Today, upon approval by the Board of Directors, Tempos Holdings Co., Ltd. will perform a simplified share exchange to become the wholly owning parent of Tomi Beauty Salon. Exchange ratio is 14.564 Tempos shares per one Tomi Beauty Salon share, number of issued shares to be issued is 43,691 shares, with an effective date scheduled for August 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":"2751","jir_company_name":"Tempos Holdings Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-07-08","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/07\/2751-20260708-01.pdf","jir_short_summary":"Today, upon approval by the Board of Directors, Tempos Holdings Co., Ltd. will perform a simplified share exchange to become the wholly owning parent of Tomi Beauty Salon. Exchange ratio is 14.564 Tempos shares per one Tomi Beauty Salon share, number of issued shares to be issued is 43,691 shares, with an effective date scheduled for August 27, 2026.","jir_summary":"### Purpose and overview of this share exchange\nThis share exchange is an organizational restructuring whereby Tempos Holdings becomes the wholly parent and Tomi Beauty Salon becomes a wholly owned subsidiary, aiming to expand the beauty business and share know-how with the salon graph business. The schedule includes name change, shareholder meeting procedures, contract execution, and an effective date, with the planned effective date on August 27, 2026.\n\n### Impact and outlook\nDelisting is not planned, and accounting treatment is expected to be accounted for as a business combination using the acquisition method. The future impact on financials is not explicitly stated at this time, but based on the asset and liability valuations and due diligence results of both companies, the share exchange ratio has been set.","jir_financial_highlights":"Allocation contents related to this share exchange: Tempos common shares: 43,691 shares (planned) (Unknown)\nShare exchange ratio: 1:14.564 (Unknown)\nTotal shares to be issued: 43,691 shares (Unknown)","jir_category":"","jir_hashtags":"#TemposHoldings, #ShareExchange, #M&A, #JapaneseStocks","jir_key_figures":"Comprehensive parent company of the share exchange: Tempos Holdings\nComprehensive subsidiary of the share exchange: Tomi Beauty Salon (currently Tomi Beauty Salon Limited Liability Company)\nShare exchange ratio: 14.564 shares per 1 share","jir_meta_title":"Tempos Holdings: Complete subsidiary of Tomi Beauty Salon through share exchange | Scheduled for August 27, 2026","jir_meta_description":"Tempos Holdings announces a share exchange to fully acquire Tomi Beauty Salon as a wholly owned subsidiary. Allocation ratio 1:14.564, issued shares 43,691, effective date scheduled for August 27, 2026. Explains the purpose of the organizational restructuring and its future impact.","jir_og_title":"Tempos Holdings: Complete subsidiary via share exchange with Tomi Beauty Salon","jir_og_description":"Tempos Holdings announces a share exchange to complete the subsidiary relationship with Tomi Beauty Salon. Allocation is 1:14.564, issued shares 43,691, effective date planned for August 27, 2026.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":17368,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-77373","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n