{"id":133597,"date":"2026-10-23T13:05:41","date_gmt":"2026-10-23T04:05:41","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/1997-20261023-01_wp_capital_policy\/"},"modified":"2026-10-23T13:05:41","modified_gmt":"2026-10-23T04:05:41","slug":"1997-20261023-01_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-1997\/ir\/1997-20261023-01_wp_capital_policy\/","title":{"rendered":"Initiatives Toward Management Focused on Cost of Capital and Share Price (Update)"},"content":{"rendered":"<p>To improve capital profitability and market valuation, the company announced a policy to steadily execute the Phase III medium-term management plan and enhance corporate value through proactive dividends and share buybacks. ROE reached 13.2% and PBR improved to 0.92x, but market valuation remains low. The company will pursue consulting-based renovation proposals, growth through M&#038;A and alliances, and operational reforms. Dividend per share is planned at 155 yen (including a special dividend of 60 yen); payout ratio of 30% or more or shareholders&#8217; equity dividend rate of 3% or more will be adopted.<\/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 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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":"1997","jir_company_name":"Akatsuki Eazima Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-23","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/1997-20261023-01.pdf","jir_short_summary":"To improve capital profitability and market valuation, the company announced a policy to steadily execute the Phase III medium-term management plan and enhance corporate value through proactive dividends and share buybacks. ROE reached 13.2% and PBR improved to 0.92x, but market valuation remains low. The company will pursue consulting-based renovation proposals, growth through M&A and alliances, and operational reforms. Dividend per share is planned at 155 yen (including a special dividend of 60 yen); payout ratio of 30% or more or shareholders' equity dividend rate of 3% or more will be adopted.","jir_summary":"### Overview\nAkatsuki Eazima Co., Ltd. announced an update aimed at realizing management that is conscious of cost of capital and share price. In line with the Phase III medium-term management plan, the company will seek to improve capital profitability and market valuation, strengthen earning power, and further improve ROE. Specific initiatives include consulting-style renovation proposals, growth through M&A and alliances, and investments in operational reforms.\n\n### Shareholder returns and capital policy\nThe year-end dividend for the fiscal year ending August 2026 is planned at 155 yen per share (including a special dividend of 60 yen). The basic policy is stable and continuous dividends; if current-period profit exceeds plan, dividends will be increased, and share buybacks will be executed flexibly depending on business performance. The company will implement whichever is greater: a payout ratio of 30% or more or a shareholders' equity dividend rate of 3% or more.","jir_financial_highlights":"ROE: 13.2% (YoY: Unknown)\nPBR: 0.92x (Increased from previous year)\nDividend per share: 155 yen (Includes special dividend of 60 yen)\nFiscal period: Fiscal year ending August 2026 (Actuals)\nPayout ratio \/ Shareholders' equity dividend rate: 30% or more \/ 3% or more (Policy)","jir_category":"","jir_hashtags":"#AkatsukiEazima","jir_key_figures":"ROE: 13.2%\nDividend per share: 155 yen (including special dividend of 60 yen)\nPBR: 0.92x","jir_meta_title":"Akatsuki Eazima Co., Ltd. - Capital Policy Update | October 2026","jir_meta_description":"Akatsuki Eazima Co., Ltd. updated initiatives aimed at management conscious of cost of capital and share price. ROE 13.2%, PBR improved to 0.92x. Dividend planned at 155 yen; company will pursue M&A, operational reforms, and alliances.","jir_og_title":"Akatsuki Eazima Co., Ltd. - Capital Policy Update | October 2026","jir_og_description":"Update aimed at realizing management conscious of cost of capital and share price. ROE improved and the company announced dividend policy and flexible share buyback approach.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59179,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-133597","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>Initiatives Toward Management Focused on Cost of Capital and Share Price (Update) - 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-1997\/ir\/1997-20261023-01_wp_capital_policy\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-1997\/ir\/1997-20261023-01_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-1997\/ir\/1997-20261023-01_wp_capital_policy\/\",\"name\":\"Initiatives Toward Management Focused on Cost of Capital and Share Price (Update) - 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