{"id":145637,"date":"2026-11-09T18:32:37","date_gmt":"2026-11-09T09:32:37","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7942-20261109-02_wp_corporate_restructuring\/"},"modified":"2026-11-09T18:32:37","modified_gmt":"2026-11-09T09:32:37","slug":"7942-20261109-02_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7942\/ir\/7942-20261109-02_wp_corporate_restructuring\/","title":{"rendered":"Notice Regarding Absorption-Type Merger Between Wholly-Owned Subsidiaries"},"content":{"rendered":"<p>An absorption-type merger between wholly-owned subsidiaries will be implemented effective July 1, 2027. Honshu Yuka will be the surviving company; NK Kasei and Hokuryo EPS will be dissolved. The trade name after the merger is planned to be JSP Diatec. The impact on consolidated results is expected to be minimal.<\/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":"7942","jir_company_name":"JSP Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-11-09","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/11\/7942-20261109-02.pdf","jir_short_summary":"An absorption-type merger between wholly-owned subsidiaries will be implemented effective July 1, 2027. Honshu Yuka will be the surviving company; NK Kasei and Hokuryo EPS will be dissolved. The trade name after the merger is planned to be JSP Diatec. The impact on consolidated results is expected to be minimal.","jir_summary":"### Overview of the Merger\nAn absorption-type merger between wholly-owned subsidiaries will be carried out. The surviving company will be Honshu Yuka Co., Ltd., and the disappearing companies will be NK Kasei Co., Ltd. and Hokuryo EPS Co., Ltd. Through this merger, the Group will consolidate management resources to improve the efficiency of administrative functions and accelerate decision-making. No new share issuance or cash allocation will occur. The merger agreement signing date and the scheduled merger date are 2027-02-01 and 2027-07-01, respectively. The trade name after the merger is planned to be \"JSP Diatec Co., Ltd.\".\n\n### Impact and Future Outlook\nSince this merger is between wholly-owned subsidiaries, the impact on consolidated financial results is expected to be minimal. Personnel appointments such as representative directors are currently TBD. Although this does not meet the timely disclosure criteria at this time, if any matters requiring disclosure arise, they will be announced promptly.","jir_financial_highlights":"Scope of Impact: Impact on consolidated results is expected to be minimal (Unknown)\nScheduled Merger Date: 2027-07-01 (Unknown)\nScheduled Merger Agreement Date: 2027-02-01 (Unknown)","jir_category":"","jir_hashtags":"#NoShareBuyback, #NoOfficerAppointments","jir_key_figures":"Scheduled merger agreement date: 2027-02-01\nScheduled merger date: 2027-07-01\nNew trade name: JSP Diatec (planned)","jir_meta_title":"JSP Corporation Announces Absorption-Type Merger Between Wholly-Owned Subsidiaries | Effective July 1, 2027, Surviving Company: Honshu Yuka","jir_meta_description":"JSP Corporation has resolved to execute an absorption-type merger among wholly-owned subsidiaries with Honshu Yuka as the surviving company. NK Kasei and Hokuryo EPS will be dissolved, and the trade name will change to JSP Diatec. The merger agreement is dated 2027-02-01 and the merger is scheduled for 2027-07-01. The impact on consolidated results is expected to be minimal.","jir_og_title":"JSP Corporation Announces Absorption-Type Merger Between Wholly-Owned Subsidiaries | Effective July 1, 2027","jir_og_description":"JSP Corporation has resolved an absorption-type merger among wholly-owned subsidiaries. Surviving company: Honshu Yuka; dissolved companies: NK Kasei and Hokuryo EPS. New trade name: JSP Diatec. Impact is minimal; further disclosures will be provided as necessary.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":16864,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-145637","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 Absorption-Type Merger Between Wholly-Owned 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-7942\/ir\/7942-20261109-02_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-7942\/ir\/7942-20261109-02_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7942\/ir\/7942-20261109-02_wp_corporate_restructuring\/\",\"name\":\"Notice Regarding Absorption-Type Merger Between Wholly-Owned Subsidiaries - 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