{"id":134316,"date":"2026-10-26T15:57:27","date_gmt":"2026-10-26T06:57:27","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7500-20261026-01_wp_capital_policy\/"},"modified":"2026-10-26T15:57:27","modified_gmt":"2026-10-26T06:57:27","slug":"7500-20261026-01_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7500\/ir\/7500-20261026-01_wp_capital_policy\/","title":{"rendered":"Notice Regarding Stock Split and Partial Amendment of Articles of Incorporation"},"content":{"rendered":"<p>Conduct a stock split to change the trading unit to 10 shares to improve liquidity. Record date: December 16, 2026; Effective date: January 1, 2027. Increase authorized shares from 10,000,000 shares to 100,000,000 shares, and adjust the annual cap for the restricted share-based compensation plan from 10,000 shares to 100,000 shares. No change to capital stock.<\/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":"7500","jir_company_name":"Nishikawa Keisoku Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-26","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/7500-20261026-01.pdf","jir_short_summary":"Conduct a stock split to change the trading unit to 10 shares to improve liquidity. Record date: December 16, 2026; Effective date: January 1, 2027. Increase authorized shares from 10,000,000 shares to 100,000,000 shares, and adjust the annual cap for the restricted share-based compensation plan from 10,000 shares to 100,000 shares. No change to capital stock.","jir_summary":"### Overview of Capital Policy\nThis matter involves implementing capital policy through a stock split and amendment to the articles of incorporation. The stock split will reduce the trading unit to 10 shares, aiming to improve share liquidity and broaden the investor base. Record and effective dates have been set, and the authorized shares will be expanded from the current 10,000,000 shares to 100,000,000 shares. In line with this, the annual cap for the restricted share-based compensation plan will be increased from 10,000 shares to 100,000 shares to enhance flexibility of the executive remuneration system.\n\n### Impact on Shareholders and Next Steps\nAlthough the stock split involves dilution, it is intended to improve liquidity and expand the investor base, aiming for long-term stability of shareholder value. There is no change to capital stock, and expanding the authorized shares secures room for future share issuances. The record date and effective date have been clearly set.","jir_financial_highlights":"Authorized shares: Current 10,000,000 shares \u2192 After change 100,000,000 shares (Increase in the maximum number of authorized shares due to the stock split)\nStock split: 10 shares for each 1 share (Record date December 16, 2026, Effective date January 1, 2027)\nAnnual cap for restricted share-based compensation plan: Annual 10,000 shares \u2192 Annual 100,000 shares (Significant increase)","jir_category":"","jir_hashtags":"#NishikawaKeisoku, #CapitalPolicy, #StockSplit, #ShareBasedCompensation","jir_key_figures":"Authorized shares: Current 10,000,000 shares \u2192 100,000,000 shares\nStock split: Ordinary shares 10 shares for each 1 share\nAnnual cap for restricted share-based compensation plan: 10,000 shares \u2192 100,000 shares","jir_meta_title":"Nishikawa Keisoku Co., Ltd. Announces Stock Split and Amendment to Articles of Incorporation | Effective January 1, 2027","jir_meta_description":"Nishikawa Keisoku Co., Ltd. announces a stock split and expansion of authorized shares. The record date and effective date are disclosed, along with an increase to the annual cap for the restricted share-based compensation plan, enhancing liquidity and future issuance flexibility for investors.","jir_og_title":"Nishikawa Keisoku Co., Ltd. Announces Stock Split and Amendment to Articles of Incorporation | Effective January 1, 2027","jir_og_description":"Nishikawa Keisoku Co., Ltd. will implement a stock split and substantially increase its authorized shares. The scope of the restricted share-based compensation plan will also be expanded. Record and effective dates have been announced.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":56783,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-134316","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 Stock Split 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-7500\/ir\/7500-20261026-01_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-7500\/ir\/7500-20261026-01_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7500\/ir\/7500-20261026-01_wp_capital_policy\/\",\"name\":\"Notice Regarding Stock Split and Partial Amendment of Articles of Incorporation - 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