{"id":135797,"date":"2026-10-28T18:31:52","date_gmt":"2026-10-28T09:31:52","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4446-20261028-01_wp_corporate_restructuring\/"},"modified":"2026-10-28T18:31:52","modified_gmt":"2026-10-28T09:31:52","slug":"4446-20261028-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4446\/ir\/4446-20261028-01_wp_corporate_restructuring\/","title":{"rendered":"Notice of Absorption-Type Merger Between Consolidated Subsidiaries"},"content":{"rendered":"<p>A resolution was made to carry out an absorption-type merger between consolidated subsidiaries. The surviving company will be Viewn, and the disappearing company will be Link-U Products. Expected effects are synergy creation and cost reduction; no impact is expected on the Company&#8217;s consolidated financial results. The effective date is scheduled for January 1, 2027.<\/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":"4446","jir_company_name":"Link-U Group Inc.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-28","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/4446-20261028-01.pdf","jir_short_summary":"A resolution was made to carry out an absorption-type merger between consolidated subsidiaries. The surviving company will be Viewn, and the disappearing company will be Link-U Products. Expected effects are synergy creation and cost reduction; no impact is expected on the Company's consolidated financial results. The effective date is scheduled for January 1, 2027.","jir_summary":"### Overview of the Merger\nThe Company resolved to carry out an absorption-type merger between wholly owned subsidiaries. The surviving company will be Viewn, and the disappearing company will be Link-U Products. The merger will be executed without allocation of shares or cash, and the effective date is scheduled for January 1, 2027. The purpose is to consolidate management resources and improve profitability through operational efficiencies.\n\n### Impact and Future Schedule\nThis merger is between two 100% consolidated subsidiaries of the Company and is not expected to impact the Company's consolidated financial results. The merger agreement execution and the approving shareholders' meetings were all held on October 28, 2026, and the effective date is scheduled for January 1, 2027.","jir_financial_highlights":"Fiscal Year-End: July 31 (Unknown)\nCapital: 49,000 thousand yen (Unknown)","jir_category":"","jir_hashtags":"#NoShareBuyback, #NoExecutivePersonnelChanges","jir_key_figures":"Effective date of this merger: 2027-01-01 (scheduled)\nSurviving company: Viewn Co., Ltd. \/ Disappearing company: Link-U Products Co., Ltd.\nCapital: 49,000 thousand yen (surviving company) \/ 10,000 thousand yen (disappearing company)","jir_meta_title":"Link-U Group Inc. Announces Absorption-Type Merger Between Consolidated Subsidiaries | Effective January 1, 2027 (Scheduled)","jir_meta_description":"Link-U Group Inc. announced an absorption-type merger between Viewn and Link-U Products. Viewn will be the surviving company and Link-U Products the disappearing company. No impact is expected on consolidated results. Effective date is scheduled for January 1, 2027.","jir_og_title":"Absorption-Type Merger Between Consolidated Subsidiaries Announced | Effective January 1, 2027 (Scheduled)","jir_og_description":"Link-U Group Inc. has announced an absorption-type merger between subsidiaries. Viewn will survive and Link-U Products will be dissolved. No direct impact expected on results; effective date scheduled for 2027-01-01.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":58149,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-135797","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 of Absorption-Type Merger Between Consolidated Subsidiaries - 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-4446\/ir\/4446-20261028-01_wp_corporate_restructuring\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4446\/ir\/4446-20261028-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4446\/ir\/4446-20261028-01_wp_corporate_restructuring\/\",\"name\":\"Notice of Absorption-Type Merger Between Consolidated Subsidiaries - 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