Decrease the entire balance of legal capital surplus and transfer to other capital surplus. Use the transferred amount as the source to appropriate to retained earnings, aiming to strengthen the financial base and secure flexibility for shareholder returns. Implementation is subject to shareholders meeting approval, scheduled for November 26.<\/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":"7035","jir_company_name":"and factory,inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-10-26","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/7035-20261026-02.pdf","jir_short_summary":"Decrease the entire balance of legal capital surplus and transfer to other capital surplus. Use the transferred amount as the source to appropriate to retained earnings, aiming to strengthen the financial base and secure flexibility for shareholder returns. Implementation is subject to shareholders meeting approval, scheduled for November 26.","jir_summary":"### Overview of Capital Policy\nAt the board meeting held today, it was resolved to submit to the 12th Ordinary General Meeting of Shareholders scheduled for November 26, 2026, a proposal to decrease capital and to appropriate surplus, subject to approval by the shareholders meeting. The entire legal capital surplus of 800,460,045 yen will be decreased and transferred to other capital surplus. After the transfer, the transferred amount will be appropriated to retained earnings. Through this, the company plans to cover carried-forward losses.\n\n### Outlook and Impact on Shareholders\nThere will be no change to the total number of issued shares and no impact on the number of shares held by each shareholder. There will also be no change in net assets, and there is stated to be no impact on operating results for the fiscal year ending August 2027. The matter is subject to shareholders meeting approval. A creditor objection publication date and final date have been set, and the effective date is planned to be January 5, 2027.","jir_financial_highlights":"Decrease in legal capital surplus: 800,460,045 yen (Decrease of entire balance)\nAppropriation of surplus: Retained earnings after transfer 800,460,045 yen (Same amount before and after transfer)\nEffective date: 2027-01-05 (Planned)","jir_category":"","jir_hashtags":"#NoShareBuybackConsideration, #CapitalPolicy, #AppropriationOfSurplus","jir_key_figures":"Decrease amount of legal capital surplus: 800,460,045 yen\nAmount to be transferred to retained earnings: 800,460,045 yen\nPlanned effective date: 2027-01-05","jir_meta_title":"and factory,inc. - Decrease in Legal Capital Surplus and Appropriation of Surplus Subject to Shareholders Approval\uff5cNovember 26, 2026","jir_meta_description":"and factory,inc. plans to decrease the entire legal capital surplus and appropriate the amount to retained earnings to strengthen financial stability and enable flexible shareholder returns. Implementation is subject to shareholders meeting approval.","jir_og_title":"and factory,inc. to Implement Capital Policy\uff5cShareholders Meeting Scheduled for November 26","jir_og_description":"Considering a decrease of the full legal capital surplus and appropriation of surplus; subject to shareholders meeting approval and intended to appropriate to retained earnings to strengthen the financial position.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":61035,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-134383","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n