{"id":126451,"date":"2026-10-02T18:52:52","date_gmt":"2026-10-02T09:52:52","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3205-20261001-01_wp_corporate_restructuring\/"},"modified":"2026-10-02T18:52:52","modified_gmt":"2026-10-02T09:52:52","slug":"3205-20261001-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3205\/ir\/3205-20261001-01_wp_corporate_restructuring\/","title":{"rendered":"Notice of Absorption-Type Merger of Wholly Owned Subsidiary (Daidoh Forward Co., Ltd.), Change in Specified Subsidiary Status and Partial Amendment of Articles of Incorporation"},"content":{"rendered":"<p>Daidoh Limited will absorb its wholly owned subsidiary Daidoh Forward to accelerate reform of the group&#8217;s apparel business. The merging company will be Daidoh Limited, and the effective date is scheduled for 2026-12-01. Approval at an extraordinary shareholders&#8217; meeting is a condition. The articles of incorporation will be amended to newly add apparel-related businesses.<\/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":"3205","jir_company_name":"Daidoh Limited","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-01","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3205-20261001-01.pdf","jir_short_summary":"Daidoh Limited will absorb its wholly owned subsidiary Daidoh Forward to accelerate reform of the group's apparel business. The merging company will be Daidoh Limited, and the effective date is scheduled for 2026-12-01. Approval at an extraordinary shareholders' meeting is a condition. The articles of incorporation will be amended to newly add apparel-related businesses.","jir_summary":"### Overview of the Merger\nThis notice announces that Daidoh Limited will absorb its wholly owned subsidiary Daidoh Forward and make accompanying amendments to its articles of incorporation. The method of the absorption-type merger will have Daidoh Limited as the surviving company and Daidoh Forward as the dissolved company, with an effective date scheduled for 2026-12-01. The merger aims to revive the apparel business as part of the mid-term plan \"Evolution and Leap\" by accelerating decision-making and consolidating management resources. Approval of the merger agreement will be sought at an extraordinary shareholders' meeting (scheduled for 2026-11-19); Daidoh Forward will not hold a shareholders' meeting because a simplified merger procedure applies.\n\n### Impact and Outlook\nThe impact of the merger on consolidated results is expected to be minor; however, an extraordinary loss (loss on extinction of bundled shares) is expected to be recorded, and the amount is currently under review. Going forward, Daidoh Limited will proactively promote the revival of the apparel business and growth investments to achieve the mid-term plan target of consolidated operating income of 4,000 million yen by the final fiscal year ending 2029.","jir_financial_highlights":"Consolidated Net Sales: 40,000 million yen (Forecast for the fiscal year ending 2027-03)\nConsolidated Operating Income: 1,500 million yen (Forecast)\nNet Income Attributable to Owners of Parent: 780 million yen (Forecast)\nExtraordinary Loss (Loss on Extinction of Bundled Shares): Unknown (Unknown)","jir_category":"","jir_hashtags":"#DaidohLimited, #CorporateRestructuring_MA, #ArticlesOfIncorporationAmendment, #ApparelBusinessRevival","jir_key_figures":"Consolidated Net Sales: 40,000 million yen (Forecast for the fiscal year ending 2027-03)\nConsolidated Operating Income: 1,500 million yen (Same)\nNet Income Attributable to Owners of Parent: 780 million yen (Same)","jir_meta_title":"Daidoh Limited \u2013 Notice of Absorption-Type Merger of Wholly Owned Subsidiary and Amendment of Articles of Incorporation | Effective 2026-12-01 (Scheduled)","jir_meta_description":"Daidoh Limited will absorb its wholly owned subsidiary Daidoh Forward to drive the revival of its apparel business. The company discloses outlook for consolidated results, expected extraordinary loss, and the schedule for the extraordinary shareholders' meeting.","jir_og_title":"Daidoh Limited \u2013 Notice of Absorption-Type Merger of Wholly Owned Subsidiary and Amendment of Articles of Incorporation","jir_og_description":"Daidoh Limited will absorb Daidoh Forward to promote the revival of the apparel business, disclosing an expected extraordinary loss and future earnings outlook.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":56939,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-126451","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 Absorption-Type Merger of Wholly Owned Subsidiary (Daidoh Forward Co., Ltd.), Change in Specified Subsidiary Status and Partial Amendment of Articles of Incorporation - 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-3205\/ir\/3205-20261001-01_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-3205\/ir\/3205-20261001-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3205\/ir\/3205-20261001-01_wp_corporate_restructuring\/\",\"name\":\"Notice of Absorption-Type Merger of Wholly Owned Subsidiary (Daidoh Forward Co., Ltd.), Change in Specified Subsidiary Status and Partial Amendment of Articles of Incorporation - Japan IR\",\"isPartOf\":{\"@id\":\"https:\/\/japanir.jp\/en\/#website\"},\"datePublished\":\"2026-10-02T09:52:52+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3205\/ir\/3205-20261001-01_wp_corporate_restructuring\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/japanir.jp\/en\/company\/company-3205\/ir\/3205-20261001-01_wp_corporate_restructuring\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-3205\/ir\/3205-20261001-01_wp_corporate_restructuring\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/japanir.jp\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Notice of Absorption-Type Merger of Wholly Owned Subsidiary (Daidoh Forward Co., Ltd.), Change in Specified Subsidiary Status and Partial Amendment of Articles of Incorporation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/japanir.jp\/en\/#website\",\"url\":\"https:\/\/japanir.jp\/en\/\",\"name\":\"Japan IR\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/japanir.jp\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Notice of Absorption-Type Merger of Wholly Owned Subsidiary (Daidoh Forward Co., Ltd.), Change in Specified Subsidiary Status and Partial Amendment of Articles of Incorporation - 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