Japan Stock IR Daily – June 24, 2026 (27 reports)

• P-Fudosan Ryutsu SYS Co., Ltd. (Code: 583A) was listed on the TOKYO PRO Market of the Tokyo Stock Exchange on June 24, 2026.
• For the fiscal year ending December 2026, the company forecasts net sales of 930 million yen (up 0.2% year-on-year), operating profit of 25 million yen (down 52.9%), ordinary profit of 25 million yen (down 52.8%), and net profit attributable to parent company of 17 million yen (down 69.5%).
• Actual results for the fiscal year ended December 2025 were net sales of 927 million yen (up 15.2% year-on-year), operating profit of 53 million yen (up 56.8%), ordinary profit of 53 million yen (up 71.6%), and net profit attributable to parent company of 57 million yen (up 361.0%).
• The projected decrease in profit for FY2026 is primarily attributed to increased expenses related to TOKYO PRO Market listing preparations and maintenance.
• The real estate brokerage business is projected to achieve sales of 870 million yen (up 6.2% year-on-year), while the renovation construction business is expected to see sales of 60 million yen (down 44.7% year-on-year).

The listing on TOKYO PRO Market marks a significant corporate development, potentially enhancing the company’s visibility and access to capital. While the FY2026 profit forecast indicates a temporary decline, largely due to one-off listing costs, the anticipated revenue growth in the real estate brokerage business suggests underlying operational strength. The decline in the renovation construction business, attributed to a reduction in personnel, highlights an area that may require strategic attention for future growth.

• Fruta Fruta Co., Ltd. resolved to implement a special shareholder benefit in addition to the existing one, as decided at the Board of Directors meeting held on June 24, 2026.
• This special shareholder benefit is being implemented to commemorate the achievement of two consecutive fiscal years of profitability in the fiscal year ending March 2026.
• Eligible shareholders are those recorded or registered with ownership of one unit (100 shares) or more in the company’s shareholder register as of March 31, 2026.
• The benefit consists of company products worth JPY 2,000 (planned product: [Frozen] Acai Bowl at Home 7-day set 700g (100g x 7 packs)) to be uniformly presented to eligible shareholders.
• Shipping of products will commence sequentially after the receipt procedure is completed, starting from June 24, 2026, with a deadline for receipt procedures on September 30, 2026 (Wednesday). This special shareholder benefit is a one-time implementation.

This special shareholder benefit may be interpreted as a gesture to return profits to shareholders following the achievement of two consecutive years of profitability. The stated purpose is to encourage shareholders to experience their flagship açaí products, which could potentially deepen their understanding of the company’s business. It is also noteworthy that the company explicitly states this is a “one-time” benefit, suggesting it is not a permanent change to their ongoing shareholder benefits program.

• GX Semiconductor Top 10 Japan Stock (282A) announced its financial results for the fiscal year ended May 2026 (November 11, 2025 – May 10, 2026) on June 24, 2026.
• Total net assets at the end of the current period (as of May 10, 2026) amounted to ¥8,066 million, an increase from ¥1,581 million at the end of the previous period (as of November 10, 2025).
• The number of outstanding units at the end of the current period increased to 3,441 thousand units, up from 1,161 thousand units at the end of the previous period.
• The net asset value per 100 units stood at ¥234,370 at the end of the current period, compared to ¥136,228 at the end of the previous period.
• The distribution per 100 units for the current period was ¥500, maintaining the same amount as the previous period.

The financial results for GX Semiconductor Top 10 Japan Stock for the May 2026 fiscal year indicate a substantial increase in net assets and outstanding units, which may suggest significant capital inflows into the fund. This growth, coupled with a rise in the net asset value per 100 units, could reflect favorable fund performance during the period. The consistent distribution of ¥500 per 100 units might be viewed as a sign of stability for investors.

• Global X USD Investment Grade Corporate Bond ETF (Hedged) (Code: 467A) released its financial results for the period ended May 2026 (November 21, 2025 to May 10, 2026).
• Total net assets for the May 2026 period were ¥246 million, with the Net Asset Value (NAV) per 100 units reported as ¥28,653.
• The primary investment assets amounted to ¥241 million (98.1% of total), while cash, deposits, and other assets (net of liabilities) were ¥4 million (1.9%).
• As of the end of the specified period, the number of outstanding units was 860 thousand units, with 1,730 thousand units set and 870 thousand units redeemed during the period.
• The distribution per 100 units for May 2026 was ¥220, following a ¥660 distribution per 100 units for March 2026.

This earnings report provides a snapshot of the fund’s operational performance and asset composition. The reported net asset value, NAV per unit, and distribution figures are key metrics for investors to assess the ETF’s performance over the specified period. The details on unit creation and redemption activity may offer insights into investor demand and fund flows.

• Merchant Bankers Co., Ltd. has announced the receipt of a special dividend totaling JPY 90 million from CN Innovations Holdings Limited (CNI).
• The special dividend comprises USD 259 thousand (JPY 41 million, at 1 USD = JPY 161) and HKD 2,362 thousand (JPY 48 million, at 1 HKD = JPY 20.5).
• This JPY 90 million will be recognized as revenue and profit in the third quarter of the fiscal year ending October 2026.
• The special dividend is related to CNI shares sold in June 2021, based on a contract with a major shareholder granting the selling shareholder the right to receive certain special dividends post-sale.
• The receipt also includes the settlement of approximately USD 87 thousand (approximately JPY 14 million) from the USD 941 thousand (approximately JPY 151 million) deposited with CNI at the time of the share sale.

The receipt of this special dividend is a direct positive impact on Merchant Bankers’ performance for the third quarter of the fiscal year ending October 2026. As it stems from a contractual agreement related to a past share sale, it may be viewed as a one-off revenue event. The company has stated that future special dividend receipts from CNI are uncertain, making this a point worth monitoring for future revenue trends.

• G-Zenken announced on June 24, 2026, the signing of a business alliance agreement with Hachijuni Staff Service Co., Ltd. (HSS) for overseas talent introduction services.
• Through this alliance, G-Zenken will provide overseas engineer talent (IT, machinery, electrical, etc.) introduction and retention support services, specified skilled worker (nursing care, accommodation, etc.) introduction services, and Japanese language education services to Hachijuni Group client companies via HSS.
• G-Zenken cited HSS’s strong customer base within the Hachijuni Group, a 100% subsidiary of Hachijuni Nagano Bank Co., Ltd. based in Nagano Prefecture, as a key reason for the partnership.
• G-Zenken stated that this business alliance will contribute to accelerating the growth of its overseas talent segment, crucial for achieving the targets outlined in its “Road to 250” mid-term management plan, which include ¥13 billion in net sales, ¥3 billion in operating income, and ¥25 billion in market capitalization by June 2030.
• The company indicated that the impact of this business alliance on G-Zenken’s consolidated financial results for the fiscal year ending June 2026 is expected to be minor.

This business alliance appears to leverage G-Zenken’s international talent business with the Hachijuni Group’s regional customer base, aiming to address labor shortages for local companies. It could be viewed as a strategic move to accelerate the growth of the overseas talent segment, a key focus of the company’s mid-term management plan. While the immediate revenue impact for the fiscal year ending June 2026 is stated as minor, the company anticipates a contribution to medium-to-long-term corporate value enhancement.

• Light Kogyo Co., Ltd. announced on June 24, 2026, a partial correction to its “Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 (Japanese GAAP)” originally published on May 14, 2026.
• The reason for the correction was the discovery of errors in the notes to the consolidated financial statements regarding segment information during the preparation of the Annual Securities Report after the initial disclosure.
• The corrections specifically pertain to “Notes to Consolidated Financial Statements (Notes on Segment Information, etc.)” on pages 14 and 15 of the attached material, covering “3. Information on Sales, Profit or Loss, Assets, and Other Items by Reportable Segment” and “4. Differences between Total of Reportable Segments and Consolidated Financial Statements Amounts and Main Contents of Such Differences (Matters Regarding Adjustments for Differences).”
• Specifically, “Segment assets” for the “Construction business” were corrected from 78,425 million yen to 83,159 million yen, leading to a corresponding change in “Total of reportable segments” from 78,425 million yen to 83,159 million yen.
• Concurrently, “Company-wide assets” were adjusted from 47,100 million yen to 42,367 million yen, however, the “Total assets in consolidated financial statements” remains unchanged at 125,930 million yen.

This correction primarily addresses an error in the segment asset disclosure within the notes to the consolidated financial statements, with no impact on the overall total consolidated assets. Such corrections, while indicative of a company’s commitment to accurate disclosure, suggest that investors should verify the consistency of disclosed information. Investors focused on detailed segment information may consider reviewing the updated figures for their analysis.

Disclaimer: This article is for informational purposes only and does not constitute investment advice.

• YCP Holdings (Global) Limited has corrected a part of its “Consolidated Financial Results for the Fiscal Year Ended December 2024 [SFRIS(I) and IFRS],” initially disclosed on February 14, 2025.
• The reason for the correction is that the preliminary figures, which were subject to accounting audit, were finalized on March 28, 2025, following the audit.
• The full corrected financial report indicates that for the fiscal year ended December 2024, consolidated sales revenue is 86,290 thousand USD (previously 84,591 thousand USD), and profit attributable to owners of the parent is 18,908 thousand USD (previously 5,478 thousand USD).
• Basic earnings per share for the fiscal year ended December 2024 have been revised to 0.85 USD (previously 0.25 USD).
• Regarding the consolidated financial position, total assets for the fiscal year ended December 2024 are corrected to 136,015 thousand USD (previously 131,868 thousand USD), and equity attributable to owners of the parent is 89,566 thousand USD (previously 70,904 thousand USD).

This correction signifies the transition from preliminary earnings figures to audited, finalized numbers. Significant changes in key financial metrics such as sales revenue, profit attributable to owners of the parent, and basic earnings per share warrant a detailed review by investors. Given the adjustments in both the income statement and balance sheet, this update provides crucial information for a comprehensive reassessment of the company’s financial health.

Disclaimer: This article is for informational purposes only and does not constitute investment advice.

• COMO Inc. announced on June 24, 2026, an amendment to a portion of its “Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 (Japanese GAAP) (Consolidated)” initially released on May 11, 2026.
• The company stated that the reason for the correction was the discovery of errors in the consolidated cash flow statement during an internal verification conducted for the preparation of the Securities Report for the 42nd fiscal year (April 1, 2025, to March 31, 2026).
• The corrected “Summary Information” for consolidated cash flow for the fiscal year ended March 31, 2026, is as follows:
• Cash flows from operating activities: Revised from ¥378 million to ¥436 million.
• Cash flows from investing activities: Unchanged (△¥235 million).
• Cash flows from financing activities: Revised from △¥101 million to △¥159 million.
• Cash and cash equivalents at end of period: Unchanged (¥313 million).
• Due to the corrections, “Trends in Cash Flow Related Indicators” were also amended. For the fiscal year ended March 31, 2026, the “Cash flow to interest-bearing debt ratio” was revised from 4.1 years to 3.6 years, and the “Interest coverage ratio” from 24.0 times to 27.6 times.
• In the consolidated cash flow statement, “Syndicated loan fees of ¥58,000 thousand” were newly recorded, leading to corrections in the subtotal and total cash flows from operating activities.

This amendment primarily involves specific items and figures within the consolidated cash flow statement, reflecting the company’s process of identifying and correcting errors during its Securities Report preparation. The increase in operating cash flow and the increase in the use of funds in financing cash flow could impact investors’ understanding of the company’s cash flow structure. As related cash flow indicators have also been revised, investors may want to re-evaluate the company’s financial health based on these corrected figures.

• G-UNITED’s unlisted parent company, Hakuhodo DY ONE Co., Ltd., has released its financial results for the fiscal year ended March 31, 2026.
• As of March 31, 2026, Hakuhodo DY ONE’s balance sheet shows total assets of ¥89,713 million, total liabilities of ¥37,953 million, and total net assets of ¥51,759 million.
• For the period from April 1, 2025, to March 31, 2026, the company reported revenue of ¥44,932 million, operating profit of ¥3,279 million, ordinary profit of ¥4,602 million, and net income of ¥10,386 million.
• As of March 31, 2026, Hakuhodo DY Holdings Inc. owns 100.00% of Hakuhodo DY ONE’s outstanding shares (excluding treasury shares).
• The executive lineup for Hakuhodo DY ONE, as of June 24, 2026, includes Hiroaki Kitazume as Representative Director and President.

The disclosure of the parent company’s financial results provides investors with insights into the overall business performance and strategic direction of the broader group that G-UNITED belongs to. A strong financial position at the parent level could indirectly support G-UNITED’s business stability and future growth initiatives. The 100% ownership by Hakuhodo DY Holdings is also a key factor, suggesting close alignment and potential resource allocation strategies within the group, which is worth monitoring for its implications on the listed subsidiary.

• For the first quarter of the fiscal year ending February 2027 (March 1, 2026, to May 31, 2026), Harows reported operating revenue of ¥57,876 million, a 7.2% increase compared to the same period last year.
• Operating profit for the same period was ¥2,728 million, representing a 10.5% decrease year-on-year.
• Ordinary profit decreased by 10.2% to ¥2,747 million, and net profit for the quarter decreased by 7.2% to ¥1,977 million.
• The full-year forecast for FY2027 remains unchanged from the most recently announced figures, projecting operating revenue of ¥245,622 million (up 8.8% year-on-year), operating profit of ¥12,590 million (up 0.9%), ordinary profit of ¥12,580 million (up 0.1%), and net profit of ¥8,660 million (down 3.6%).
• The projected annual dividend for FY2027 is ¥72 (interim ¥36, year-end ¥36), with no revisions from previous announcements.

Harlows’ Q1 FY2027 results show a notable increase in operating revenue alongside decreases in operating, ordinary, and net profits. This suggests that while sales performance remains robust, rising costs, potentially from raw materials and personnel expenses, may be impacting profitability. The company’s implementation of a base-up for full-time and contract employees in April 2026 is one factor that could contribute to increased expenses.

• Nichirei Corporation resolved to change the record date for its shareholder benefit program at an extraordinary board meeting held on June 24, 2026.
• The change is a result of the previously announced modification of the fiscal year-end (from March 31 to December 31) as disclosed on May 19, 2026.
• The method for calculating the continuous shareholding period will be altered. Specifically, for shareholdings up to September 2026, March-end and September-end will be the record dates. From December 2026 onward, the new record dates (June-end and December-end) will apply.
• The change will be implemented starting from the record date of December 31, 2026.
• As a transitional measure for the fiscal year change, the 2026 fiscal year will span nine months, from April 1, 2026, to December 31, 2026.

This adjustment aligns Nichirei’s shareholder benefit program with its previously announced change in fiscal year-end, which is a standard operational consequence of such a transition. Investors should note the shift in record dates from March and September to June and December, which will affect the timing of eligibility for shareholder benefits. The transitional nine-month fiscal year for 2026 may also be a point of consideration for shareholders assessing their benefit eligibility during that period.

Disclaimer: This article is for informational purposes only and does not constitute investment advice.

• OCHI Holdings Co., Ltd. resolved at today’s Board of Directors meeting to acquire all outstanding shares of Kyowa Co., Ltd., making it a consolidated subsidiary.
• Kyowa Co., Ltd. was established in 1945, headquartered in Toyooka City, Hyogo Prefecture, and operates in the sale of timber, building materials, and housing equipment in the Kansai region.
• The number of shares acquired is 1,800,000 shares, representing 100% of the issued shares.
• The acquisition price for Kyowa’s common shares is ¥954 million, with an estimated ¥70 million for advisory fees, totaling an approximate ¥1,024 million.
• The scheduled share transfer execution date is July 24, 2026.

This acquisition appears to be a strategic move by OCHI Holdings to expand its business footprint and achieve sustainable growth in the Kansai region. The synergy between Kyowa’s long-established business base in the region and OCHI Holdings Group’s operations could be a key focus. While the impact on the consolidated financial results for the fiscal year ending March 2027 is projected to be minor, the integration process and future developments may be points of interest for investors.

• Towa Pharmaceutical Co., Ltd. has announced the financial results of its parent company, Yoshida Jimusho Co., Ltd., for the fiscal year ended March 2026.
• Yoshida Jimusho Co., Ltd. reported total assets of ¥15,699,523 thousand, total liabilities of ¥13,727 thousand, and total net assets of ¥15,685,795 thousand.
• According to its income statement, Yoshida Jimusho’s sales revenue was ¥1,846,262 thousand, operating income was ¥1,755,685 thousand, and net profit for the period was ¥1,762,273 thousand.
• In terms of capital relationship, Yoshida Jimusho holds 40.85% of Towa Pharmaceutical’s voting rights as of March 31, 2026.
• Yoshida Jimusho’s business activities include investment, real estate trading, leasing, and management, and all related services.

The disclosure of the parent company’s financial results provides transparency regarding the shareholder structure and financial stability impacting Towa Pharmaceutical. Investors may note the significant investment securities within Yoshida Jimusho’s assets and its substantial net profit as indicators of the parent’s financial health. The fact that Towa Pharmaceutical’s representative director also serves as a director at Yoshida Jimusho highlights the close relationship between the two entities, which could be relevant for corporate governance considerations.

• G-SEIWA HOLDINGS Co., Ltd. resolved to acquire shares of Oba Toso Kogyosho Co., Ltd. and make it a subsidiary at a Board of Directors meeting held on June 24, 2026.
• Oba Toso Kogyosho is a dedicated manufacturer of metal product painting and assembly based in Shizuoka Prefecture, possessing technologies such as cationic electrodeposition coating, electrostatic coating, powder coating, and heat-resistant coating.
• The number of shares acquired is 14,680, representing 100.0% of the voting rights. The total outstanding shares of Oba Toso Kogyosho are 24,000 (including 9,320 treasury shares).
• The scheduled execution date for the share transfer is June 30, 2026.
• The acquisition price is undisclosed but exceeds 15% of the company’s consolidated net assets at the end of the immediately preceding fiscal year.
• Oba Toso Kogyosho reported sales of 616 million yen, operating profit of 114 million yen, and net assets of 1,617 million yen for the fiscal year ended July 2025.

This acquisition aligns with G-SEIWA HD’s stated strategy of acquiring small and medium-sized enterprises facing successor issues to enhance corporate value through its business succession platform. The integration of Oba Toso Kogyosho’s painting technologies into G-SEIWA HD’s existing metal surface treatment business may suggest potential technical synergies, such as improved corrosion resistance through combined electroplating and cationic electrodeposition, and the ability to meet comprehensive customer orders. Furthermore, Oba Toso Kogyosho’s geographical location between the Kanto and Chubu regions could indicate opportunities for expanded sales areas and reduced logistics costs, which are worth monitoring.

• YAC Holdings Co., Ltd. announced a correction to a portion of its “Company Board of Directors’ Opinion on Shareholder Proposals (Dividend Increase and Articles of Incorporation Amendments)” originally disclosed on May 13, 2026.
• The correction pertains to part 2.(1)③d. of the opinion, specifically concerning the “Net profit attributable to owners of parent” and “Earnings per share” for the fiscal year ended March 2026, which were cited as reasons for opposing the shareholder proposal regarding appropriation of surplus.
• The net profit attributable to owners of parent was corrected from “1,311 million yen” to “1,326 million yen.”
• The earnings per share were corrected from “71.64 yen” to “72.43 yen.”
• These corrections represent an upward revision of the previously stated net profit and earnings per share figures.

This correction addresses an error in the financial figures previously provided within the company’s opinion on a shareholder proposal. The upward revision of both net profit and earnings per share for the fiscal year ended March 2026 clarifies the company’s actual performance during that period. For investors, this incident might highlight the importance of reviewing official company disclosures carefully and could prompt consideration of the company’s internal data management and disclosure processes.

• KVK Co., Ltd. reported consolidated results for the fiscal year ended March 2026, with net sales of ¥30,899 million, operating profit of ¥2,711 million, ordinary profit of ¥3,074 million, and net profit attributable to owners of the parent of ¥2,189 million.
• Both net sales and ordinary profit reached record highs for the company.
• Net sales increased by ¥1,250 million (+4.2%) year-on-year and exceeded the initial forecast by ¥399 million (+1.3%).
• Ordinary profit increased by ¥1 million (+0.1%) year-on-year and surpassed the initial forecast by ¥274 million (+9.8%).
• Increased orders for core products, including single-lever faucets and thermostatic faucets, contributed to the rise in sales.
• Operating profit increased by ¥50 million (+1.9%) year-on-year, despite deteriorating cost of sales due to surging raw material prices and increased supplier costs, which were offset by sales efforts.
• Subsidies for the acquisition of land and buildings associated with new factory construction contributed to the increase in ordinary profit and net profit attributable to owners of the parent.

KVK’s fiscal year 2026/3 results show a notable achievement with record-high sales and ordinary profit, primarily driven by strong sales of key products. The company’s ability to secure operating profit amidst rising raw material costs through sales efforts may suggest robust market responsiveness. The utilization of subsidies for new factory construction also played a role in profit enhancement, indicating that efficient management strategies could continue to be a focus for future business development.

Disclaimer: This article is for informational purposes only and does not constitute investment advice.

• KAWADEN Co., Ltd. announced a partial correction on June 24, 2026, to its “Financial Results for the Fiscal Year Ended March 31, 2026 (Non-consolidated)” originally released on May 13, 2026.
• The reason for the correction is stated as an error in the “Cash Flow Statement.”
• The corrections primarily involve revisions to “Compensation received” and “Change in uncollected income” within the Cash Flow Statement.
• Specifically, for the current fiscal year (April 1, 2025 – March 31, 2026), “Compensation received” was corrected from “△5,838 thousand yen” to “20,307 thousand yen,” and “Change in uncollected income” was corrected from “1,607,328 thousand yen” to “1,596,231 thousand yen.”
• While these corrections impacted the subtotal of cash flows from operating activities, changing it from “5,981,958 thousand yen” to “5,967,489 thousand yen,” the final “Cash flows from operating activities” and “Cash and cash equivalents at end of period” remain unchanged.

Corrections to the Cash Flow Statement are significant for ensuring the accuracy of a company’s cash movement information. While this correction affected specific items like “Compensation received” and “Change in uncollected income,” the fact that the final operating cash flow and period-end cash balance remained unchanged suggests that there was no material alteration to the overall cash flow position. Investors may want to note the specific changes in the corrected figures and their limited impact on the ultimate financial position.

• Shimadaya announced on June 24, 2026, the finalization of its parent company, Melco Group’s, financial results for the fiscal year ended March 2026.
• As of March 31, 2026, Melco Group’s balance sheet shows total assets of ¥52,766 million, total liabilities of ¥11,160 million, and total net assets of ¥41,605 million.
• For the period from April 1, 2025, to March 31, 2026, Melco Group reported sales of ¥1,063 million, an operating loss of ¥1,548 million, an ordinary loss of ¥1,121 million, and a net profit of ¥1,134 million.
• Melco Group holds a 34.03% voting interest in Shimadaya as of March 31, 2026.
• Melco Group’s primary business activities include holding and managing securities, and overseeing business operations through its subsidiaries.

The disclosure of the parent company’s financial results can be a key piece of information for Shimadaya shareholders to understand the overall financial health and operational status of the group. While Melco Group reported a net profit, the presence of operating and ordinary losses, with special gains contributing to the final net profit, may be a point of interest for investors. The potential implications for Shimadaya warrant ongoing monitoring.

• Shin-To HD resolved to terminate its business alliance agreement with HASHCAT INC. CANADA (HASHCAT) at its Board of Directors meeting on June 24, 2026.
• The alliance, announced on December 9, 2024, aimed at establishing an AI data center and promoting AI hosting services in Japan.
• Reasons for termination include insufficient progress towards the commercialization of the business and continued uncertainty regarding profitability.
• Furthermore, the company conducted a comprehensive review of business, compliance, and reputational risks following reports that a representative of HASHCAT JAPAN was among those indicted in a U.S. export control law violation case announced by the U.S. Department of Justice on March 19, 2026.
• Collaborations previously announced in relation to the HASHCAT alliance with Super Micro Computer, Inc. and Toyo Corporation did not result in specific transaction agreements, and the respective MOUs expired on September 20, 2025.

This announcement indicates the cessation of a significant partnership for Shin-To HD in its AI data center business. The decision appears to be driven by a combination of insufficient commercialization progress and heightened compliance and reputational risks, following reports concerning a key associate. While Shin-To HD states its commitment to AI-related businesses as a long-term growth area, investors may monitor how the company adapts its strategy and pursues new opportunities in the AI sector moving forward.

• Polaris Holdings announced on June 24, 2026, that its Board of Directors resolved to revise its shareholder return policy and increase its dividend forecast for the fiscal year ending March 2027.
• The revised shareholder return policy changes the dividend payout ratio calculation basis from net income under Japanese GAAP to “Adjusted Net Income” (Net Income + Amortization of Goodwill + Deferred Tax Adjustments).
• The consolidated dividend payout ratio target has been raised from 30% or more to 50% or more.
• The annual dividend forecast for the fiscal year ending March 2027 has been revised upwards from the previous forecast of JPY 5.00 to JPY 10.00.
• These changes are part of a continuous review of capital and shareholder return policies aimed at promoting the “Medium-term Management Plan 2030” and enhancing corporate value.

This announcement suggests Polaris HD is strengthening its commitment to shareholder returns under its “Medium-term Management Plan 2030.” The change in dividend payout ratio calculation and the increased target may reflect an effort to more directly link the company’s strong cash generation from its asset-light business model to shareholder distributions. This move could be interpreted as a strategic emphasis on enhancing long-term shareholder value.

• Mitsubishi UFJ Financial Group, Inc. announced corrections to its “Consolidated Financial Results for the Fiscal Year Ended March 31, 2026” on June 24, 2026.
• The corrections specifically relate to Section “4. Securities” within the “(Supplemental Information) Financial Results Briefing Material for Fiscal Year 2025 (Page 9)” of the financial results released on May 15, 2026.
• The amended figures pertain to the “Redemption Schedule of Other Securities with Maturity and Bonds Held to Maturity,” with multiple changes observed for figures as of March 31, 2026, including “Bonds,” “Japanese government bonds,” “Other,” “Foreign bonds,” and “Total.”
• For instance, the “Total” amount for March 31, 2026, was corrected from 22,620,695 million yen to 22,624,042 million yen.

This correction updates specific numerical details within previously disclosed financial results, primarily concerning the redemption schedule of securities. These figures are key indicators for assessing a financial institution’s balance sheet liquidity and interest rate risk management. Investors may want to evaluate the materiality of these revised figures in the context of the company’s overall financial health and projections.

• Sekichu Co., Ltd. announced its non-consolidated financial results for the first quarter of the fiscal year ending February 2027 (February 21, 2026, to May 20, 2026).
• During the first quarter, operating revenue amounted to 8,076 million yen, representing a 3.3% increase compared to the same period of the previous year.
• Operating income reached 371 million yen (up 24.3% year-on-year), ordinary income was 363 million yen (up 22.6%), and quarterly net income was 253 million yen (up 20.7%).
• Segment sales show “DIY goods” at 4,236 million yen (up 4.4% from previous period), “Household goods” at 2,004 million yen (up 6.1%), and “Car accessories, bicycles, and leisure goods” at 1,295 million yen (down 5.8%).
• The full-year business forecast and dividend forecast (year-end 30.00 yen) remain unchanged from the most recently published figures.

Sekichu’s first-quarter results show solid revenue and profit growth, with operating income increasing by over 20%. This performance appears to be driven by strong sales in DIY goods, gardening/agricultural materials, and household goods sectors. Investors may want to monitor the performance of the car accessories, bicycles, and leisure goods segment, which experienced a decline.

• PATH’s consolidated subsidiary, RMDC Co., Ltd. (RMDC), has signed a Material Transfer Agreement (MTA) with MEDIPOST Co., Ltd. (MEDIPOST) of South Korea.
• Under this MTA, RMDC will receive human umbilical cord blood-derived mesenchymal stem cells (hUCB-MSCs) and novel culture media from MEDIPOST to conduct a culture compatibility evaluation (proof-of-concept test) using culture robots installed at RMDC’s Amagasaki CPF.
• The research period for this study is from February 2, 2026, to September 30, 2027.
• Approximately JPY 1 million will be paid by MEDIPOST to RMDC as activity expenses for Phase 2 (preliminary research).
• The research results obtained from this proof-of-concept test will belong to MEDIPOST and are intended for optimizing automated culture robots to promote automation in MEDIPOST’s cell culture processing facilities.
• Additionally, the culture data and operation logs accumulated during the proof-of-concept test are planned to be utilized as foundational data for optimizing next-generation automated culture robots and developing “physical AI” algorithms in a joint effort by both companies.

This IR update details a concrete step in the previously announced business alliance between RMDC and MEDIPOST. The signing of the Material Transfer Agreement and the commencement of proof-of-concept testing represent a crucial first step towards implementing factory automation using next-generation automated culture robots and “physical AI,” which could indicate a clear strategic direction for future technological development. While the immediate impact on the current consolidated financial performance is expected to be minor, this collaboration is anticipated to contribute to RMDC’s long-term competitive advantage and product value enhancement.

• Showa Holdings Co., Ltd. has disclosed information regarding the financial results of its non-listed parent company, A.P.F. Group Co., Ltd.
• A.P.F. Group Co., Ltd. is located in the British Virgin Islands, operates in investment business, and has a capital of 50,000 USD as of March 31, 2026.
• The sole shareholder of A.P.F. Group Co., Ltd. is an individual named Masashi Konoshita, holding 1 share, representing 100.00% of the total issued shares as of March 31, 2026.
• The directors of A.P.F. Group Co., Ltd. are Nicholas James Gronow and John David Iles, who hold the special status of Receiver under BVI law.
• A.P.F. Group Co., Ltd. is not required to prepare financial statements under the laws and practices of its country of incorporation and has not done so to date.
• Showa HD announced that it continues to verify if A.P.F. Group Co., Ltd. is the ultimate beneficial shareholder and is working to identify the ultimate beneficial shareholder through ongoing litigation.

This IR provides details about Showa Holdings’ non-listed parent company, A.P.F. Group Co., Ltd., fulfilling disclosure requirements. The unique shareholder structure, the appointment of directors as Receivers, and the absence of financial statements for the parent company could be points of interest for investors. The ongoing efforts to identify the ultimate beneficial shareholder suggest a continuing focus on corporate transparency, which may influence investor perceptions regarding governance.

• gumi Inc. resolved to expand its shareholder benefit program at a Board of Directors meeting held on June 24, 2026.
• An interim shareholder benefit will be implemented with October 31, 2026, as the record date.
• Eligible shareholders are those recorded in the company’s shareholder registry as of October 31, 2026, holding one unit (100 shares) or more.
• The shareholder benefit consists of a QUO Card worth 500 yen, uniformly distributed to all eligible shareholders.
• The QUO Cards are scheduled to be dispatched in mid-January 2027 to the addresses registered in the shareholder registry as of October 31, 2026.
• This interim shareholder benefit is a one-time implementation for the record date of October 31, 2026, and future interim benefits at the same timing in the next fiscal year (Fiscal Year ending April 2028) and beyond are currently undecided.
• The regular shareholder benefit program, with April 30 as the record date (offering BTC or XRP to shareholders holding 500 shares or more), remains as announced in the “Notice Regarding Determination of Shareholder Benefits” disclosed on February 12, 2026.

The implementation of this interim shareholder benefit, in addition to the existing annual program, may aim to express gratitude to shareholders and encourage understanding and support for the company’s shares. Investors might note the distinction that this interim benefit is a one-time initiative, while the regular benefit program continues. The eligibility starting from 100 shares could potentially broaden the appeal to a wider range of shareholders.

• Kappa Create Co., Ltd. has resolved to subscribe to a capital increase for its overseas subsidiary, Kappa Create Vietnam Company Limited, at a Board of Directors meeting held today.
• Following this capital increase, Kappa Create Vietnam Company Limited’s capital will exceed 10% of Kappa Create’s capital, thus classifying it as a specified subsidiary.
• The purpose of the capital increase is to secure necessary funds for Kappa Create Vietnam Company Limited to expand its business operations in the Socialist Republic of Vietnam.
• The subscription amount is 14,900,000,000 Vietnamese Dong (approximately 91 million JPY), with the payment date set for June 30, 2026.
• After the capital increase, the capital will be 16,400,000,000 Vietnamese Dong (approximately 100 million JPY), and Kappa Create’s ownership ratio will remain at 100%.

This capital increase suggests Kappa Create is strengthening its financial support for business expansion in Vietnam and formalizing its subsidiary’s status as a specified subsidiary. This move may indicate a strategic focus on expanding operations in emerging markets, with the progression of its overseas business activities being a key area for investors to monitor.