{"id":125311,"date":"2026-09-30T17:04:28","date_gmt":"2026-09-30T08:04:28","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/9941-20260930-01_wp_corporate_restructuring\/"},"modified":"2026-09-30T17:04:28","modified_gmt":"2026-09-30T08:04:28","slug":"9941-20260930-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-9941\/ir\/9941-20260930-01_wp_corporate_restructuring\/","title":{"rendered":"Notice of Change in Consolidated Subsidiary (Transfer of Subsidiary Shares) and Withdrawal from Home-Delivery Pizza Business"},"content":{"rendered":"<p>Taiyo Bussan Kaisha,Ltd. will transfer shares of its consolidated subsidiary Ichigo Holdings Co., Ltd. to AI DINING. The transfer price is 650 million yen. The transfer aims to concentrate management resources on areas other than the home-delivery pizza business. A gain on sale (special profit) is expected to be recorded in future consolidated and standalone financial statements.<\/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":"9941","jir_company_name":"Taiyo Bussan Kaisha,Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-09-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/09\/9941-20260930-01.pdf","jir_short_summary":"Taiyo Bussan Kaisha,Ltd. will transfer shares of its consolidated subsidiary Ichigo Holdings Co., Ltd. to AI DINING. The transfer price is 650 million yen. The transfer aims to concentrate management resources on areas other than the home-delivery pizza business. A gain on sale (special profit) is expected to be recorded in future consolidated and standalone financial statements.","jir_summary":"### Overview of M&A and Organizational Restructuring\nThis matter concerns Taiyo Bussan Kaisha,Ltd.'s board of directors approving the transfer of all shares of its consolidated subsidiary Ichigo Holdings Co., Ltd. to AI DINING Co., Ltd., with the contract signing and transfer execution date set for 2026-09-30. Ichigo Holdings operates a home-delivery pizza business; through the share transfer, the company intends to concentrate resources on areas other than the pizza business. The transfer price has been announced as 650 million yen, and the company expects to recognize a gain on sale (special profit) in future accounting treatment.\n\n### Impact and Outlook\nAfter the transfer, the company expects to record gain on sale of affiliate shares as a special profit in its standalone and consolidated financial statements. The transferee is AI DINING Co., Ltd., and there is no capital relationship. The decision followed consideration of a share exchange agreement and was reached after reevaluation in light of cost issues related to collaboration. Additional disclosures may be made regarding the amount of the special profit and the impact on consolidated results.","jir_financial_highlights":"Transfer price: 650 million yen (Unknown)\nNumber of shares transferred: 251 shares (Unknown)\nTransferee: AI DINING Co., Ltd. (Unknown)","jir_category":"","jir_hashtags":"#TaiyoBussan, #ShareBuyback_StockTransfer, #OrganizationalRestructuring","jir_key_figures":"Transfer price: 650 million yen\nNumber of shares transferred: 251 shares (100% ownership before transfer)\nNumber of shares owned after transfer: 0 shares","jir_meta_title":"Taiyo Bussan Kaisha,Ltd. \u2014 Notice of Transfer of Consolidated Subsidiary Shares and Withdrawal from Home-Delivery Pizza Business | September 2026","jir_meta_description":"Taiyo Bussan Kaisha,Ltd. will transfer all shares of consolidated subsidiary Ichigo Holdings Co., Ltd. to AI DINING for 650 million yen. The company will concentrate resources away from the home-delivery pizza business and expects to record a gain on sale (special profit); notes on financial impact are included.","jir_og_title":"Taiyo Bussan Kaisha,Ltd. \u2014 Notice of Transfer of Consolidated Subsidiary Shares and Withdrawal from Home-Delivery Pizza Business","jir_og_description":"Taiyo Bussan Kaisha,Ltd. will transfer all shares of Ichigo Holdings Co., Ltd. for 650 million yen to concentrate resources away from the home-delivery pizza business. The company expects to record a gain on sale (special profit); monitor future disclosures on financial impact.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":61389,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-125311","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 of Change in Consolidated Subsidiary (Transfer of Subsidiary Shares) and Withdrawal from Home-Delivery Pizza Business - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-9941\/ir\/9941-20260930-01_wp_corporate_restructuring\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-9941\/ir\/9941-20260930-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-9941\/ir\/9941-20260930-01_wp_corporate_restructuring\/\",\"name\":\"Notice of Change in Consolidated Subsidiary (Transfer of Subsidiary Shares) and Withdrawal from Home-Delivery Pizza Business - 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