Yoko was made a wholly owned subsidiary through a simplified share exchange. The effective date is 2026-10-01. The impact on future consolidated results is expected to be minimal. 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The effective date is 2026-10-01. The impact on future consolidated results is expected to be minimal. A change of representative director also took effect on the same date.","jir_summary":"### Summary of the News\nThe Company executed a simplified share exchange to make Yoko Co., Ltd. a wholly owned subsidiary. The procedures were approved at the Board of Directors meeting and an extraordinary general meeting of shareholders held on 2026-08-28, and the effective date was set as 2026-10-01. Yoko operates a franchisee business of Duskin. The impact on future consolidated results is expected to be minimal.\n\n### Organizational and Personnel Impact and Future Outlook\nOrganizational restructuring and a change of representative director were implemented in connection with this subsidiary acquisition. The Company intends to promptly disclose any related matters as they arise. Direct impacts on capital policy and financial indicators are expected to be limited.","jir_financial_highlights":"Specific Financial Indicator: Unknown (Unknown)","jir_category":"","jir_hashtags":"#NoShareBuyback, #NoExecutivePersonnelChanges","jir_key_figures":"Effective date of this share exchange: 2026-10-01\nDate of change of Yoko representative director: 2026-10-01 (Note 1)\nYoko capital: 20 million yen","jir_meta_title":"Nac Co., Ltd. \u2014 Completion of Full Subsidiary Status via Simplified Share Exchange\uff5cOctober 2026","jir_meta_description":"Nac Co., Ltd. announced that Yoko Co., Ltd. became a wholly owned subsidiary via a simplified share exchange, effective 2026-10-01. The impact on consolidated results is expected to be minimal. A change of representative director was also disclosed.","jir_og_title":"Nac Co., Ltd. \u2014 Yoko Made a Wholly Owned Subsidiary via Simplified Share Exchange\uff5cOctober 2026","jir_og_description":"Nac Co., Ltd. has made Yoko a wholly owned subsidiary. The effective date and change of representative director were announced. The impact is expected to be minimal.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57545,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"executive_change","footnotes":""},"sector":[],"importance":[],"class_list":["post-126421","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n