{"id":94224,"date":"2026-08-04T14:37:08","date_gmt":"2026-08-04T05:37:08","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/5232-20260804-01_wp_capital_policy\/"},"modified":"2026-08-04T14:37:08","modified_gmt":"2026-08-04T05:37:08","slug":"5232-20260804-01_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-5232\/ir\/5232-20260804-01_wp_capital_policy\/","title":{"rendered":"Notice Regarding Stock Split, Partial Amendments to the Articles of Incorporation, and Revisions to Dividend Forecasts, etc."},"content":{"rendered":"<p>Implement stock split and revise capital policy. Amend dividend policy and adjust dividend forecast. Record date 2026\/9\/30, effective date 2026\/10\/1, increase authorized shares to 380,000,000. Partial amendments to the Articles of Incorporation also take effect on the same day.<\/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":"5232","jir_company_name":"Sumitomo Osaka Cement Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-04","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/5232-20260804-01.pdf","jir_short_summary":"Implement stock split and revise capital policy. Amend dividend policy and adjust dividend forecast. Record date 2026\/9\/30, effective date 2026\/10\/1, increase authorized shares to 380,000,000. Partial amendments to the Articles of Incorporation also take effect on the same day.","jir_summary":"### Section Heading (Stock Split, Amendments to Articles of Incorporation, and Revision of Dividend Forecasts)\nThis matter implements a stock split to lower investment units and enhance liquidity, accompanied by partial amendments to the Articles of Incorporation. The split ratio is 1 share split into 3 shares, with the record date and effective date clearly stated. It is noted that there is no change in the amount of capital as a result of the split, while the total number of authorized shares is expanded.\n\n### Section 2 Heading (Revision of Dividend Forecasts and Shareholder Return Policy)\nIn connection with the stock split, the dividend forecast for the fiscal year ending March 2027 was revised. The total dividends, on a pre-split basis, are maintained, and there is no substantive change to the dividend per share. The lower bound of the shareholder return policy is revised, and adjustments are made to align with the split ratio.","jir_financial_highlights":"Total number of authorized shares: 380,000,000 \u682a (Changed from 31,000,000 shares to 380,000,000 shares (Note: text refers to changes in authorized shares))\nTotal number of issued shares after the stock split: 96,204,351 \u682a (Total after applying the stock split)\nRecord date\u516c\u544a\u65e5: 2026\u5e749\u670815\u65e5 (Stock split record date)\nRecord date: 2026\u5e749\u670830\u65e5 (Stock split record date)\nEffective date: 2026\u5e7410\u67081\u65e5 (Stock split application date)","jir_category":"","jir_hashtags":"#SumitomoOsakaCement, #CapitalPolicy, #IR","jir_key_figures":"Total number of authorized shares: 380,000,000 shares\nTotal number of issued shares after stock split: 96,204,351 shares\nRecord date\u516c\u544a\u65e5: 2026\u5e749\u670815\u65e5\nRecord date: 2026\u5e749\u670830\u65e5\nEffective date: 2026\u5e7410\u67081\u65e5","jir_meta_title":"\u3010Sumitomo Osaka Cement\u3011Stock Split and Dividend Policy Revision\uff5cOctober 2026","jir_meta_description":"Sumitomo Osaka Cement has implemented a stock split, and resolved changes to the Articles of Incorporation and dividend forecasts. Announces a large expansion of authorized shares and review of the shareholder return policy. Sets record and effective dates.","jir_og_title":"\u3010Sumitomo Osaka Cement\u3011Stock Split and Dividend Policy Revision\uff5cOctober 2026","jir_og_description":"Announces stock split and revision of dividend forecasts. Specifies record date, effective date, and changes to the authorized shares.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9402,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-94224","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 Stock Split, Partial Amendments to the Articles of Incorporation, and Revisions to Dividend Forecasts, etc. - 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-5232\/ir\/5232-20260804-01_wp_capital_policy\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-5232\/ir\/5232-20260804-01_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-5232\/ir\/5232-20260804-01_wp_capital_policy\/\",\"name\":\"Notice Regarding Stock Split, Partial Amendments to the Articles of Incorporation, and Revisions to Dividend Forecasts, etc. - 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