{"id":126363,"date":"2026-10-02T18:47:33","date_gmt":"2026-10-02T09:47:33","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2323-20261001-01_wp_disclosure_update\/"},"modified":"2026-10-02T18:47:33","modified_gmt":"2026-10-02T09:47:33","slug":"2323-20261001-01_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2323\/ir\/2323-20261001-01_wp_disclosure_update\/","title":{"rendered":"(Progress of Disclosure) Notice Regarding the Effectiveness of Absorption-Type Company Split for Transfer of Inside Growth Co.&#8217;s Customer Staffing Business by Consolidated Subsidiary (YNP Inc.)"},"content":{"rendered":"<p>Consolidated subsidiary YNP has carried out an absorption-type company split to acquire Inside Growth Co.&#8217;s customer staffing business. A retirement benefit obligation of 15 million yen will be assumed; goodwill amortization period is TBD. The impact on future results is under review and may require revisions to earnings guidance.<\/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":"2323","jir_company_name":"fonfun corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-01","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/2323-20261001-01.pdf","jir_short_summary":"Consolidated subsidiary YNP has carried out an absorption-type company split to acquire Inside Growth Co.'s customer staffing business. A retirement benefit obligation of 15 million yen will be assumed; goodwill amortization period is TBD. The impact on future results is under review and may require revisions to earnings guidance.","jir_summary":"### Overview of the Matter\nToday, following the execution by consolidated subsidiary YNP of an absorption-type company split with Inside Growth Co. as the split company, it was announced that a retirement benefit-related obligation of 15 million yen will be recorded as assumed liabilities. Certain refund liabilities and others are excluded from the scope of assumption, and the goodwill amount and amortization period are currently being calculated. The impact on consolidated results for the fiscal year ending March 2027 will be examined, and earnings guidance will be revised as necessary.\n\n### Outlook and Impact\nThe impact of this absorption-type company split on the full-year earnings forecast is currently under review, and any revision will be considered separately from the financial results announcement. The assumption of the retirement benefit obligation has been confirmed, but the impact of other liabilities and goodwill amortization is undecided and will be announced promptly once determined.","jir_financial_highlights":"Retirement benefit-related obligation: 15 million yen (Unknown)\nGoodwill amount and amortization period: Currently being calculated (Unknown)","jir_category":"","jir_hashtags":"#fonfun, #ProgressOfDisclosure, #AbsorptionTypeCompanySplit","jir_key_figures":"Retirement benefit-related obligation: 15 million yen\nGoodwill amount and amortization period: Currently being calculated\nScope of impact: Impact on consolidated results for the fiscal year ending March 2027 under review","jir_meta_title":"[fonfun] Notice of Effectiveness of Absorption-Type Company Split by Consolidated Subsidiary | October 1, 2026","jir_meta_description":"Report on the effectiveness of an absorption-type company split by fonfun corporation's consolidated subsidiary, including the assumed retirement benefit obligation amount and the outlook for goodwill amortization. The impact on future results is under review and any necessary revisions will be announced promptly.","jir_og_title":"Notice Regarding Absorption-Type Company Split by fonfun corporation","jir_og_description":"The absorption-type company split by consolidated subsidiary YNP for Inside Growth Co.'s customer staffing business has taken effect. A retirement benefit obligation of 15 million yen will be assumed; goodwill amortization is TBD. The impact on future results is under review.","jir_og_image_url":"\/assets\/og\/company-disclosure_update.jpg","jir_chart_data_collection":"[]","ir_related_company":122806,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-126363","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>(Progress of Disclosure) Notice Regarding the Effectiveness of Absorption-Type Company Split for Transfer of Inside Growth Co.&#039;s Customer Staffing Business by Consolidated Subsidiary (YNP Inc.) - 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-2323\/ir\/2323-20261001-01_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-2323\/ir\/2323-20261001-01_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2323\/ir\/2323-20261001-01_wp_disclosure_update\/\",\"name\":\"(Progress of Disclosure) Notice Regarding the Effectiveness of Absorption-Type Company Split for Transfer of Inside Growth Co.'s Customer Staffing Business by Consolidated Subsidiary (YNP Inc.) - 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