This matter aims to unify the mental health measures business and the employment management domain through an absorption-type split between consolidated subsidiaries, accelerating data linkage and the creation of new services. 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It discloses planned dates, consideration, transfer scope, assets and liabilities to be succeeded, and outlook.","jir_summary":"### Section Heading\nThis IR document explains the overview and purpose of the absorption-type split focused on the organizational restructuring within the PCA Group, targeting the mental health measures business. The split designates Dream Hop as the splitting company and Chronos as the successor company, with a consideration of 64 million yen to be paid from Chronos to Dream Hop. The effective date is November 1, 2026, with no change in capital. The successor company will succeed assets, liabilities, and contractual positions.\n\n### Section 2 Heading\nThe split is aimed at strengthening the business to build a data-integrated HR platform, targeting a new service, Chronos Health Management (tentative), to be released by FY2027 through the combination of attendance data and mental health data. For the year ending March 2026, the split-targeted sales are 158 million yen, split-target assets are current assets 111 million yen and fixed assets 2 million yen, and split-target liabilities are current liabilities 18 million yen. Looking ahead, due to intra-group transactions, the impact on current consolidated results is expected to be minimal.","jir_financial_highlights":"Consideration: 64 million yen\nEffective date: November 1, 2026\nSplit-target assets: Current assets 111 million yen, Fixed assets 2 million yen\nSplit-target liabilities: Current liabilities 18 million yen","jir_category":"","jir_hashtags":"#PCACorporation, #OrganizationalRestructuring, #AbsorptionTypeSplit, #MentalHealthMeasures, #EmploymentManagement","jir_key_figures":"Consideration: 64 million yen (Chronos \u2192 Dream Hop)\nEffective date: November 1, 2026\nSplit-target assets: Current assets 111 million yen, Fixed assets 2 million yen\nSplit-target liabilities: Current liabilities 18 million yen\nSplit-target sales: 158 million yen (FY ended March 2026)","jir_meta_title":"PCA Corporation Organizational Restructuring \/ Absorption-type Split Notice | Effective November 1, 2026","jir_meta_description":"Promoting integration of the mental health measures business and employment management through the absorption-type split between consolidated subsidiaries of the PCA Group. Consideration 64 million yen, effective date November 1, 2026, planned new service release in FY2027.","jir_og_title":"PCA Group: Organizational Restructuring and Absorption-type Split Notice","jir_og_description":"Acceleration of integration of employment management and mental health data through inter-subsidiary absorption-type split. Effective on 2026\/11\/01, consideration 64 million yen.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17617,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-123209","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n