Fully owned subsidiary Kos\u00e9 absorbs its subsidiary Kos\u00e9 Cosmetics Sales in January 2028. This vertical integration of manufacturing and sales aims to enhance operational agility and brand consistency to improve profitability. The merger agreement is scheduled to be concluded in autumn 2027, with effective date planned for January 1, 2028.<\/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":"4922","jir_company_name":"Kose Holdings, Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-06","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/4922-20260806-02.pdf","jir_short_summary":"Fully owned subsidiary Kos\u00e9 absorbs its subsidiary Kos\u00e9 Cosmetics Sales in January 2028. This vertical integration of manufacturing and sales aims to enhance operational agility and brand consistency to improve profitability. The merger agreement is scheduled to be concluded in autumn 2027, with effective date planned for January 1, 2028.","jir_summary":"### Section Heading\nThis is an announcement regarding the absorption-type merger between Kos\u00e9 Holdings' wholly owned subsidiary Kos\u00e9 and its wholly owned subsidiary Kos\u00e9 Cosmetics Sales. By advancing a vertically integrated 'manufacturing and sales' model to respond to market polarization, it aims to accelerate decision-making from product development to sales and maximize brand individuality. The merger is scheduled for January 1, 2028, and the merger agreement is planned to be concluded around autumn 2027.\n\n### Section 2 Heading\nThe impact on consolidated results is expected to be minimal, and if any matter requiring disclosure arises in the future, it will be promptly announced. The surviving company is Kos\u00e9, and the merged-into company is Kos\u00e9 Cosmetics Sales, with capital of 100 million yen and 300 million yen respectively. There will be no share issuance, and no stock options or other cash-related issuances will arise.","jir_financial_highlights":"Net Sales: Unknown (Unknown)\nTotal Assets: Unknown (Unknown)\nNet Assets: Unknown (Unknown)","jir_category":"","jir_hashtags":"#KoseHoldingsorganizationalrestructuring, #ManufacturingAndSalesIntegration, #AbsorptionMerger","jir_key_figures":"Names: Kos\u00e9, Kos\u00e9 Cosmetics Sales\nMerger scheduled date: January 1, 2028 (planned)\nMerger agreement to be concluded: around autumn 2027","jir_meta_title":"[Kose Holdings] Announces Absorption Merger Between Consolidated Subsidiaries \u2014 Scheduled for January 2028","jir_meta_description":"Kose Holdings approves the absorption merger between its wholly owned subsidiary Kos\u00e9 and its subsidiary Kos\u00e9 Cosmetics Sales. Aiming for vertical integration of manufacturing and sales to strengthen agility and brand coherence. Merger agreement expected in autumn 2027, effective date planned for January 1, 2028. See IR materials for details.","jir_og_title":"[Kose Holdings] Announces Absorption Merger Between Subsidiaries \u2014 Scheduled for January 2028","jir_og_description":"Kose Holdings announces an absorption merger between subsidiaries to manage from manufacturing to sales in a unified manner, aiming to strengthen brand strategy coherence and profitability.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":8116,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"corporate_restructuring","footnotes":""},"sector":[],"importance":[],"class_list":["post-97495","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n