{"id":128474,"date":"2026-10-08T16:08:48","date_gmt":"2026-10-08T07:08:48","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2127-20261008-01_wp_disclosure_update\/"},"modified":"2026-10-08T16:08:48","modified_gmt":"2026-10-08T07:08:48","slug":"2127-20261008-01_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2127\/ir\/2127-20261008-01_wp_disclosure_update\/","title":{"rendered":"Notice of Establishment of an Independent Committee Regarding Interim Dividends That Exceeded Distributable Amounts"},"content":{"rendered":"<p>An independent committee has been established after interim dividends in prior fiscal years were found to have exceeded distributable amounts. The investigation report is expected to be received around late October 2026. The investigation will cover fact-finding, root-cause analysis, consideration of responsibilities, and recommendations for recurrence prevention.<\/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":"2127","jir_company_name":"Nihon M&A Center Holdings Inc.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-08","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/2127-20261008-01.pdf","jir_short_summary":"An independent committee has been established after interim dividends in prior fiscal years were found to have exceeded distributable amounts. The investigation report is expected to be received around late October 2026. The investigation will cover fact-finding, root-cause analysis, consideration of responsibilities, and recommendations for recurrence prevention.","jir_summary":"### Overview of the Matter\nThe Company announced that interim dividends paid in December 2024 and December 2025 exceeded distributable amounts. In response, an independent committee has been established to conduct fact-finding, identify root causes, examine the responsibilities of involved parties, and propose measures to prevent recurrence. The committee is composed of independent experts, including four attorneys and one certified public accountant.\n\n### Outlook and Impact\nThe independent committee will begin its investigation today and is expected to submit its report around late October 2026. The contents of the report and proposed recurrence-prevention measures will be disclosed promptly, and while the Company expects a negligible impact on consolidated financial results, any additional disclosures will be made without delay. The Company reiterates its apology to shareholders and stakeholders.","jir_financial_highlights":"Interim dividends exceeding distributable amounts: Unknown (Unknown)","jir_category":"","jir_hashtags":"#ExcludedGenericTagsForUSJapanEquityIRAnalysis","jir_key_figures":"Occurrence of interim dividends exceeding distributable amounts\nEstablishment of an independent committee\nTarget timing for publication of investigation report: late October 2026","jir_meta_title":"Nihon M&A Center Holdings Inc. Announces Establishment of Independent Committee\uff5cOctober 2026","jir_meta_description":"Announcement of the start of an investigation and establishment of an independent committee regarding interim dividends that exceeded distributable amounts. The report is expected around late October 2026; the Company assesses the impact as minimal.","jir_og_title":"Nihon M&A Center Holdings Inc. Announces Establishment of Independent Committee","jir_og_description":"In response to interim dividends that exceeded distributable amounts, an independent committee has been established. 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