Japan Stock IR Daily – October 05, 2026 (25 reports)

• Liberta Co., Ltd. announced a partial amendment to its previous disclosure dated March 6, 2026, concerning the acquisition (and subsequent subsidiarization) of shares in Crea Co., Ltd.
• The reason for the change is that discrepancies were found in Crea’s new product plans for the current fiscal period during due diligence conducted after the share transfer agreement. Consequently, Liberta agreed with the seller to adjust the acquisition price.
• The share acquisition price decreased from the initial JPY 841 million to JPY 646 million.
• The total estimated acquisition cost, including advisory fees of JPY 49 million (unchanged), was revised from JPY 890 million to JPY 695 million.
• This change is projected to result in a JPY 29 million reduction in goodwill amortization expenses for Liberta’s consolidated financial results for the fiscal year ending December 2026.
• The payment was completed on October 2, 2026.

The reduction in the acquisition price following due diligence highlights the critical role of thorough corporate investigation in M&A transactions. This adjustment could be viewed as a positive outcome for Liberta, as it results in a lower cash outlay for the acquisition. The explicit mention of a reduction in goodwill amortization expense provides investors with clear insight into the accounting impact on the company’s future consolidated performance.

• Amiyaki Tei Co., Ltd. announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending March 2027.
• During this interim period, net sales were ¥19,960 million, representing a 10.1% increase compared to the same period of the previous year.
• Operating profit decreased by 14.0% to ¥847 million, ordinary profit decreased by 12.9% to ¥901 million, and net income attributable to owners of parent decreased by 33.0% to ¥362 million.
• The full-year consolidated performance forecast for the fiscal year ending March 2027 has been revised, with net sales projected at ¥41,060 million, operating profit at ¥2,000 million, ordinary profit at ¥2,070 million, and net income attributable to owners of parent at ¥1,070 million, resulting in ¥52.08 per share.
• The dividend forecast remains unchanged from the most recently announced forecast, projecting an interim dividend of ¥17.00 and a year-end dividend of ¥17.00, for a total of ¥34.00.

Amiyaki Tei’s interim results show a notable increase in sales but a decline in profits. This divergence may suggest that while the company is achieving top-line growth, it is facing pressure on its profit margins due to rising raw material costs, labor expenses, and other operational costs. The recognition of an impairment loss of ¥181 million as an extraordinary loss also contributed to the decrease in net income. The revision of the full-year earnings forecast indicates that these challenges are anticipated to persist throughout the fiscal year.

• G-BASE announced an amendment to its opinion statement regarding the tender offer by SBINM Godo Kaisha, a wholly-owned subsidiary of SBI Holdings Inc.
• The amendment is due to the emergence of additional matters requiring disclosure since the original opinion press release dated August 28, 2026.
• The tender offer period was extended on September 30, 2026, until October 15, 2026, making the total period 30 business days.
• It was disclosed that on October 1, 2026, an agent for a major shareholder communicated their intent to resume purchasing G-BASE shares from October 2, 2026, aiming to exceed a 30% ownership ratio.
• A divergence of views has emerged between G-BASE and this major shareholder regarding the company’s consideration and response to potential disadvantages to the major shareholder related to management support.
• G-BASE’s opinion remains unchanged: it supports the tender offer but leaves the decision to tender shares to the discretion of its shareholders.

This IR provides additional information regarding a previously announced tender offer. The extension of the tender offer period and the reported divergence of views with a major shareholder concerning management support are key aspects of this update. This situation could suggest an evolving landscape surrounding the tender offer, making it important for investors to monitor future developments closely.

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

• G-Japan M&A resolved on October 5, 2026, to enter into a share exchange agreement to make SBI Tsuji-Hongo M&A Co., Ltd. (STH) a wholly-owned subsidiary.
• The effective date of this share exchange is scheduled for December 4, 2026, making STH a wholly-owned subsidiary of G-Japan M&A.
• Following the share exchange, STH will become a specified subsidiary of G-Japan M&A, leading to changes in the largest major shareholder, major shareholders, and other affiliated companies.
• G-Japan M&A plans to change its trade name to “JMA Tsuji-Hongo Co., Ltd.” after the share exchange. This name change is expected to be proposed at the ordinary general meeting of shareholders scheduled for January 28, 2027.
• STH reported sales of 313 million yen and operating income of 87 million yen for the five months from April to August 2026, with full-year sales for the fiscal year ending March 2027 projected to exceed 800 million yen and operating income to exceed 300 million yen.

This announcement indicates a significant strategic move by G-Japan M&A to strengthen its M&A advisory business and expand its revenue base. The acquisition of SBI Tsuji-Hongo M&A could lead to mutual leveraging of both companies’ deal origination channels and expertise, potentially bolstering the foundation for achieving the mid-term management plan’s goals of “No. 1 in M&A deal completions in Japan” and “listing on the TSE Prime Market.” The enhanced collaboration with Tsuji-Hongo Group and SBI Group, and the resulting synergies, will likely be a key area for investors to monitor in future business developments.

• Nippon Building Fund Inc. (Ｒ－ビルＦ) announced a change in the sub-contractor for its office management operations due to a merger.
• The current sub-contractor, NBF Office Management Co., Ltd. (NBFOM), will be absorbed by Mitsui Fudosan Building Management Co., Ltd. (MFBM).
• Effective January 1, 2027, MFBM will become the new sub-contractor for office management services.
• This integration is expected to result in the establishment of a sustainable operational management system through the consolidation of human resources and expertise, improvement in service and quality management through the synergy of both companies’ strengths, and enhancement of operational infrastructure and productivity.
• All rights and obligations under existing contracts between NBFOM and Nippon Building Fund Inc. are slated to be succeeded by MFBM.

This IR addresses a change in the critical operational management structure supporting Ｒ－ビルＦ’s properties, which could be seen as part of a broader group strategy to maintain and enhance long-term property value. The consolidation of property management resources may aim to address current challenges in the office market by improving operational efficiency and service quality. For investors, this development warrants attention as they assess the stability of the management structure and its potential impact on competitive positioning.

• Kaneko Seeds announced its consolidated financial results for the first quarter of FY2027 (June 1, 2026 to August 31, 2026).
• Consolidated net sales were ¥15,695 million (up 1.0% year-on-year), operating profit was ¥412 million (up 6.5%), and ordinary profit was ¥493 million (up 12.1%).
• Net income attributable to owners of parent reached ¥535 million (up 77.5% year-on-year). This increase was primarily due to the recording of gain on sale of investment securities.
• By segment, the Seed & Seedling business reported net sales of ¥2,355 million (up 2.4%) and segment profit of ¥271 million (up 4.5%). The Facility Materials business recorded net sales of ¥3,615 million (up 12.4%) and segment profit of ¥108 million (up 113.1%).
• The full-year consolidated earnings forecast (net sales of ¥70,000 million, net income attributable to owners of parent of ¥1,650 million) remains unchanged from the announcement on July 13, 2026.

While consolidated net sales saw a modest increase in the first quarter, net income attributable to owners of parent achieved substantial growth, which appears to be supported by both core business earnings and gains from the sale of investment securities. The significant increase in both sales and profit for the Facility Materials business, driven by increased demand for agricultural materials and appropriate price pass-through, could indicate a positive trend in that sector. This mixed performance suggests investors may wish to monitor the sustainability of earnings growth beyond one-off gains and the performance of key business segments.

• Kyokuto Co., Ltd. reported its Q2 FY2027 (interim) financial results: Net sales were ¥2,976 million (down 4.9% YoY), operating profit ¥247 million (down 20.2% YoY), ordinary profit ¥288 million (down 18.8% YoY), and net income attributable to owners of the parent ¥207 million (down 15.5% YoY).
• Key factors cited for the performance include a decline in cleaning demand due to lifestyle changes (e.g., casualization of business wear), increased consumer saving behavior driven by inflation, and rising fuel and raw material costs due to the deteriorating situation in the Middle East.
• Total assets at the end of the period stood at ¥4,355 million, net assets at ¥2,446 million, and the equity ratio at 56.2%. Total assets decreased by ¥53 million, while net assets increased by ¥143 million compared to the previous fiscal year-end.
• The forecast for the full-year dividend for FY2027 remains unchanged from the most recently announced figures, totaling ¥11.00 per share (¥5.50 for interim, ¥5.50 for year-end).
• The full-year earnings forecast for FY2027 also remains unchanged, projecting net sales of ¥5,350 million, operating profit of ¥100 million, ordinary profit of ¥180 million, and net income of ¥120 million.

While the interim results show a decrease in both revenue and profit, the company has maintained its full-year earnings and dividend forecasts, which may suggest a belief in recovery or stronger performance in the second half. The challenging business environment, characterized by declining cleaning demand and rising costs, indicates that the ability to adapt to changing consumer habits and manage expenses will be crucial for achieving full-year targets. The improvement in the equity ratio suggests a maintained financial health.

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

• Tosei Co., Ltd. revised its full-year consolidated earnings forecast and dividend forecast for the fiscal year ending November 2026.
• Consolidated net sales were revised from the previous forecast of JPY 122,986 million to JPY 113,613 million (a decrease of JPY 9,373 million).
• Consolidated operating profit was revised from JPY 24,611 million to JPY 25,061 million (an increase of JPY 449 million), pre-tax profit from JPY 22,000 million to JPY 22,700 million (an increase of JPY 700 million), and profit attributable to owners of parent from JPY 15,157 million to JPY 15,906 million (an increase of JPY 749 million).
• The primary reasons for the revision include a strategic change in the sales timing of some properties in the real estate revitalization business to the next fiscal year or later, as well as an expected increase in disposition fees in the real estate fund and consulting business and an upward revision in the real estate rental business performance.
• The annual dividend forecast for the fiscal year ending November 2026 was raised from JPY 55 per share to JPY 58 per share.

• Shionogi & Co. has resolved to acquire U.S.-based IntraBio Inc. as a wholly-owned subsidiary through its U.S. group company, Shionogi Inc.
• The acquisition agreement stipulates that IntraBio Inc. will become a wholly-owned subsidiary of Shionogi Inc.
• The planned acquisition price for IntraBio Inc. is $2 billion (approximately JPY 315.56 billion, converted at JPY 157.78 per USD).
• Through this transaction, Shionogi will obtain global rights, including intellectual property and commercialization rights, for AQNEURSA® and its related compounds.
• AQNEURSA® is approved in the U.S. and Europe for neurological symptoms associated with Niemann-Pick type C disease, and received U.S. FDA approval on September 18, 2026, as the world’s first treatment for Ataxia-Telangiectasia (A-T).
• The execution of this transaction is scheduled between November and December 2026.
• The impact on Shionogi’s consolidated financial results for the fiscal year ending March 2027 is currently under review, and any material developments will be disclosed promptly.

This acquisition of IntraBio Inc. appears to be a strategic investment aligned with Shionogi’s stated materiality of strengthening and establishing its rare disease franchise. Leveraging its existing business foundation for the ALS treatment RADICAVA®, the company aims to enhance its product pipeline and expertise in rare neurological disorders. The acquisition of AQNEURSA®, with its existing approvals and ongoing development for multiple rare diseases, could be a significant factor in Shionogi’s future business expansion within this specialized area.

• Karla Co., Ltd. has released its consolidated financial results for the second quarter (interim period) of the fiscal year ending February 2027.
• Net sales for the interim period reached ¥3,989 million, marking a 1.4% increase compared to the same period last year.
• Operating profit was ¥211 million (a decrease of 19.8% year-on-year), and ordinary profit was ¥215 million (a decrease of 17.8% year-on-year).
• Net income attributable to parent company shareholders declined by 65.8% year-on-year to ¥83 million.
• The full-year consolidated earnings forecast for the fiscal year ending February 2027 has been revised, projecting net sales of ¥7,700 million (a 2.1% increase year-on-year) and net income attributable to parent company shareholders of ¥66 million (a 72.3% decrease year-on-year).
• Earnings per share for the interim period stood at ¥14.55.

Karla’s Q2 FY2027 results indicate a slight increase in net sales but significant declines in operating profit, ordinary profit, and interim net income. This suggests that rising costs, such as labor and raw materials, have outpaced the sales growth. The downward revision of the full-year earnings forecast further highlights the challenges the company faces in managing profitability, making future cost control measures and revenue enhancement strategies key areas for investors to monitor.

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

• For the first quarter of fiscal year 2027 (June 1, 2026, to August 31, 2026), consolidated net sales increased by 6.5% year-on-year to ¥129,540 million.
• During the same period, consolidated operating profit was ¥5,404 million (down 4.1% year-on-year), consolidated ordinary profit was ¥5,630 million (down 4.7% year-on-year), and net profit attributable to parent company shareholders was ¥3,788 million (down 5.2% year-on-year).
• In the drugstore business, 5 new stores were opened, and 1 store was closed. For dispensing pharmacies, 5 new pharmacies were opened, and 3 were closed.
• On June 25, 2026, Create SD Holdings acquired all shares of YaoFuku Co., Ltd., which operates 4 food supermarkets, making it a consolidated subsidiary.
• The full-year consolidated earnings forecast for fiscal year 2027 remains unchanged, projecting net sales of ¥541,000 million (up 8.8% year-on-year), operating profit of ¥25,300 million (up 5.5% year-on-year), ordinary profit of ¥26,500 million (up 5.0% year-on-year), and net profit attributable to parent company shareholders of ¥17,000 million (up 0.1% year-on-year).

Create SD Holdings’ Q1 FY2027 results show increased sales but a decline in various profit metrics. This could be influenced by factors such as underperformance of seasonal products due to unfavorable weather, intensified market competition, and initial investment costs associated with the acquisition of the food supermarket business. The unchanged full-year forecast may suggest that the company anticipates profit margin improvements from ongoing initiatives in the coming quarters.

• Nextage Co., Ltd. announced its consolidated financial results for the third quarter of the fiscal year ending November 2026 (December 1, 2025, to August 31, 2026).
• Consolidated net sales reached ¥600,422 million, marking a 26.0% increase compared to the same period of the previous year.
• Consolidated operating profit was ¥21,624 million, a significant increase of 66.7% year-over-year.
• Consolidated ordinary profit stood at ¥20,187 million (up 62.7% YoY), and profit attributable to owners of parent was ¥13,845 million (up 74.9% YoY).
• During the cumulative third quarter, three new stand-alone purchase stores, “Nerima Store,” “Edogawa Store,” and “Moriguchi Daini Store,” were opened.
• As of the end of the third quarter of the current consolidated accounting period, the number of bases reached 251 (367 stores), an increase from 242 bases (353 stores) at the end of the prior year’s same period.

Nextage’s Q3 FY2026 results show substantial year-over-year growth in net sales and all profit metrics, indicating continued robust business expansion. The high growth rate in operating profit may suggest improvements in business efficiency or benefits from economies of scale. The opening of new stores and an increase in the number of operational bases are factors that could drive future growth and are worth monitoring for investors.

• Bike O & Company’s consolidated net sales for the third quarter of the fiscal year ending November 2026 (December 1, 2025 – August 31, 2026) were ¥29,124 million, representing a 2.5% increase year-on-year.
• Operating profit for the same period was ¥838 million, an increase of 60.1% compared to the prior year.
• Net profit attributable to owners of parent for the quarter reached ¥793 million, marking a significant 119.8% increase year-on-year.
• Basic earnings per share for the quarter were ¥55.48.
• The full-year consolidated performance forecast for the fiscal year ending November 2026 remains unchanged, with projected net sales of ¥38,800 million, operating profit of ¥860 million, and net profit attributable to owners of parent of ¥750 million.

Bike O’s Q3 results indicate a significant improvement in profitability, with operating profit and net profit attributable to owners of parent showing substantial increases despite a modest rise in net sales. This surge in earnings suggests effective operational efficiency and cost management strategies may be contributing to stronger bottom-line performance. The unchanged full-year forecast warrants close monitoring to see if this positive momentum can be sustained through the final quarter.

• For the fiscal year ended August 2026, consolidated net sales were ¥163,756 million (up 69.7% year-on-year), operating profit was ¥27,866 million (up 47.2%), ordinary profit was ¥25,896 million (up 51.1%), and profit attributable to owners of parent was ¥16,692 million (up 62.9%).
• Basic earnings per share were ¥709.49 (compared to ¥520.37 in the previous year).
• Consolidated total assets stood at ¥222,132 million, net assets at ¥87,836 million, and the equity ratio was 39.1%.
• The year-end dividend for the fiscal year ended August 2026 was ¥165.00 per share (total annual dividend of ¥165.00), a decrease from ¥240.00 in the previous year.
• The consolidated performance forecast for the fiscal year ending August 2027 projects net sales of ¥220,000 million (up 34.3% year-on-year), operating profit of ¥41,000 million (up 47.1%), and profit attributable to owners of parent of ¥24,000 million (up 43.8%).

Kasumigaseki Capital reported significant increases in revenue and all profit metrics for the fiscal year ended August 2026. This performance may be attributed to new hotel openings and progress in development and sales phases within its hotel business. The company’s forecast for the upcoming fiscal year projects continued substantial growth, suggesting an ongoing expansion trend for its operations.

• World Co., Ltd. announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending February 2027.
• Revenue for the interim period reached ¥142.489 billion, representing a 4.1% increase compared to the prior interim period.
• Interim profit attributable to owners of the parent was ¥5.877 billion, a 4.2% increase year-over-year.
• Business profit was ¥8.358 billion (up 0.3%) and operating profit was ¥8.409 billion (up 1.2%).
• Profit before finance income and income tax decreased by 10.6% to ¥8.395 billion.
• The company forecasts an annual dividend of ¥67.00 for FY2027, comprising an interim dividend of ¥31.00 and a year-end dividend of ¥36.00, with no revisions to the forecast.
• The company early-adopted IFRS 18 “Presentation and Disclosure in Financial Statements.”
• Reporting segments have been changed from “Brand Business,” “Digital Business,” and “Platform Business” to “B2C Business” and “B2B Business.”

World Co., Ltd. recorded increased revenue and interim profit attributable to owners of the parent for Q2 FY2027. The early adoption of IFRS 18 and the change in reporting segments could enhance the clarity of global performance comparisons and business strategy. Growth in non-apparel B2C businesses and profit increases in B2B operations suggest a steady progression towards the company’s new business structure.

• Nachi-Fujikoshi’s consolidated net sales for the nine months ended August 31, 2026 (Q3 FY2026) increased by 10.4% year-on-year to ¥192,326 million.
• Operating income for the same period was ¥11,457 million, representing a 72.8% increase year-on-year, while ordinary income grew by 111.5% to ¥10,873 million.
• Net income attributable to owners of parent reached ¥6,629 million, marking an 82.1% increase compared to the previous year.
• By segment, the Machine Tools business recorded sales of ¥60,604 million (+11.1%) and operating income of ¥3,810 million (+52.6%). The Components business posted sales of ¥117,077 million (+7.9%) and operating income of ¥5,950 million (+60.8%). Other businesses achieved sales of ¥14,643 million (+31.6%) and operating income of ¥1,637 million (+305.8%).
• The full-year consolidated earnings forecast for the fiscal year ending November 2026 remains unchanged from the announcement on July 14, 2026.

• Ichibanya announced its consolidated financial results for the second quarter of the fiscal year ending February 2027, with sales revenue increasing by 10.0% year-on-year to ¥35.227 billion.
• Operating profit was ¥2.091 billion (down 17.2% year-on-year), ordinary profit was ¥2.191 billion (down 19.1%), and net profit attributable to parent company shareholders was ¥1.095 billion (down 20.9%).
• The increase in sales revenue was driven by solid existing store sales at domestic CoCo Ichibanya and business expansion of overseas and domestic subsidiaries.
• The decline in profits was primarily attributed to rising procurement costs for ingredients, including rice, and increased logistics expenses.
• The annual dividend forecast remains unchanged at ¥16.00, consisting of an interim dividend of ¥8.00 and a year-end dividend of ¥8.00 (same as the previous fiscal year).

While sales revenue showed solid growth, the financial results indicate that increased raw material and logistics costs significantly impacted profitability. Domestic CoCo Ichibanya’s efforts, such as collaboration projects and higher-priced seasonal menus, contributed to an increase in average customer spending, and diversified operations in overseas, domestic subsidiary, and external sales businesses also supported revenue growth. However, should cost increases persist, the ongoing impact on the profit structure would be a key area for investors to monitor.

• Yakuodo Holdings Co., Ltd. announced its consolidated financial results for the second quarter of the fiscal year ending February 2027 (interim period: March 1, 2026 – August 31, 2026).
• During the interim period, net sales increased by 8.4% year-over-year to ¥89,759 million.
• Operating profit decreased by 5.3% to ¥3,289 million, ordinary profit decreased by 9.5% to ¥3,239 million, and net profit attributable to parent company shareholders decreased by 11.8% to ¥2,232 million.
• The total number of stores at the end of the interim consolidated accounting period increased to 468 (including 13 new stores opened and 1 store closed).
• The full-year consolidated earnings forecast for the fiscal year ending February 2027 remains unchanged: net sales ¥185,050 million (up 13.0% YoY), operating profit ¥5,520 million (up 4.4% YoY), ordinary profit ¥5,480 million (up 0.2% YoY), and net profit attributable to parent company shareholders ¥4,030 million (up 0.0% YoY).

While revenue grew due to new store openings and existing store performance, profitability declined compared to the prior year. This trend may suggest the impact of aggressive store expansion, renovation investments, and challenging market conditions such as consumer frugality amidst inflation and intensified competition. With the full-year forecast maintained, investor focus may shift to the company’s performance and profitability improvements in the second half of the fiscal year.

• P-Gokendo HD has decided to implement a 3-for-1 stock split.
• The record date for the stock split is October 21, 2026 (Wednesday), and the effective date is October 22, 2026 (Thursday).
• The number of shares outstanding before the split was 1,295,000 shares, increasing by 2,590,000 shares due to this split, resulting in 3,885,000 shares outstanding post-split.
• There will be no change in the amount of stated capital as a result of this stock split.
• The exercise price of the 1st series of stock acquisition rights will be adjusted from JPY 1,250 to JPY 417, and the number of shares per right from 100 shares to 300 shares.

The announced stock split aims to lower the investment unit per share, thereby enhancing stock liquidity and expanding the investor base. For a company listed on TOKYO PRO Market, this move may potentially increase accessibility for individual investors. The adjustment of stock acquisition rights appears to be a logical measure aligned with the post-split share price level.

• G-Bizmates has resolved to acquire and make With The World Inc. a wholly-owned subsidiary through a share acquisition and a simplified share exchange.
• The resolution was made at the Board of Directors meeting on October 5, 2026, and share transfer and share exchange agreements were signed on the same day.
• G-Bizmates will acquire 313 of With The World’s 345 outstanding shares for 195,965,217 yen, with the remaining 32 shares to be acquired via a share exchange.
• The effective date of the share exchange is scheduled for October 30, 2026, with 34,364 shares of G-Bizmates common stock to be allotted.
• The stated purpose of this transaction is to deepen the “global domain” and enter new business areas themed around “diversity” through M&A, aiming for discontinuous growth.

This complete subsidiary acquisition can be seen as a strategic move by G-Bizmates to expand its business from existing global human resource support into the education sector. With The World’s domestic and international school/local government networks and public trust could potentially bring new customer segments and business opportunities to the G-Bizmates group. As the company aims for discontinuous growth through M&A, the market may monitor how this acquisition impacts its future performance.

• G-Japanias announced its Q3 FY2026 financial results for the period from December 1, 2025, to August 31, 2026.
• Net sales reached JPY 9,977 million, marking a 12.2% increase compared to the same period in the prior year.
• Operating profit was JPY 511 million, representing a 19.4% decrease year-over-year.
• Ordinary profit stood at JPY 601 million (down 15.9% YoY), and quarterly net profit was JPY 395 million (down 15.9% YoY).
• The full-year forecast for FY2026 (Net Sales JPY 13,150 million, Operating Profit JPY 1,035 million, Ordinary Profit JPY 1,120 million, Net Profit JPY 785 million) and the annual dividend forecast (JPY 101) remain unchanged from previously announced figures.

G-Japanias’ Q3 results show solid top-line growth but a decline in profits compared to the prior year. This trend may suggest that while demand for their services is increasing, factors such as rising personnel costs in the IT sector or investments related to strengthening their business foundation, potentially through M&A, could be impacting profitability. The reaffirmation of the full-year forecast indicates that the company anticipates a recovery in the final quarter.

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

• Kin-ei Co., Ltd. has decided to partially change the contents of its shareholder benefit program in conjunction with the renewal of the ticket system and store at Abeno Apollo Cinema, effective from November 5, 2026.
• There are no changes to the eligible shareholders (those holding 75 shares or more) or the benefit period (record dates are the end of January and July each year).
• The method for using free movie invitations will change, allowing entry with a 2D barcode for internet seat reservations, eliminating the need for exchange at automatic ticket machines or counters. A new “Abeno Apollo Cinema Invitation Card” can also still be used.
• Newly added is “Free use of Apollo Cinema Members benefits.” This includes free access to perks such as discounted admission fees (for up to 4 companions), birthday month drink discount coupons, and email newsletters (normal annual fee is 300 yen).
• These changes will be implemented starting from the July 2026 record date (shareholder benefits valid from November 1, 2026, to April 30, 2027).

These modifications to the shareholder benefit program, aligning with the Abeno Apollo Cinema’s renovation, appear aimed at enhancing shareholder convenience and increasing the appeal of shareholder returns through new offerings. The introduction of ticketless entry and free access to Apollo Cinema Members benefits could be perceived as adding tangible value for shareholders. These improvements are designed to offer a more convenient and enjoyable movie-going experience for shareholders.

• Daiseki Co., Ltd. announced its consolidated financial results for the second quarter (interim period) of the fiscal year ending February 2027.
• For the interim period, net sales were ¥37,492 million (up 3.8% year-on-year), operating profit was ¥8,345 million (up 12.0% year-on-year), ordinary profit was ¥8,657 million (up 13.4% year-on-year), and net income attributable to owners of parent was ¥5,805 million (up 23.1% year-on-year).
• Net sales and all profit figures achieved record high performance for an interim period.
• The forecast for the annual dividend for the fiscal year ending February 2027 remains unchanged from the most recently published forecast, with an interim dividend of ¥43 and a year-end dividend of ¥43, totaling ¥86.
• The consolidated full-year earnings forecast for the fiscal year ending February 2027 remains unchanged, projecting net sales of ¥74,200 million (up 3.2% year-on-year), operating profit of ¥16,800 million (up 15.1% year-on-year), ordinary profit of ¥17,000 million (up 14.2% year-on-year), and net income attributable to owners of parent of ¥11,200 million (up 22.3% year-on-year).

Daiseki achieved record-high sales and profits for its interim period in FY2027. This performance appears to be driven by the solid progression of its industrial waste treatment business, complemented by better-than-planned results in its soil contamination treatment and lead recycling businesses. While the full-year forecast remains unchanged, the strong progress in the first half may suggest a positive momentum that is worth monitoring as the company moves into the second half of the fiscal year.

• Central Soko Co., Ltd. resolved at its Board of Directors meeting on October 5, 2026, to acquire shares of Takara Logistics System Co., Ltd. from Takara Holdings, making it a subsidiary.
• The acquisition involves 700,000 shares, resulting in Central Soko holding a 70% voting rights share in Takara Logistics System.
• The approximate total acquisition price is ¥6,115 million, with ¥5,985 million specifically for the common shares of Takara Logistics System.
• The expected share transfer execution date is April 1, 2027, contingent upon the completion of a review by the Japan Fair Trade Commission under the Antimonopoly Act.
• Takara Logistics System Co., Ltd. engages in transportation, warehousing, and distribution processing businesses, reporting consolidated net sales of ¥12,649 million and net profit attributable to parent company shareholders of ¥869 million for the fiscal year ended March 2026.

This acquisition by Central Soko appears to be a strategic move to solidify its position in the food and beverage logistics sector, aligning with its 8th Mid-Term Management Plan. The integration of Takara Logistics System’s nationwide distribution network and specialized alcoholic beverage delivery expertise could expand Central Soko’s service areas, enhance value-added logistics offerings, and broaden its customer base. Investors may want to monitor how this inorganic growth contributes to Central Soko’s long-term revenue growth and overall corporate value.

• ips announced on October 5, 2026, the completion of the Q1 FY2027 consolidated financial results review by certified public accountants.
• This review was conducted in connection with the issuance of new shares and the secondary offering of company shares, as resolved by the Board of Directors on the same day.
• There are no changes to the consolidated financial statements previously disclosed on August 7, 2026.
• For the first quarter of FY2027 (April 1, 2026, to June 30, 2026), consolidated operating results showed net sales of 3,930 million yen (up 14.9% year-on-year), operating profit of 1,198 million yen (up 14.3% year-on-year), and net profit attributable to parent company shareholders of 831 million yen (up 27.5% year-on-year).
• As of the end of the first quarter of FY2027, consolidated financial position reported total assets of 52,336 million yen, net assets of 27,139 million yen, and an equity ratio of 38.6%.

The completion of the review by certified public accountants enhances the reliability of the financial information, which may be particularly relevant as it coincides with an announcement regarding a new share issuance and secondary offering. Investors might focus on how this capital raise could impact future growth initiatives and strategic plans. The strong first-quarter performance, with increases in both sales and profits, could suggest positive underlying business momentum.