{"id":24643,"date":"2026-02-05T17:15:49","date_gmt":"2026-02-05T08:15:49","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4452-20260205-03_wp_capital_policy\/"},"modified":"2026-02-05T17:15:49","modified_gmt":"2026-02-05T08:15:49","slug":"4452-20260205-03_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4452\/ir\/4452-20260205-03_wp_capital_policy\/","title":{"rendered":"Notice Regarding Partial Amendments to the Articles of Incorporation Due to Company Split and Stock Split"},"content":{"rendered":"<p>A 2-for-1 stock split will be conducted with the record date of June 30, 2026, doubling the total number of issued shares from 453.6 million shares to 907.2 million shares. The total number of authorized shares will also be changed from 1 billion shares to 2 billion shares.<\/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,"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":"4452","jir_company_name":"Kao Corporation","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/4452-20260205-03.pdf","jir_short_summary":"A 2-for-1 stock split will be conducted with the record date of June 30, 2026, doubling the total number of issued shares from 453.6 million shares to 907.2 million shares. The total number of authorized shares will also be changed from 1 billion shares to 2 billion shares.","jir_summary":"### Overview of the Stock Split\nKao Corporation will conduct a stock split at a ratio of 2 shares for each 1 common share, with June 30, 2026 as the record date. As a result, the total number of issued shares will increase from 453.6 million shares to 907.2 million shares. The purpose of the stock split is to lower the amount per investment unit and expand the investor base, including individual investors. The effective date of the stock split will be July 1, 2026.\n\n### Partial Amendments to the Articles of Incorporation and Dividends\nIn conjunction with the stock split, pursuant to Article 184 Paragraph 2 of the Companies Act, the total number of authorized shares in Article 6 of the Articles of Incorporation will be changed from 1 billion shares to 2 billion shares. There will be no change in the amount of capital stock. The interim dividend for the fiscal year ending December 2026 will be based on the number of common shares before the stock split, with June 30 as the record date.","jir_financial_highlights":"Total Issued Shares Before Stock Split: 453,600,000 shares (Unknown)\nIncrease in Number of Shares Due to This Split: 453,600,000 shares (Unknown)\nTotal Issued Shares After Stock Split: 907,200,000 shares (Unknown)\nTotal Authorized Shares After Stock Split: 2,000,000,000 shares (Doubled from 1 billion shares before)","jir_category":"","jir_hashtags":"#KaoCorporation, #CapitalPolicy, #StockSplit","jir_key_figures":"Total Issued Shares Before Stock Split: 453,600,000 shares\nTotal Issued Shares After Stock Split: 907,200,000 shares\nChange in Total Authorized Shares: Doubled from 1 billion shares to 2 billion shares","jir_meta_title":"Kao Corporation Doubles Total Issued Shares and Increases Authorized Shares to 2 Billion Through Stock Split","jir_meta_description":"Kao Corporation will conduct a 2-for-1 stock split with the record date of June 30, 2026, doubling total issued shares from 453.6 million to 907.2 million shares. The total authorized shares will also increase from 1 billion to 2 billion shares.","jir_og_title":"Kao Corporation Announces Stock Split and Amendments to Articles of Incorporation","jir_og_description":"Effective July 1, 2026, the stock split will be implemented, announcing a doubling of total issued shares and changes to the total authorized shares.","jir_og_image_url":"\/assets\/og\/company-capital_policy.jpg","jir_chart_data_collection":"[]","ir_related_company":6896,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-24643","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 Partial Amendments to the Articles of Incorporation Due to Company Split and Stock Split - 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-4452\/ir\/4452-20260205-03_wp_capital_policy\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4452\/ir\/4452-20260205-03_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4452\/ir\/4452-20260205-03_wp_capital_policy\/\",\"name\":\"Notice Regarding Partial Amendments to the Articles of Incorporation Due to Company Split and Stock Split - 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