With the effectiveness of this share exchange, RIE became a wholly owned subsidiary of Recomm Co., Ltd. Through the cancellation of RIE shares held by Koshin, the handling of the total number of issued shares and voting rights remained unchanged. 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Through the cancellation of RIE shares held by Koshin, the handling of the total number of issued shares and voting rights remained unchanged. The impact on future consolidated results is expected to be immaterial.","jir_summary":"### Completion of the Share Exchange and Subsidiarization\nRecomm Co., Ltd. completed making its consolidated subsidiary Recomm IE Partner Co., Ltd. (RIE) a wholly owned subsidiary through a share exchange, and announced that the effective date is 2026-11-09. RIE's treasury shares were acquired and cancelled by Koshin, leaving 45 shares of RIE outstanding. The procedure was carried out with RIE's approval and did not result in share dilution.\n\n### Future Impact and Accounting Treatment\nThe accounting treatment will be handled as an equity transaction under continuing control in consolidated financial statements pursuant to IFRS 10. No goodwill will be recognized; the difference between the acquisition consideration and non-controlling interests will be treated as capital surplus. Therefore, no impact on consolidated profit or loss is expected. RIE is already a consolidated subsidiary of the Company, and the effect on consolidated results for the fiscal year ending September 2027 is expected to be immaterial.","jir_financial_highlights":"Effective date of this share exchange: November 9, 2026 (Unknown)\nCancellation date of treasury shares acquired by RIE: October 27, 2026 (Unknown)\nTotal number of issued shares of RIE (after cancellation): 147 shares (Unknown)","jir_category":"","jir_hashtags":"#Recomm, #ShareExchange, #Subsidiarization","jir_key_figures":"Effective date of this share exchange: November 9, 2026\nTotal number of issued shares of RIE (after cancellation): 147 shares\nNew ownership relationship: RIE is a wholly owned subsidiary of the Company (voting rights ownership ratio 100%)","jir_meta_title":"Recomm Co., Ltd. Announces Completion of Making Consolidated Subsidiary a Wholly Owned Subsidiary via Share Exchange\uff5cNovember 2026","jir_meta_description":"Recomm Co., Ltd. has completed a share exchange for its consolidated subsidiary Recomm IE Partner Co., Ltd., making RIE a wholly owned subsidiary. There were no changes in cancelled or total issued shares, and future impacts are expected to be immaterial.","jir_og_title":"Recomm Co., Ltd. Completes Making Subsidiary Wholly Owned via Share Exchange\uff5cNovember 2026","jir_og_description":"Recomm Co., Ltd. has made RIE a wholly owned subsidiary. Cancellation of shares avoided dilution, and the impact on future consolidated results is expected to be immaterial.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59405,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"executive_change","footnotes":""},"sector":[],"importance":[],"class_list":["post-145515","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n