{"id":74453,"date":"2026-07-01T16:24:01","date_gmt":"2026-07-01T07:24:01","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/4689-20260701-01_wp_corporate_restructuring\/"},"modified":"2026-07-01T16:24:01","modified_gmt":"2026-07-01T07:24:01","slug":"4689-20260701-01_wp_corporate_restructuring","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-4689\/ir\/4689-20260701-01_wp_corporate_restructuring\/","title":{"rendered":"LINE Yahoo Corporation Notice of Absorption-type Merger (Targeting LINE Healthcare Co., Ltd.)"},"content":{"rendered":"<p>LINE Yahoo resolved to absorb LINE Healthcare, a wholly owned subsidiary. The surviving company will be LINE Yahoo, and the dissolved company LINE Healthcare. The merger is planned to take effect on September 1, 2026, with no share or cash consideration. Tax burden relief is expected, but a material impact on consolidated results is anticipated 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,"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":"4689","jir_company_name":"LINE Yahoo Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-07-01","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/07\/4689-20260701-01.pdf","jir_short_summary":"LINE Yahoo resolved to absorb LINE Healthcare, a wholly owned subsidiary. The surviving company will be LINE Yahoo, and the dissolved company LINE Healthcare. The merger is planned to take effect on September 1, 2026, with no share or cash consideration. Tax burden relief is expected, but a material impact on consolidated results is anticipated to be minimal.","jir_summary":"### Overview of this matter\nThis absorption-type merger shall be implemented as a simple\/abbreviated merger targeting LINE Healthcare Co., Ltd., a wholly owned subsidiary of LINE Yahoo, resulting in LINE Yahoo remaining as the surviving company and LINE Healthcare dissolving. There will be no allocation of shares, cash, or other considerations. The effective date is scheduled for September 1, 2026.\n\n### Impact on business, finances, and outlook\nThe merger is expected to reduce tax burdens, but the impact on LINE Group's consolidated performance is anticipated to be minimal. For reference, the consolidated results for the fiscal year ending March 2026 and the outlook for March 2027 are noted, with projected net sales around \u00a52.3 trillion and EBITDA around \u00a5585 billion.","jir_financial_highlights":"Consolidated earnings forecast for the current term (announced May 8, 2026): Net sales 2,240,000 million JPY (Unknown)\nConsolidated earnings forecast for the current term (announced May 8, 2026): Adjusted EBITDA 585,000 million JPY (Unknown)\nPrevious term consolidated results (fiscal year ending March 2026): Net sales 2,036,366 million JPY (Unknown)","jir_category":"","jir_hashtags":"#LINEYahoo, #AbsorptionMerger, #JapanStocks","jir_key_figures":"Net sales: 2,240,000 million JPY (announced May 2026)\nAdjusted EBITDA: 585,000 million JPY (same announcement)\nPrevious term consolidated results Net sales: 2,036,366 million JPY","jir_meta_title":"\u3010LINE Yahoo\u3011Decision on LINE Healthcare Absorption Merger | Effective from September 1, 2026","jir_meta_description":"LINE Yahoo resolves to absorb LINE Healthcare Co., Ltd. as the surviving company LINE Yahoo, with LINE Healthcare dissolving. Tax burden relief is expected, with minimal impact on consolidated results. Scheduled for September 1, 2026.","jir_og_title":"LINE Yahoo Approves LINE Healthcare Absorption Merger","jir_og_description":"LINE Yahoo to absorb its wholly owned subsidiary LINE Healthcare Co., Ltd. Schedule set for September 1, 2026. Tax burden relief is expected, with minimal impact on consolidated results.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":6881,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-74453","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>LINE Yahoo Corporation Notice of Absorption-type Merger (Targeting LINE Healthcare Co., Ltd.) - 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-4689\/ir\/4689-20260701-01_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-4689\/ir\/4689-20260701-01_wp_corporate_restructuring\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-4689\/ir\/4689-20260701-01_wp_corporate_restructuring\/\",\"name\":\"LINE Yahoo Corporation Notice of Absorption-type Merger (Targeting LINE Healthcare Co., Ltd.) - Japan IR\",\"isPartOf\":{\"@id\":\"https:\/\/japanir.jp\/en\/#website\"},\"datePublished\":\"2026-07-01T07:24:01+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4689\/ir\/4689-20260701-01_wp_corporate_restructuring\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/japanir.jp\/en\/company\/company-4689\/ir\/4689-20260701-01_wp_corporate_restructuring\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-4689\/ir\/4689-20260701-01_wp_corporate_restructuring\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/japanir.jp\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"LINE Yahoo Corporation Notice of Absorption-type Merger (Targeting LINE Healthcare Co., Ltd.)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/japanir.jp\/en\/#website\",\"url\":\"https:\/\/japanir.jp\/en\/\",\"name\":\"Japan IR\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/japanir.jp\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"LINE Yahoo Corporation Notice of Absorption-type Merger (Targeting LINE Healthcare Co., Ltd.) - Japan IR","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/japanir.jp\/en\/company\/company-4689\/ir\/4689-20260701-01_wp_corporate_restructuring\/","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/japanir.jp\/en\/company\/company-4689\/ir\/4689-20260701-01_wp_corporate_restructuring\/","url":"https:\/\/japanir.jp\/en\/company\/company-4689\/ir\/4689-20260701-01_wp_corporate_restructuring\/","name":"LINE Yahoo Corporation Notice of Absorption-type Merger (Targeting LINE Healthcare Co., Ltd.) - Japan IR","isPartOf":{"@id":"https:\/\/japanir.jp\/en\/#website"},"datePublished":"2026-07-01T07:24:01+00:00","breadcrumb":{"@id":"https:\/\/japanir.jp\/en\/company\/company-4689\/ir\/4689-20260701-01_wp_corporate_restructuring\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/japanir.jp\/en\/company\/company-4689\/ir\/4689-20260701-01_wp_corporate_restructuring\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/japanir.jp\/en\/company\/company-4689\/ir\/4689-20260701-01_wp_corporate_restructuring\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/japanir.jp\/en\/"},{"@type":"ListItem","position":2,"name":"LINE Yahoo Corporation Notice of Absorption-type Merger (Targeting LINE Healthcare Co., Ltd.)"}]},{"@type":"WebSite","@id":"https:\/\/japanir.jp\/en\/#website","url":"https:\/\/japanir.jp\/en\/","name":"Japan IR","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/japanir.jp\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"related_company_data":{"id":"6881","title":"LY Corporation","ticker":"4689"},"_links":{"self":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/74453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release"}],"about":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/types\/ir_release"}],"replies":[{"embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/comments?post=74453"}],"version-history":[{"count":0,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/ir-release\/74453\/revisions"}],"wp:attachment":[{"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/media?parent=74453"}],"wp:term":[{"taxonomy":"sector","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/sector?post=74453"},{"taxonomy":"importance","embeddable":true,"href":"https:\/\/japanir.jp\/en\/wp-json\/wp\/v2\/importance?post=74453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}