Resolution approved by the Board of Directors to transfer all shares of Kyotaru to SRS Holdings. Kyotaru is expected to be delisted as a subsidiary before and after the transfer. A third-party allotment of capital to Kyotaru will be conducted to strengthen its financial base, with the payment date scheduled for August 18, 2026. The transfer is planned to be executed on September 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":"3563","jir_company_name":"\u682a\u5f0f\u4f1a\u793e FOOD & LIFE COMPANIES","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-08-07","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/3563-20260807-03.pdf","jir_short_summary":"Resolution approved by the Board of Directors to transfer all shares of Kyotaru to SRS Holdings. Kyotaru is expected to be delisted as a subsidiary before and after the transfer. A third-party allotment of capital to Kyotaru will be conducted to strengthen its financial base, with the payment date scheduled for August 18, 2026. The transfer is planned to be executed on September 1, 2026.","jir_summary":"### Overview of the transfer\nThe Company resolved at the Board of Directors to transfer all shares of its specific subsidiary Kyotaru to SRS Holdings and has entered into a share transfer agreement. Kyotaru operates mainly in takeout sushi, and is expected to continue growing under SRS Holdings after the transfer. At the same time, a third-party allotment of capital will be conducted to strengthen Kyotaru's financial base. Payment is scheduled for August 18, 2026.\n\n### Outlook and impact\nAs a result of this transfer, Kyotaru is expected to be excluded from the consolidated subsidiaries (specific subsidiary). The impact on the consolidated results for the fiscal year ending September 2026 is expected to be minor, but earnings guidance has been revised depending on other factors. Further material information will be disclosed promptly as it arises.","jir_financial_highlights":"Transfer value: 3,745 \u767e\u4e07\u5186 (Unknown)\nAmount of third-party ALLOTMENT OF CAPITAL: 64\u51048\u5343\u4e07\u5186 (Unknown)\nNumber of Kyotaru shares owned before transfer: 202 \u682a (Transferred to 0 shares (planned))","jir_category":"","jir_hashtags":"#Kyotaru, #SpecificSubsidiary, #CapitalPolicy","jir_key_figures":"Transfer value: 3,745 \u767e\u4e07\u5186\nAmount of third-party allotment of capital: 64\u51048\u5343\u4e07\u5186\nTransfer execution date: 2026\u5e749\u67081\u65e5\uff08\u4e88\u5b9a\uff09","jir_meta_title":"\u3010FOOD & LIFE COMPANIES\u3011 Announcement of change for specific subsidiary \u2014 Kyotaru transfer and planned third-party allotment of capital","jir_meta_description":"FOOD & LIFE COMPANIES announces the resolution to transfer all shares of its specific subsidiary Kyotaru to SRS Holdings. Includes planned third-party allotment of capital of 6,480,000,000 yen and payment date, transfer execution date, and other key points.","jir_og_title":"\u3010FOOD & LIFE COMPANIES\u3011 Announcement of Kyotaru transfer and third-party allotment of capital","jir_og_description":"Disclosure of board resolution to transfer Kyotaru and plans for third-party allotment of capital to stabilize finances. Expected minor impact on future consolidated results.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":7620,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"executive_change","footnotes":""},"sector":[],"importance":[],"class_list":["post-98438","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n