{"id":135536,"date":"2026-10-28T16:21:39","date_gmt":"2026-10-28T07:21:39","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7273-20261028-01_wp_disclosure_update\/"},"modified":"2026-10-28T16:21:39","modified_gmt":"2026-10-28T07:21:39","slug":"7273-20261028-01_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7273\/ir\/7273-20261028-01_wp_disclosure_update\/","title":{"rendered":"Revision to Disclosure: Notice Regarding Third-Party Allotment to a Consolidated Subsidiary and Transfer of a Specific Subsidiary"},"content":{"rendered":"<p>ikuyo Co.,Ltd. amended the delegation of authority for determining the terms of issuance for its wholly owned subsidiary Ikuyo Automotive at an extraordinary shareholders meeting. The delegation reference was revised to be based on post-split shares; the maximum issuance amount is set at 5,000 million yen and the minimum subscription price was revised to 1,000 yen. A third-party allotment totaling 500 million yen is scheduled for December 31, 2026, which will increase capital and capital surplus by 250 million yen each after conversion. Voting interest percentages will change. Effective dates for the share split and the new decision on issuance terms are October 23, 2026 and October 28, 2026, respectively.<\/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":"7273","jir_company_name":"ikuyo Co.,Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-28","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/7273-20261028-01.pdf","jir_short_summary":"ikuyo Co.,Ltd. amended the delegation of authority for determining the terms of issuance for its wholly owned subsidiary Ikuyo Automotive at an extraordinary shareholders meeting. The delegation reference was revised to be based on post-split shares; the maximum issuance amount is set at 5,000 million yen and the minimum subscription price was revised to 1,000 yen. A third-party allotment totaling 500 million yen is scheduled for December 31, 2026, which will increase capital and capital surplus by 250 million yen each after conversion. Voting interest percentages will change. Effective dates for the share split and the new decision on issuance terms are October 23, 2026 and October 28, 2026, respectively.","jir_summary":"### Overview of Revision to Disclosure\nFollowing today's board meeting, the delegation to determine the issuance terms for Ikuyo Automotive was approved at an extraordinary shareholders meeting by written resolution dated October 28, 2026. The basis was revised to reflect post-share-split standards: the maximum number of common shares is 5,000,000 shares, the minimum subscription price is 1,000 yen, and the delegation period is until October 28, 2027. The total issuance cap of 5,000 million yen remains unchanged.\n\n### Details of the Capital Increase and Change in Share Structure\nThe third-party allotment of 500 million yen decided this time is scheduled for payment on December 31, 2026. It will involve issuing 500,000 common shares and will increase capital by 250 million yen and capital surplus by 250 million yen. The subscribers will be corporations such as business partners of Ikuyo Automotive. Before and after the third-party allotment, share ownership will change: NIHA Co., Ltd. will have its Class B shares ownership change from 100% to 99.5%, and it will additionally acquire 500 common shares.","jir_financial_highlights":"Issuance share allotment limit: Common shares 5,000,000 shares (After revision)\nMinimum subscription price: 1,000 yen (After revision)\nMaximum total amount of shares to be issued: 50 hundred million yen (No change)\nAmount of capital increase decided this time: 500 million yen (Total unchanged after revision)","jir_category":"","jir_hashtags":"#ikuyo, #RevisionToDisclosure","jir_key_figures":"Issuance share allotment limit: Common shares 5,000,000 shares\nMinimum subscription price: 1,000 yen\nAmount of capital increase: 500 million yen\nShare split effective date: 2026-10-23\nDecision date for issuance terms: 2026-10-28","jir_meta_title":"ikuyo Co.,Ltd. \u2014 Partial Revision to Notice on Third-Party Allotment to Consolidated Subsidiary and Transfer of Specific Subsidiary | October 2026","jir_meta_description":"ikuyo Co.,Ltd. revised the delegation to determine issuance terms for consolidated subsidiary Ikuyo Automotive based on post-share-split standards, updating the issuance cap and subscription price. Capital increase is 500 million yen, minimum subscription price 1,000 yen, and dates updated to October 23\u201328, 2026.","jir_og_title":"ikuyo Co.,Ltd. \u2014 Partial Revision to Notice on Third-Party Allotment to Consolidated Subsidiary and Transfer of Specific Subsidiary","jir_og_description":"ikuyo Co.,Ltd. announced changes to a subsidiary's issuance terms. Standards were revised to post-share-split levels; the capital increase is 500 million yen, minimum subscription price 1,000 yen, and new dates were disclosed.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":57637,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-135536","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>Revision to Disclosure: Notice Regarding Third-Party Allotment to a Consolidated Subsidiary and Transfer of a Specific Subsidiary - 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-7273\/ir\/7273-20261028-01_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-7273\/ir\/7273-20261028-01_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7273\/ir\/7273-20261028-01_wp_disclosure_update\/\",\"name\":\"Revision to Disclosure: Notice Regarding Third-Party Allotment to a Consolidated Subsidiary and Transfer of a Specific Subsidiary - 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