{"id":31928,"date":"2026-02-27T16:10:35","date_gmt":"2026-02-27T07:10:35","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/3395-20260227-01_wp_corporate_restructuring\/"},"modified":"2026-02-27T16:10:35","modified_gmt":"2026-02-27T07:10:35","slug":"3395-20260227-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-3395\/ir\/3395-20260227-01_wp_corporate_restructuring\/","title":{"rendered":"Notice Regarding Partial Business Transfer of a Consolidated Subsidiary"},"content":{"rendered":"<p>Consolidated subsidiary Kyoto Katsugyu transferred the operation of 11 restaurants to ATC Dining Co., Ltd. Transfer price was not disclosed; transfer date is February 27, 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":"3395","jir_company_name":"Saint Marc Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-02-27","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/02\/3395-20260227-01.pdf","jir_short_summary":"Consolidated subsidiary Kyoto Katsugyu transferred the operation of 11 restaurants to ATC Dining Co., Ltd. Transfer price was not disclosed; transfer date is February 27, 2026.","jir_summary":"### Overview of Business Transfer\nKyoto Katsugyu Co., Ltd., a consolidated subsidiary of Saint Marc Holdings Co., Ltd., transferred the operation businesses of 11 restaurants as part of its food service operations to ATC Dining Co., Ltd. The stores included 4 'Vegetejya' locations, 1 'Kone Shimini Ohana', 1 'Yumesakaba Chiryu Uoshou Main Store', 3 'Gojuuban' outlets, 1 'Penguin Bakery', and 1 'Pastrante OHANA'. The transfer price was not disclosed, and the transfer date was February 27, 2026. Sales of the transferred segment represent less than 1% of consolidated net sales, ordinary income is minor, and the amounts of assets and liabilities are also insignificant.\n\n### Reasons for Transfer and Future Outlook\nKyoto Katsugyu transferred the operation of the 11 stores to concentrate management resources on the 'Gyukatsu Kyoto Katsugyu' brand and optimize its business portfolio. The impact on consolidated financial results from this transaction is expected to be minimal. ATC Dining Co., Ltd., the transferee, is a company operating in the food service industry with no capital, personnel, or transactional ties to us.","jir_financial_highlights":"Number of Transferred Stores: 11 stores (Unknown)\nSales of Transferred Segment in Most Recent Fiscal Year: Less than 1% of our consolidated net sales (Unknown)\nOrdinary Income of Transferred Segment in Most Recent Fiscal Year: Insignificant compared to our consolidated ordinary income (Unknown)","jir_category":"","jir_hashtags":"#SaintMarcHoldingsCoLtd, #BusinessTransfer, #ConsolidatedSubsidiary","jir_key_figures":"Number of Transferred Stores: 11 stores\nTransferred Segment Sales: Less than 1% of consolidated net sales\nTransfer Date: 2026-02-27","jir_meta_title":"Saint Marc Holdings Co., Ltd. Transfers 11 Restaurants of Consolidated Subsidiary, Optimizing Business Portfolio","jir_meta_description":"Saint Marc Holdings Co., Ltd. transferred 11 restaurants operated by its consolidated subsidiary Kyoto Katsugyu to ATC Dining Co., Ltd. The transfer price remains undisclosed; impact on consolidated performance is minimal.","jir_og_title":"Saint Marc HD Transfers Partial Food Service Business of Consolidated Subsidiary","jir_og_description":"Transferred 11 restaurants of consolidated subsidiary Kyoto Katsugyu to ATC Dining Co., Ltd. Aimed at optimizing business portfolio with minimal impact on earnings.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17130,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-31928","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 Business Transfer of a Consolidated Subsidiary - 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-3395\/ir\/3395-20260227-01_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-3395\/ir\/3395-20260227-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-3395\/ir\/3395-20260227-01_wp_corporate_restructuring\/\",\"name\":\"Notice Regarding Partial Business Transfer of a Consolidated Subsidiary - 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