Resolved to carry out an absorption-type merger with wholly owned subsidiary Techno Wax as the surviving company and Nippon Seiro Co., Ltd. as the dissolving company, effective January 1, 2027 (planned). 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It will be a simplified and short-form merger without share allocation, and the impact on the Company's consolidated results is expected to be minimal.","jir_summary":"### Overview of the Merger\nAn absorption-type merger will be implemented with wholly owned subsidiary Techno Wax Co., Ltd. as the surviving company and Nippon Seiro Co., Ltd. as the dissolving company, effective January 1, 2027 (planned). Both the board resolution date and the merger agreement execution date are September 29, 2026, and because the merger will be conducted as a simplified and short-form absorption-type merger, approval at a shareholders' meeting is not required.\n\n### Impact on Performance and Structure\nBecause this absorption-type merger is a reorganization between wholly owned subsidiaries, the impact on the Company's consolidated results is expected to be minimal. There are no stock acquisition rights to be addressed, and no allocation of shares will occur.","jir_financial_highlights":"Net Sales: Unknown (Unknown)\nNet Assets: Unknown (Unknown)\nNet Income: Unknown (Unknown)","jir_category":"","jir_hashtags":"#AbsorptionMergerOfWhollyOwnedSubsidiary, #OrganizationalRestructuring","jir_key_figures":"Effective date of this absorption-type merger: 2027-01-01 (planned)\nMerger agreement execution date: 2026-09-29\nSurviving company: Nippon Seiro Co., Ltd.\nDissolving company: Techno Wax Co., Ltd.\nCapital, fiscal year-end and major shareholders remain unchanged (no change after the merger)","jir_meta_title":"Nippon Seiro Co., Ltd. Resolved Absorption Merger of Wholly Owned Subsidiary | Effective January 1, 2027","jir_meta_description":"Nippon Seiro Co., Ltd. will absorb its wholly owned subsidiary Techno Wax. The planned effective date and merger conditions are disclosed. The impact on consolidated results is expected to be minimal.","jir_og_title":"Nippon Seiro Co., Ltd. Resolves Absorption Merger of Wholly Owned Subsidiary | Effective January 2027","jir_og_description":"Resolved absorption-type merger involving wholly owned subsidiary Techno Wax. Effective date planned for January 1, 2027. No share allocation; impact is minimal.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60257,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-124317","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n