{"id":31066,"date":"2026-02-25T16:02:42","date_gmt":"2026-02-25T07:02:42","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/7088-20260225-01_wp_capital_policy\/"},"modified":"2026-02-25T16:02:42","modified_gmt":"2026-02-25T07:02:42","slug":"7088-20260225-01_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-7088\/ir\/7088-20260225-01_wp_capital_policy\/","title":{"rendered":"Notice Regarding Approval Resolution on Partial Amendment of Articles of Incorporation, Issuance of Class Shares through Third-Party Allotment, Reduction of Capital Stock and Capital Surplus, Share Consolidation, and Abolishment of the Unit Share System"},"content":{"rendered":"<p>Issued one A-type class share by third-party allotment for JPY 24,504,000,000, reducing capital stock and capital surplus by JPY 12,252,000,000 each. Shares consolidated at a ratio of 9,920,420 shares into one share, resulting in 4 issued shares. Delisting is scheduled for May 13, 2026.<\/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":"7088","jir_company_name":"Forum Engineering Inc.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-02-25","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/7088-20260225-01.pdf","jir_short_summary":"Issued one A-type class share by third-party allotment for JPY 24,504,000,000, reducing capital stock and capital surplus by JPY 12,252,000,000 each. Shares consolidated at a ratio of 9,920,420 shares into one share, resulting in 4 issued shares. Delisting is scheduled for May 13, 2026.","jir_summary":"### Overview of Capital Policy\nForum Engineering Inc. resolved at the extraordinary shareholders meeting held on February 25, 2026, to partially amend the Articles of Incorporation to establish A-type class shares, issue one A-type class share through third-party allotment at an issue price of JPY 24,504,000,000, reduce capital stock and capital surplus by JPY 12,252,000,000 each, implement share consolidation of 9,920,420 shares into one share, and abolish the unit share system. As a result, the number of issued shares will be reduced to 4, and the unit share system provision will be abolished.\n\n### Impact on Shareholders and Future Schedule\nThe effective date of the share consolidation is scheduled for May 15, 2026. Due to this, the company\u2019s shares will meet the delisting criteria of the Tokyo Stock Exchange, and delisting is expected on May 13, 2026. After delisting, trading on the Prime Market will no longer be possible. Fractional shares resulting from the share consolidation will be sold, and the proceeds will be distributed to shareholders. The buyer of these fractional shares will be KJ003 Inc., the allottee in the third-party allotment, with funds secured through an investment from its parent company.","jir_financial_highlights":"Proceeds from Third-Party Allotment: JPY 24,504,000,000 (Unknown)\nAmount of Capital Stock Reduction: JPY 12,252,000,000 (Unknown)\nAmount of Capital Surplus Reduction: JPY 12,252,000,000 (Unknown)\nShare Consolidation Ratio: 9,920,420 shares consolidated into one share (Unknown)\nEffective Date of Share Consolidation: Scheduled for May 15, 2026 (Unknown)\nDelisting Date: Scheduled for May 13, 2026 (Unknown)","jir_category":"","jir_hashtags":"#ForumEngineering, #CapitalPolicy, #ShareConsolidation, #ThirdPartyAllotment, #Delisting","jir_key_figures":"Amount Raised by Third-Party Allotment: JPY 24,504,000,000\nAmount of Capital Stock Reduction: JPY 12,252,000,000\nShare Consolidation Ratio: 9,920,420 shares consolidated into one share","jir_meta_title":"Forum Engineering Inc. Approves JPY 24,504 Million Third-Party Allotment and Share Consolidation of 9,920,420 Shares","jir_meta_description":"Forum Engineering Inc. approved at the extraordinary shareholders meeting on February 25, 2026, a JPY 24,504 million third-party allotment, reduction of capital stock and capital surplus, and consolidation of 9,920,420 shares. Delisting is scheduled for May 13, 2026.","jir_og_title":"Forum Engineering Approves Third-Party Allotment and Share Consolidation","jir_og_description":"Following a JPY 24,504 million third-party allotment and share consolidation, the number of issued shares will be 4. Delisting is scheduled for May 13, 2026.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":16704,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-31066","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 Approval Resolution on Partial Amendment of Articles of Incorporation, Issuance of Class Shares through Third-Party Allotment, Reduction of Capital Stock and Capital Surplus, Share Consolidation, and Abolishment of the Unit Share System - 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-7088\/ir\/7088-20260225-01_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-7088\/ir\/7088-20260225-01_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-7088\/ir\/7088-20260225-01_wp_capital_policy\/\",\"name\":\"Notice Regarding Approval Resolution on Partial Amendment of Articles of Incorporation, Issuance of Class Shares through Third-Party Allotment, Reduction of Capital Stock and Capital Surplus, Share Consolidation, and Abolishment of the Unit Share System - 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