{"id":95865,"date":"2026-08-05T17:53:42","date_gmt":"2026-08-05T08:53:42","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/1926-20260805-01_wp_capital_policy\/"},"modified":"2026-08-05T17:53:42","modified_gmt":"2026-08-05T08:53:42","slug":"1926-20260805-01_wp_capital_policy","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-1926\/ir\/1926-20260805-01_wp_capital_policy\/","title":{"rendered":"Notice regarding stock split and related amendments to Articles of Incorporation as well as revisions to dividend forecasts"},"content":{"rendered":"<p>Implemented a stock split to expand the authorized capital to 680,000,000 shares. Amended the Articles of Incorporation on the same date. Also revised the end-FY2027 dividend forecast on a per-share basis pre-split, with the per-share breakdown excluding the sum of the first and second quarter ends after the split. Effective date is October 1, 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":"1926","jir_company_name":"\u30e9\u30a4\u30c8\u5de5\u696d\u682a\u5f0f\u4f1a\u793e","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-05","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/1926-20260805-01.pdf","jir_short_summary":"Implemented a stock split to expand the authorized capital to 680,000,000 shares. Amended the Articles of Incorporation on the same date. Also revised the end-FY2027 dividend forecast on a per-share basis pre-split, with the per-share breakdown excluding the sum of the first and second quarter ends after the split. Effective date is October 1, 2026.","jir_summary":"### Overview of the stock split\nLight Industry implements a stock split, splitting 1 share into 4 shares. The purpose is to lower trading unit barriers, improve liquidity, and broaden investor base. Record date is September 30, 2026, and effective date is October 1, 2026. As part of the split, the total number of authorized shares will be expanded to 680,000,000 shares to secure flexibility in future capital policies.\n\n### Overview of the amendments to the Articles of Incorporation\nIn conjunction with the stock split, the Articles of Incorporation will be amended to set the total authorized shares at 680,000,000. Schedule: Board of Directors meeting resolution date August 5, 2026; effective date October 1, 2026.","jir_financial_highlights":"Total authorized shares: 680,000,000 \u682a (Changed from 198,000,000 shares to 680,000,000 shares)\nStock split ratio: 4 shares for 1 (Split implemented)\nRecord date: 2026\u5e749\u670830\u65e5 (Split schedule (record date))\nEffective date: 2026\u5e7410\u67081\u65e5 (Split and amendments to the Articles of Incorporation effective on the same date)","jir_category":"","jir_hashtags":"#\u30e9\u30a4\u30c8\u5de5\u696d\u682a\u5f0f\u4f1a\u793e, #\u8cc7\u672c\u653f\u7b56, #\u682a\u5f0f\u5206\u5272, #\u65e5\u672c\u682a","jir_key_figures":"Total authorized shares: 680,000,000 \u682a\nSplit ratio: 4 shares per 1 share\nRecord date: 2026\u5e749\u670830\u65e5\nRecord date announcement date: 2026\u5e749\u670814\u65e5\uff08\u4e88\u5b9a\uff09\nEffective date: 2026\u5e7410\u67081\u65e5","jir_meta_title":"\u3010\u30e9\u30a4\u30c8\u5de5\u696d\u682a\u5f0f\u4f1a\u793e\u3011 stock split and amendments to Articles of Incorporation announced | Effective October 1, 2026","jir_meta_description":"Light Industry implements a stock split and expands the total number of authorized shares to 680,000,000. Partial amendments to the Articles of Incorporation and revision of dividend forecasts announced as well. Key points for investors.","jir_og_title":"Light Industry \u2014 Stock split and amendments to the Articles of Incorporation announced","jir_og_description":"Light Industry announces a stock split and amendments to the Articles of Incorporation. Highlights include a substantial expansion of authorized shares and revisions to the dividend forecast.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":9200,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"capital_policy","footnotes":""},"sector":[],"importance":[],"class_list":["post-95865","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 and related amendments to Articles of Incorporation as well as revisions to dividend forecasts - 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-1926\/ir\/1926-20260805-01_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-1926\/ir\/1926-20260805-01_wp_capital_policy\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-1926\/ir\/1926-20260805-01_wp_capital_policy\/\",\"name\":\"Notice regarding stock split and related amendments to Articles of Incorporation as well as revisions to dividend forecasts - 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