{"id":8206,"date":"2025-12-22T15:34:18","date_gmt":"2025-12-22T06:34:18","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8227-20251222-02_wp_capital_policy\/"},"modified":"2025-12-22T15:38:24","modified_gmt":"2025-12-22T06:38:24","slug":"8227-20251222-02_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8227\/ir\/8227-20251222-02_wp_capital_policy\/","title":{"rendered":"Notice Regarding Stock Split, Partial Amendment of Articles of Incorporation Accompanying Stock Split, and Shareholder Benefit Program"},"content":{"rendered":"<p>Shimamura Co., Ltd. will implement a stock split at a ratio of one share to three shares effective as of the record date of February 20, 2026, and will change the total number of authorized shares from 240 million shares to 720 million shares. There will be no change in capital stock, and the shareholder benefit program will be partially revised.<\/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":"8227","jir_company_name":"Shimamura Co., Ltd.","jir_importance":"\u26053","jir_publication_date":"2025-12-22","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2025\/12\/8227-20251222-02.pdf","jir_short_summary":"Shimamura Co., Ltd. will implement a stock split at a ratio of one share to three shares effective as of the record date of February 20, 2026, and will change the total number of authorized shares from 240 million shares to 720 million shares. There will be no change in capital stock, and the shareholder benefit program will be partially revised.","jir_summary":"### Overview of Capital Policy\nShimamura Co., Ltd. will conduct a stock split at a ratio of one share to three shares effective as of the record date of February 20, 2026. The number of issued shares before the split is 73,826,598 shares, and the split will increase the shares by 147,653,196 shares, resulting in a total of 221,479,794 shares after the split. The total number of authorized shares will change from 240 million shares to 720 million shares, with the effective date of February 21, 2026. The payment amount is no charge (0 yen), and no monetary payment is required.\n\n### Impact on Shareholders and Use of Funds\nThe stock split will increase the total number of issued shares by approximately 200.00%, with a dilution rate of 200.00%. The dilution is due to the stock split and does not involve fund raising; therefore, there is no use of proceeds. There will be no change in the amount of capital stock. The shareholder benefit program will be partially revised in line with the stock split, but there will be no changes to the benefits for shareholders holding 300 shares or more.","jir_financial_highlights":"Number of Issued Shares: 73,826,598 shares (pre-split), 221,479,794 shares (post-split) (Approximately 200.00% increase)\nPayment Amount: No charge (0 yen) (No charge)\nDilution Rate: 200.00% (Significant)","jir_category":"Capital Policy, Corporate Finance","jir_hashtags":"#ShimamuraCoLtd, #CapitalPolicy, #JapaneseStocks","jir_key_figures":"Number of Issued Shares: 147,653,196 shares\nIssue Price: Unknown\nProcured Amount: 0 yen\nDilution Rate: 200.00%\nPayment Amount: No charge (0 yen)\nAllottees: Unknown","jir_meta_title":"Shimamura Co., Ltd. Announces Stock Split from 1 Share to 3 Shares and Changes Authorized Shares to 720 Million","jir_meta_description":"Shimamura Co., Ltd. will implement a stock split at a ratio of one share to three shares as of February 20, 2026, and change the total number of authorized shares from 240 million to 720 million. There will be no change in capital stock, and the shareholder benefit program will be partially revised.","jir_og_title":"Shimamura Co., Ltd. Announces Stock Split and Amendment of Articles of Incorporation","jir_og_description":"Shimamura Co., Ltd. will perform a stock split at a ratio of one share to three shares effective February 21, 2026, and change the total number of authorized shares to 720 million. 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