{"id":133115,"date":"2026-10-21T15:44:14","date_gmt":"2026-10-21T06:44:14","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/2175-20261021-01_wp_corporate_restructuring\/"},"modified":"2026-10-21T15:44:14","modified_gmt":"2026-10-21T06:44:14","slug":"2175-20261021-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-2175\/ir\/2175-20261021-01_wp_corporate_restructuring\/","title":{"rendered":"Notice Regarding Establishment of a Subsidiary through Company Split (Simple Incorporation-type Split) and Transfer of Shares of the Subsidiary (Change in Subsidiary)"},"content":{"rendered":"<p>At a board resolution today, the stress-check outsourcing business will be transferred to the newly established company through a simple incorporation-type company split, and all shares of the new company will be transferred to Wellness Communications Co., Ltd. The scheduled split date and the execution date of the transfer are December 1, 2026. The new company will be excluded from the consolidated scope, and the impact on the current fiscal year consolidated results is expected to be minimal.<\/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":"2175","jir_company_name":"SMS Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-21","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/2175-20261021-01.pdf","jir_short_summary":"At a board resolution today, the stress-check outsourcing business will be transferred to the newly established company through a simple incorporation-type company split, and all shares of the new company will be transferred to Wellness Communications Co., Ltd. The scheduled split date and the execution date of the transfer are December 1, 2026. The new company will be excluded from the consolidated scope, and the impact on the current fiscal year consolidated results is expected to be minimal.","jir_summary":"### Overview of the Split and Transfer\nThe Company resolved to transfer its stress-check outsourcing service business to a newly established company through a company split (simple incorporation-type split), and to transfer all shares of the newly established company to Wellness Communications Co., Ltd. The split effective date is scheduled for December 1, 2026, and the execution date of the share transfer (closing) is also scheduled for the same date.\n\n### Impact on Business and Financials and Organizational Structure\nAs a result of this split, the new company will become a wholly owned subsidiary of the Company and will be excluded from the Company's consolidated scope. The impact on the consolidated earnings forecast for the fiscal year ending March 31, 2027 is expected to be minimal. The establishment date and the officers of the new company will be determined in the future.","jir_financial_highlights":"Net sales: 64,735 million yen (Unknown)\nNet assets: 26,724 million yen (Unknown)\nTotal assets: 52,774 million yen (Unknown)\nName of new company after the split: Stress Check Co., Ltd. (Unknown)","jir_category":"","jir_hashtags":"#SMS_IR, #BusinessRestructuring, #StressCheck, #GrowthStrategy","jir_key_figures":"Effective date of the split (effective date \/ date of registration of establishment of the new company): 2026-12-01 (scheduled)\nExecution date of this share transfer (closing): 2026-12-01 (scheduled)\nCapital of the new company: 1 million yen\nNet sales before the split: 64,735 million yen (Fiscal year ended March 2026)","jir_meta_title":"SMS Co., Ltd. - Notice of Company Split and Subsidiary Share Transfer | December 2026","jir_meta_description":"SMS Co., Ltd. announced the split and transfer of its stress-check outsourcing business to a newly established company, with Wellness Communications Co., Ltd. as the transferee. The change in consolidated scope is expected, with minimal impact on the fiscal year ending March 2027.","jir_og_title":"SMS Co., Ltd. - Notice of Company Split and Share Transfer","jir_og_description":"The stress-check outsourcing business will be spun off via an incorporation-type split and the shares will be transferred to Wellness Communications Co., Ltd. Impact on consolidation is minimal; outlook for the fiscal year ending March 2027 remains unchanged.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9446,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-133115","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 Regarding Establishment of a Subsidiary through Company Split (Simple Incorporation-type Split) and Transfer of Shares of the Subsidiary (Change in Subsidiary) - 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-2175\/ir\/2175-20261021-01_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-2175\/ir\/2175-20261021-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-2175\/ir\/2175-20261021-01_wp_corporate_restructuring\/\",\"name\":\"Notice Regarding Establishment of a Subsidiary through Company Split (Simple Incorporation-type Split) and Transfer of Shares of the Subsidiary (Change in Subsidiary) - 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