment securities held by this anonymous partnership have already been fully impaired, and the transition is expected to have a minor impact on the results for the fiscal year ending March 2027. Liquidation is scheduled for late September 2026.","jir_financial_highlights":"Transition from consolidated to non-consolidated financial statements: Unknown (Unknown)\nScheduled liquidation completion: Scheduled for late September 2026 (Unknown)\nImpairment treatment for the anonymous partnership in fiscal year ending March 2026: Fully impaired (Completed)","jir_category":"","jir_hashtags":"#SpecificSubsidiary, #NonConsolidatedFinancialStatements, #Impairment","jir_key_figures":"Ongaeshi Anonymous Partnership investment of 102 million yen (major shareholder: our company 75%)\nLiquidation expected to be completed by late September 2026\nTransition to non-consolidated financial statements from the second quarter of the fiscal year ending March 2027","jir_meta_title":"\u3010Institution for a Global Society\u3011Notice of a Specific Subsidiary\u2019s Transfer and Non-Consolidated Financial Statements \u2014 September 2026","jir_meta_description":"As the investee ONGAESHI Anonymous Partnership is liquidated, the company moves from consolidated to non-consolidated financial statements. Liquidation schedule is late September 2026; expected minimal impact on the fiscal year ending March 2027.","jir_og_title":"Notice of a Specific Subsidiary\u2019s Transfer and Non-Consolidated Financial Statements","jir_og_description":"Explanation of the transition from consolidated to non-consolidated financial statements due to the liquidation of ONG AESHI Anonymous Partnership and its future impact.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":61343,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-115296","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 Regarding the Migration of a Specific Subsidiary and Transition to Non-Consolidated Financial Statements - 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