Resolved to absorb Precision Marketing, Inc., a wholly owned subsidiary, into the surviving company. Effective date to be December 1, 2026. The extinguishment loss of the disappearing company is expected to be recognized as a special loss, but the amount is undetermined. No impact on consolidated figures.<\/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":"2449","jir_company_name":"PRAP Japan, Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-25","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/2449-20260925-01.pdf","jir_short_summary":"Resolved to absorb Precision Marketing, Inc., a wholly owned subsidiary, into the surviving company. Effective date to be December 1, 2026. The extinguishment loss of the disappearing company is expected to be recognized as a special loss, but the amount is undetermined. No impact on consolidated figures.","jir_summary":"### Overview of the merger\nWe have resolved to absorb our wholly owned subsidiary Precision Marketing, Inc. as the surviving company, with an effective date of December 1, 2026. The disappearing company will be Precision Marketing, Inc., and no cash or other consideration will be issued. The merger agreement was signed on September 25, 2026, and shareholders meeting approval is not to be held for the disappearing company in a simplified merger.\n\n### Special losses and consolidated impact\nAs part of this merger, we expect to recognize absorption-related stock extinguishment loss as a special loss in individual financial statements. The amount is not yet finalized and will be notified promptly upon determination. In consolidation, the amount will be eliminated, and there will be no impact on the consolidated earnings.","jir_financial_highlights":"Recognition of special loss (absorption-related stock extinguishment loss): Unknown (Undetermined)\nEffective date of the absorption merger: 2026-12-01 (Final)","jir_category":"","jir_hashtags":"#treasury_stock, #executive appointments","jir_key_figures":"Absorption merger surviving company: PRAP Japan, Inc.\nAbsorption merger disappearing company: Precision Marketing, Inc.\nEffective date: 2026-12-01","jir_meta_title":"PRAP Japan, Inc.: Notice of Absorption-type Merger of Wholly Owned Subsidiary | December 1, 2026","jir_meta_description":"PRAP Japan, Inc. merges its wholly owned subsidiary Precision Marketing, Inc. The effective date is December 1, 2026. The recognition of the special loss is not yet determined; no impact on consolidated results.","jir_og_title":"PRAP Japan, Inc.: Notice of Absorption-type Merger of Wholly Owned Subsidiary","jir_og_description":"Notice of the absorption-type merger of a wholly owned subsidiary and the expected recognition of special loss. No impact on consolidated results.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59887,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-123148","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n