Reports on other affiliated companies for the fiscal year ending March 2026. Sustin’s voting rights ownership ratio is 36.9%, with no concurrent officer positions, ensuring independence. Transaction details include issuance and exercise of share subscription rights and fund borrowing.<\/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":"3840","jir_company_name":"PATH","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-07-23","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/07\/3840-20260723-01.pdf","jir_short_summary":"Reports on other affiliated companies for the fiscal year ending March 2026. Sustin's voting rights ownership ratio is 36.9%, with no concurrent officer positions, ensuring independence. Transaction details include issuance and exercise of share subscription rights and fund borrowing.","jir_summary":"### Situation of Controlling Shareholders and Affiliates\nOur affiliate, Sustin Corporation, owns a voting rights ownership ratio of 36.9% as of the end of the fiscal year ending March 2026. It has no concurrent officer positions, maintaining independence. Sustin is one of our substantial shareholders, and transactions include issuance and exercise of share subscription rights and fund borrowings. The share subscription rights were issued in 2025 and canceled in 2026. The fund borrowing amounts to 250,000 thousand yen, with detailed descriptions of transaction contents and amounts.\n\n### Transaction Details and Relationship\nTransactions between our company and Sustin involve issuance and exercise of share subscription rights and fund borrowings. The total transaction amount includes some undisclosed parts, with fund borrowings at 250,000 thousand yen. Sustin is an important affiliate of ours, and based on voting rights ownership ratio and transaction contents, it is considered to have some influence on management. We intend to continue maintaining our relationship and managing transactions appropriately going forward.","jir_financial_highlights":"Voting Rights Ownership Ratio (%): 36.9 (Unknown)\nIssuance Amount of Share Subscription Rights (thousands of yen): 600 (Unknown)\nAmount of Fund Borrowing (thousands of yen): 250,000 (Unknown)","jir_category":"","jir_hashtags":"#PATH #IRType #JapanStocks","jir_key_figures":"Voting Rights Ownership Ratio: 36.9%\nIssuance Amount of Share Subscription Rights: 600 thousand yen\nFund Borrowing Amount: 250,000 thousand yen","jir_meta_title":"\u3010Company Name\u3011Status of Affiliate Companies and Transaction Details\uff5cJuly 2026","jir_meta_description":"Detailed explanation of Sustin, the affiliate company, including voting rights ownership ratio and transaction details for the fiscal year ending March 2026. Includes information on fund borrowings and share subscription rights issuance.","jir_og_title":"\u3010Company Name\u3011Status of Affiliate Companies and Transaction Details\uff5cJuly 2026","jir_og_description":"Detailed information on Sustin's voting rights ownership ratio and transaction details. Coverage includes fund borrowings and share subscription rights issuance, providing useful information for investment decisions.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":60203,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-87160","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n