Reduce the amounts of capital and capital surplus, transfer the reduced amounts to other capital surplus, then transfer to retained earnings. Capital will be reduced from 1,813,652,455 yen to 100,000,000 yen, and capital surplus will be reduced from 3,222,352,454 yen to 100,000,000 yen. No effect on net assets is expected. Shareholders’ meeting approval is scheduled for 2026\/11\/30, and the effective date is scheduled for 2027\/02\/13.<\/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":"8783","jir_company_name":"abc Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-10-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/8783-20261030-03.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. Capital will be reduced from 1,813,652,455 yen to 100,000,000 yen, and capital surplus will be reduced from 3,222,352,454 yen to 100,000,000 yen. No effect on net assets is expected. Shareholders' meeting approval is scheduled for 2026\/11\/30, and the effective date is scheduled for 2027\/02\/13.","jir_summary":"### Overview of Capital Policy\nThe purpose of this measure is to strengthen financial soundness and secure flexibility in capital policy by reducing capital and capital surplus and appropriating retained earnings. The amounts of capital and capital surplus after the reduction will be 100,000,000 yen, the reduced amounts will be transferred to other capital surplus, and then re-transferred to retained earnings brought forward. There will be no impact on the total number of issued shares, and no material impact on net assets is expected.\n\n### Schedule and Impact\nThe board resolution date is 2026-10-30, the shareholders' meeting resolution date is scheduled for 2026-11-30, and the effective date is scheduled for 2027-02-13. This operation is an account transfer within the balance sheet and is stated to have no impact on operating results. For shareholders, the number of shares held will not change; the measure aims to ensure capital soundness and improve the flexibility of capital policy.","jir_financial_highlights":"Amount of Capital: 1,813,652,455 yen \u2192 1,713,652,455 yen decrease (After reduction: 100,000,000 yen)\nAmount of Capital Surplus: 3,222,352,454 yen \u2192 3,122,352,454 yen decrease (After reduction: 100,000,000 yen)\nAppropriation of Surplus: Other capital surplus 7,162,180,848 yen \u2192 Retained earnings brought forward 7,162,180,848 yen (Transfer only, no total change)","jir_category":"","jir_hashtags":"#abcCo.,Ltd., #CapitalPolicy, #ShareholdersMeeting, #SurplusTransfer","jir_key_figures":"Amount of Capital: 1,813,652,455 yen (current) \u2192 1,713,652,455 yen (after reduction)\nAmount of Capital Surplus: 3,222,352,454 yen (current) \u2192 3,122,352,454 yen (after reduction)\nAppropriation of Surplus: Other capital surplus 7,162,180,848 yen \u2192 Retained earnings brought forward 7,162,180,848 yen (transfer)","jir_meta_title":"abc Co., Ltd. to Resolve Reduction of Capital and Appropriation of Surplus\uff5cShareholders' Meeting November 2026","jir_meta_description":"abc Co., Ltd. plans to resolve reductions of capital and capital surplus and to appropriate surplus. The reductions will lower capital and capital surplus to 100,000,000 yen each; surplus will be transferred to retained earnings. No change in net assets is expected. Effective date scheduled for 2027-02-13.","jir_og_title":"abc Co., Ltd. to Resolve Reduction of Capital and Appropriation of Surplus\uff5cNovember 2026","jir_og_description":"abc Co., Ltd. will reduce capital and capital surplus and transfer surplus. Approval at the shareholders' meeting is pending. No material impact expected; aims to secure financial soundness and flexibility of capital policy.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59151,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-138759","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n