{"id":139225,"date":"2026-10-30T20:32:07","date_gmt":"2026-10-30T11:32:07","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3647-20261030-02_wp_corporate_restructuring\/"},"modified":"2026-10-30T20:32:07","modified_gmt":"2026-10-30T11:32:07","slug":"3647-20261030-02_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3647\/ir\/3647-20261030-02_wp_corporate_restructuring\/","title":{"rendered":"Notice Regarding Headquarters Relocation and Occurrence of Extraordinary Loss"},"content":{"rendered":"<p>Board resolved headquarters relocation, planned for January 2027. A head office relocation expense of 3,500,000 yen related to termination of the current office lease will be recorded as an extraordinary loss. Duplicate rent will be handled during the overlap period; no impact on earnings guidance.<\/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\u2606\u2606","jir_publication_date":"2026-10-30","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/10\/3647-20261030-02.pdf","jir_short_summary":"Board resolved headquarters relocation, planned for January 2027. A head office relocation expense of 3,500,000 yen related to termination of the current office lease will be recorded as an extraordinary loss. Duplicate rent will be handled during the overlap period; no impact on earnings guidance.","jir_summary":"### Overview of Headquarters Relocation\nThe Company resolved at the Board of Directors meeting to relocate its headquarters. The new location will be 1st Floor, Gotanda No.1 note Building, 7-7-7 Nishi-Gotanda, Shinagawa-ku, Tokyo, and the relocation is scheduled for January 2027. The purposes of the relocation are to expand business areas, strengthen cooperation within the group, facilitate information sharing, accelerate decision-making, improve operational efficiency, and enhance the governance framework.\n\n### Financial Impact and Outlook\nA head office lease termination expense of 3,500,000 yen is expected to be recorded as an extraordinary loss in connection with the relocation. Although duplicate rent will occur during the relocation period, accounting treatment will be appropriately conducted according to the period. There is no impact on the earnings forecast for the fiscal year ending August 2027, and this has already been incorporated into the financial summary for the fiscal year ending August 2026.","jir_financial_highlights":"Head Office Relocation Expense: 3,500,000 yen (Expected to be recorded as an extraordinary loss)\nRelocation Timing: January 2027 (planned) (Unknown)","jir_category":"","jir_hashtags":"#ASULINA, #HeadquartersRelocation, #ExtraordinaryLoss","jir_key_figures":"Head Office Relocation Expense: 3,500,000 yen\nRelocation Timing: January 2027 (planned)\nTreatment of Duplicate Rent Period: Appropriate accounting treatment planned","jir_meta_title":"ASULINA Co.,Ltd. Notice of Headquarters Relocation and Recording of Extraordinary Loss\uff5cRelocation Planned January 2027","jir_meta_description":"ASULINA Co.,Ltd. resolved to relocate its headquarters and plans to record an extraordinary loss of 3,500,000 yen related to the relocation. The move is scheduled for January 2027, with no impact on earnings guidance, and duplicate rent periods will be accounted for appropriately.","jir_og_title":"ASULINA Co.,Ltd. Notice of Headquarters Relocation and Recording of Extraordinary Loss","jir_og_description":"Board resolved headquarters relocation, planned for January 2027. Extraordinary loss of 3,500,000 yen; no impact on earnings guidance. Aiming to strengthen governance and optimize costs after relocation.","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":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-139225","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 Regarding Headquarters Relocation and Occurrence of Extraordinary Loss - 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-3647\/ir\/3647-20261030-02_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-3647\/ir\/3647-20261030-02_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3647\/ir\/3647-20261030-02_wp_corporate_restructuring\/\",\"name\":\"Notice Regarding Headquarters Relocation and Occurrence of Extraordinary Loss - 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