Reduce the amounts of capital and capital surplus, transfer the reduced amounts to other capital surplus, then transfer to retained earnings to cover deficits. Effective dates are tentative and subject to shareholder approval. Total net assets will not change and there is no impact on the total number of shares.<\/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":"3647","jir_company_name":"ASULINA 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\/3647-20261026-02.pdf","jir_short_summary":"Reduce the amounts of capital and capital surplus, transfer the reduced amounts to other capital surplus, then transfer to retained earnings to cover deficits. Effective dates are tentative and subject to shareholder approval. Total net assets will not change and there is no impact on the total number of shares.","jir_summary":"### Key Points of Capital Policy\nThis action is planned to cover deficits by reducing capital and capital surplus, transferring the reduced amounts to other capital surplus, and ultimately transferring them to retained earnings carried forward. There will be no change to the total number of issued shares and no effect on shareholders' number of shares held. The total amount of net assets will remain unchanged. The measure aims to strengthen the company's financial position and enhance flexibility for resuming dividends.\n\n### Schedule and Impact Going Forward\nThe Board resolution date is October 26, 2026; the Ordinary General Meeting of Shareholders resolution date is scheduled for November 26, 2026; and the effective date is scheduled for December 29, 2026. Dates for creditor objection publication and final objection deadline are likewise listed as scheduled, and implementation is subject to shareholder approval. This treatment is a reclassification within net assets and is explained as having no direct impact on operating performance.","jir_financial_highlights":"Amount of Capital: 500,000,000 yen (Decrease of 861,219,460 yen (current 1,361,219,460 yen \u2192 500,000,000 yen))\nAmount of Capital Surplus: 360,542,669 yen (Decrease of 209,925,229 yen (570,467,898 yen \u2192 360,542,669 yen))\nOther Capital Surplus: 1,471,157,663 yen (Transferred amount equal to the decrease)\nRetained Earnings Carried Forward: 1,471,157,663 yen (Increase of 1,471,157,663 yen)","jir_category":"","jir_hashtags":"#ASULINA, #ChangeInCapitalPolicy, #TransferOfSurplus","jir_key_figures":"Amount of Capital: 500,000,000 yen (before decrease 1,361,219,460 yen, after decrease)\nAmount of Capital Surplus: 360,542,669 yen (before decrease 570,467,898 yen, after decrease)\nRetained Earnings Carried Forward = Amount equal to the decrease in Other Capital Surplus: 1,471,157,663 yen","jir_meta_title":"ASULINA Co.,Ltd. \u2014 Reduction of Capital and Appropriation of Surplus Submitted to Shareholders' Meeting | November 2026","jir_meta_description":"ASULINA Co.,Ltd. plans to resolve to reduce capital and capital surplus and transfer the amounts to other capital surplus and then to retained earnings. Overview and schedule of this capital policy, subject to shareholder approval.","jir_og_title":"ASULINA Co.,Ltd. \u2014 Reduction of Capital and Treatment of Surplus Submitted to Shareholders' Meeting | November 2026","jir_og_description":"ASULINA Co.,Ltd. will implement a reduction of capital and capital surplus as a capital policy measure. Explanation of surplus transfers to cover deficits and the meeting schedule.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60995,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-134422","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n