A simplified absorption-type split has been approved to transfer the data health business to MedCare Co., Ltd. Consideration is 1 yen in cash, the scheduled split effective date is 2026-12-01, assets and liabilities to be transferred are 64 million yen and 6 million yen respectively, and the business accounted for 0.9% of sales (for the split division in the fiscal year ended March 2026). The impact on consolidated results for the fiscal year ending March 2027 is expected to be minor.<\/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\/2175-20261021-02.pdf","jir_short_summary":"A simplified absorption-type split has been approved to transfer the data health business to MedCare Co., Ltd. Consideration is 1 yen in cash, the scheduled split effective date is 2026-12-01, assets and liabilities to be transferred are 64 million yen and 6 million yen respectively, and the business accounted for 0.9% of sales (for the split division in the fiscal year ended March 2026). The impact on consolidated results for the fiscal year ending March 2027 is expected to be minor.","jir_summary":"### Overview and Purpose of the Split\nThis company split is a simplified absorption-type split aimed at transferring the data health business to MedCare Co., Ltd., and an absorption-type split agreement has been executed on the same date. The effective date of the split is scheduled for 2026-12-01, and the split will be implemented without obtaining approval at a shareholders meeting. The splitting method designates SMS Co., Ltd. as the splitting company and MedCare Co., Ltd. as the successor company; there will be no issuance of bonds with stock acquisition rights or changes to capital as a result of the succession.\n\n### Future Impact and Schedule\nMajor contracts and customer relationships between the two companies will continue after the succession to ensure stable operation of the transferred business. The impact on consolidated results for the fiscal year ending March 2027 is expected to be minor, and there is no change to the consolidated earnings guidance for the fiscal year ending March 2027 as announced in April 2026.","jir_financial_highlights":"Sales of the division to be split: 590 million yen (Sales of the split division accounted for 0.9% of consolidated sales)\nAssets to be transferred: 64 million yen (Book value at the relevant fiscal year-end)\nLiabilities to be transferred: 6 million yen (Book value at the relevant fiscal year-end)","jir_category":"","jir_hashtags":"#SMSRestructuring, #DataHealth, #BusinessPortfolio, #SimplifiedAbsorptionSplit","jir_key_figures":"Sales of the division to be split: 590 million yen (Fiscal year ended March 2026)\nSplit assets: Total 64 million yen, Split liabilities: Total 6 million yen (book value, as of 2026-03-31)\nSuccessor company MedCare Co., Ltd. capital: 10 million yen, Fiscal year-end: March 31, Number of issued shares: 652,000 shares","jir_meta_title":"SMS Co., Ltd. \u2014 Notice of Company Split to Transfer Data Health Business to MedCare Co., Ltd. | 2026","jir_meta_description":"SMS Co., Ltd. announced a simplified absorption-type split to transfer its data health business to MedCare Co., Ltd. Key points on the split schedule, assets and liabilities, post-transfer structure, and outlook for the fiscal year ending March 2027 are summarized.","jir_og_title":"SMS Co., Ltd. \u2014 Notice of Company Split to Transfer Data Health Business to MedCare Co., Ltd.","jir_og_description":"Announcement of a simplified absorption-type split to transfer the data health business to MedCare Co., Ltd. Summary of schedule, transfer details, impact, and future outlook.","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-133116","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n