Japan Stock IR Daily – June 25, 2026 (27 reports)

• F-KOKI Co., Ltd. announced a “Re-correction to a Part of the Financial Results for the Fiscal Year Ended March 2026 (Non-consolidated) [Japanese GAAP]” on June 25, 2026.
• This re-correction addresses errors found in the “Information by major customer” section of the attached materials within the “Correction to the Financial Results for the Fiscal Year Ended March 2026 (Non-consolidated)” previously disclosed on June 3, 2026.
• The specific correction is located on page 15 of the attached materials, under “3. Information by major customer”.
• Sales to Okinawa Cellular Telephone Co., Ltd. were revised from the pre-correction figure of 5,636,406 thousand yen to the post-correction figure of 5,629,531 thousand yen.
• Sales to KDDI Corporation remained unchanged at 1,371,573 thousand yen in both the pre- and post-correction versions.
• Both customers are categorized under the “Mobile Communications Business” segment.

This re-correction, following a previous correction, may draw investor attention to the company’s disclosure accuracy and internal control procedures. The adjustment to sales figures for a major customer is a material piece of information for analyzing the company’s revenue concentration and business relationships. Such repeated corrections could lead investors to further scrutinize the robustness of the company’s information management system.

• Akatsuki Inc. conducted a tender offer for common shares and share options of Sunny Side Up Group Inc. from May 14, 2026, to June 24, 2026.
• The total number of tendered shares and other securities reached 9,461,236, surpassing the minimum threshold of 5,551,400 shares.
• The number of shares and other securities acquired totaled 9,461,236, comprising 9,355,136 common shares and 106,100 share options.
• Akatsuki’s ownership ratio in Sunny Side Up Group’s voting rights after the tender offer is 63.42%.
• As a result, Sunny Side Up Group is scheduled to become a consolidated subsidiary and a specified subsidiary of Akatsuki Inc. as of July 1, 2026 (settlement commencement date).

The successful completion of Akatsuki’s tender offer for Sunny Side Up Group marks a significant step towards their business integration. The strong participation, exceeding the minimum threshold, confirms the consolidation, which may lead to expectations for enhanced business collaboration and synergy generation. Investors might now focus on how this integration will reshape Akatsuki’s business portfolio and its future growth strategies.

• The tender offer by Akatsuki Inc. for Sunny Side Up Inc.’s common shares and 8th series share options concluded and was successful as of June 24, 2026.
• As a result of this tender offer, Akatsuki Inc. is expected to become Sunny Side Up’s parent company and largest major shareholder on July 1, 2026 (settlement commencement date).
• Akatsuki’s voting rights ownership ratio in Sunny Side Up will be 63.16% (9,355,136 shares) following the tender offer.
• Next Field Inc., the current largest major shareholder, will cease to be classified as the largest major shareholder as of July 1, 2026, due to tendering its shares in the offer.
• Sunny Side Up is expected to be delisted from the Tokyo Stock Exchange following subsequent procedures.

• Nippon Sheet Glass Co., Ltd. announced on June 25, 2026, an amendment to its “Consolidated Financial Results for the Fiscal Year Ending March 31, 2026 (IFRS)” originally released on May 11, 2026.
• The reason for the amendment is the discovery of an error in part of the notes (segment information) within the financial results.
• The specific correction relates to the “Net Trading Assets” figures within ” (c) Segment Information” on page 15 of the attached materials.
• The total Net Trading Assets were revised from 561,207 million JPY (before correction) to 506,779 million JPY (after correction).
• Segment-specific Net Trading Assets were also corrected as follows (in million JPY): Architectural Glass Business 308,005 → 265,732; Automotive Glass Business 205,553 → 196,128; High Performance Glass Business 36,600 → 34,680; Other 11,049 → 10,239.
• There were no changes to the figures for Capital Expenditure (including intangible assets).

This amendment primarily revises segment-specific Net Trading Assets within the previously released consolidated financial results for the fiscal year ended March 2026. Investors may find it important to update their analysis of each business segment’s asset efficiency or liquidity based on these revised figures. This correction appears to be an adjustment to the disclosure in the notes rather than a fundamental change to the core financial statements.

• Wacoal Holdings Co., Ltd. announced corrections to its “Consolidated Financial Results for the Fiscal Year Ending March 31, 2026 [IFRS]” initially disclosed on May 14, 2026.
• The reason for the correction was the discovery of errors in the description of cash flows from operating activities and financing activities during the preparation of the Annual Securities Report.
• For the fiscal year ended March 31, 2026, cash flow from operating activities was revised from ¥8,346 million to ¥8,487 million.
• Cash flow from financing activities for the same period was revised from a net outflow of ¥26,145 million to a net outflow of ¥26,286 million.
• The year-end balance of cash and cash equivalents remained unchanged at ¥44,170 million before and after the correction.

These corrections primarily involve adjustments to specific figures within the consolidated cash flow statement, specifically operating and financing cash flows, while the overall year-end cash balance remains unaffected. Such revisions, identified during the formal annual securities report preparation, are often a standard part of ensuring data accuracy. Investors may wish to review the updated detailed figures in the corrected report to understand the precise impact on the cash flow components.

• SS Gold Hedge-Free (Code: 447A) announced its interim financial results for the first half of the fiscal year ending October 2026 (November 17, 2025 – May 16, 2026).
• As of May 16, 2026, the end of the interim period, net assets amounted to ¥3,901 million.
• The net asset value per 100 units was ¥29,382, translating to ¥293.82 per unit.
• Investment trust beneficiary certificates constituted the primary investment asset, totaling ¥3,900 million and representing 100.0% of major investment assets.
• The total outstanding units at the end of the interim period were 13,280 thousand units, with 13,680 thousand units set and 400 thousand units redeemed during the period.

This interim report provides a snapshot of the SS Gold Hedge-Free fund’s financial health and operational performance. Key metrics such as net assets, net asset value, and asset composition are presented, reaffirming that the fund primarily invests in investment trust beneficiary certificates linked to the LBMA Gold Price (yen-converted basis). Investors may find these figures useful in assessing the fund’s stability and its alignment with its stated investment objectives.

• DVx announced on June 25, 2026, a correction to its “Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 [Japanese GAAP]” which was originally disclosed on May 15, 2026.
• The reason for the correction was an error found in the amount of “Expenditure for acquisition of shares of subsidiaries due to changes in the scope of consolidation” recorded under cash flow from investing activities in the consolidated cash flow statement.
• In addition to this primary correction, minor numerical changes and revisions to display accounts confirmed during the year-end audit were also made.
• As there were numerous corrections, the entire revised document has been attached, with all corrected sections underlined.

This correction primarily addresses a numerical error related to the acquisition of subsidiary shares in the consolidated cash flow statement, indicating the company’s commitment to ensuring accuracy in its financial reporting. Investors should review the full corrected document and compare it with the previous disclosure to understand the impact of these revisions on the overall consolidated financial information. The inclusion of minor adjustments suggests an ongoing effort towards enhancing transparency in the company’s disclosures.

• Star Seeds Co., Ltd. has revised upwards its consolidated earnings forecast for the full fiscal year ending February 2027.
• The revised full-year forecast includes net sales of ¥30.0 billion (an increase of 15.4% from the previous ¥26.0 billion), operating income of ¥1.45 billion (up 31.8% from ¥1.1 billion), ordinary income of ¥1.1 billion (up 22.2% from ¥900 million), and profit attributable to owners of parent of ¥600 million (up 20.0% from ¥500 million).
• The revision is attributed to the progress of the GPU server and related businesses exceeding initial plans, and the smooth advancement of the grid-scale battery storage business, as announced in a separate release dated today regarding the acquisition of real estate for sale (land and facilities for grid-scale battery storage) and power connection rights.
• Previously, as of June 3, 2026, the full-year forecast remained unchanged to allow for a thorough assessment of potential increases in selling, general and administrative expenses due to human resource and information system investments, as well as the possibility of flexible new business investments.

This upward revision of Star Seeds’ full-year earnings forecast suggests stronger-than-expected performance in its key business segments, namely GPU servers and grid-scale battery storage. The decision to raise the full-year outlook, even while considering new business investments, could indicate the company’s confidence in the sustained strength of current business conditions. Investors may find it worthwhile to monitor the continued growth and profitability of these core operations.

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

• Itochu Marubeni Steel Corporation, Amatei’s parent company, finalized its financial results for the fiscal year ended March 31, 2026 (April 1, 2025 – March 31, 2026).
• As of March 31, 2026, the balance sheet shows total assets of ¥655,537 million, total liabilities of ¥380,336 million, and total net assets of ¥275,201 million.
• For the fiscal year ended March 31, 2026, the income statement reported net sales of ¥1,051,176 million, operating income of ¥19,476 million, ordinary income of ¥44,583 million, income before income taxes of ¥47,976 million, and net income of ¥41,753 million.
• Regarding the relationship with Amatei, Itochu Marubeni Steel held 21.10% of Amatei’s voting rights as of March 31, 2026, and one of Amatei’s directors also serves as an executive or employee of Itochu Marubeni Steel.
• In terms of business transactions, Amatei procures its main raw material, wire rod, and imported products through Itochu Marubeni Steel.

The disclosure of Itochu Marubeni Steel’s financial results, as Amatei’s parent company, provides important information for evaluating Amatei’s business foundation, as it indicates the financial health of a key supplier. Given Amatei procures primary raw materials through its parent company, this information could be of interest to investors monitoring the stability of supply and business continuity. The reported sales and profit figures objectively illustrate the parent company’s operational scale and profitability.

• Key Coffee Co., Ltd. announced corrections to a portion of its “Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 (Japanese GAAP)” on June 25, 2026.
• The corrections were made because a review of the aggregation methods for the Consolidated Statements of Changes in Equity and Segment Information, originally disclosed on May 15, 2026, was deemed necessary.
• Numerical data were corrected, and the revised data have been submitted.
• The company stated that these corrections have no impact on the consolidated financial statements.
• In the Consolidated Statements of Changes in Equity for the fiscal year (April 1, 2025 – March 31, 2026), “Purchase of treasury shares” was removed, and the value for “Changes in parent company’s ownership interest due to transactions with non-controlling shareholders” was changed from △0 million yen to 4 million yen (shareholders’ equity) and from △0 million yen to △4 million yen (non-controlling interests).
• In the Segment Information for the same fiscal year, figures for “Segment assets,” “Segment liabilities,” and “Depreciation expense” and “Increase in property, plant and equipment and intangible assets” under “Other items” were revised.

These corrections address revisions to aggregation methods within specific sections of the previously announced financial results, with the company explicitly stating no impact on the overall consolidated financial statements. Investors may find it useful to review the corrected figures for segment assets, liabilities, depreciation, and increases in fixed assets to ensure an accurate understanding of the financial performance by business segment.

• Azuma House announced a partial correction to its “Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 [Japanese GAAP] (Consolidated)” originally disclosed on May 15, 2026.
• The corrections primarily include the following points:
• In the summary information, “Change in Accounting Estimates” was revised from “None” to “Yes.”
• For the consolidated cash flow situation for the fiscal year ended March 2026, Cash Flows from Operating Activities were corrected from 1,357 million yen to 1,393 million yen.
• Cash Flows from Investing Activities were corrected from △1,043 million yen to △1,080 million yen.
• The table of contents for the attached materials now includes “(Change in Accounting Estimates).”
• Specific figures within the cash flow overview and the consolidated cash flow statement, such as changes in inventories and expenditures for the acquisition of tangible fixed assets, were also revised.

This correction highlights a change in accounting estimates and subsequent adjustments to cash flow figures, which are key elements for investor analysis. The increase in cash flow from operating activities and the increase in outflows from investing activities suggest a shift in the company’s financial movements. Investors may want to analyze the specific underlying causes of these corrections to understand their potential implications for Azuma House’s future financial performance.

• Kitanotatsujin Corporation announced an online earnings briefing for institutional investors and analysts regarding its Q1 FY2027 financial results.
• The briefing is scheduled for Thursday, July 16, 2026, from 16:00 to 17:00 JST.
• The event will be conducted via Zoom Webinar.
• Content includes an explanation of the Q1 FY2027 financial results and a Q&A session.
• President Kinoshita Katsuhisa will give the presentation and participate in the Q&A, joined by Director of Administration Miura Junichi for the Q&A.
• Participation is limited to institutional investors, analysts, and media representatives, requiring pre-registration by Wednesday, July 15, 2026, 17:00 JST.
• The Q1 FY2027 financial results are scheduled to be announced on Wednesday, July 15, 2026, at 15:30 JST.

This IR provides a direct channel for institutional investors and analysts to receive updates on Kitanotatsujin Corporation’s latest performance and outlook directly from management. The presence of the CEO for the presentation and Q&A suggests a commitment to transparency, which may be a key point for market observers. The timing, with the briefing held the day after the earnings announcement, allows for prompt dissemination and discussion of the financial results.

• Beauty Garage Inc. announced on June 25, 2026, a correction to a portion of its “Consolidated Financial Results for the Fiscal Year Ended April 30, 2026 [Japanese GAAP]”.
• The reason for the correction was the discovery of errors in the calculation of impairment loss and the period for the current portion of long-term debt during the preparation of consolidated financial statements.
• The specific corrections are indicated by underlines in the provided PDF, primarily pertaining to numerical data.
• The corrected financial results for FY2026/4 state a profit attributable to owners of parent of 932 million yen, total assets of 18,535 million yen, and net assets of 8,390 million yen.
• For FY2026/4, diluted earnings per share is 74.38 yen, and the equity ratio is 45.3%.

This correction stems from calculation errors in accounting procedures, suggesting a move to ensure the accuracy of the company’s financial information. Investors may wish to monitor further disclosures to determine if these corrections have any direct implications for the company’s future performance outlook or business strategy. A thorough review of how the revised impairment loss and debt figures impact the financial statements is advisable.

• St. Marc Holdings Co., Ltd. announced a “Partial Correction to the ‘Notice of Acquisition of Shares (Making it a Subsidiary)'” on June 25, 2026.
• This correction pertains to a part of the content disclosed in the “Notice of Acquisition of Shares (Making it a Subsidiary)” originally published on June 17, 2026.
• The correction was made in the introductory section of “1. Reasons for the Acquisition of Shares.”
• The original text stated: “Our group operates 868 domestic restaurants (as of March 31, 2026) in the food service business…”
• The corrected text now states: “Our group operates 868 domestic and international restaurants (as of March 31, 2026) in the food service business…”

This correction clarifies the scope of St. Marc Holdings’ existing business operations, specifying that its restaurant network extends beyond domestic borders to include international locations. For investors, this updated information may offer a more precise understanding of the company’s operational footprint and strategic reach. It could be seen as providing a more accurate basis for assessing the company’s overall business scale and potential for growth.

• Ceres Co., Ltd. announced a revision to its consolidated financial forecast for the full fiscal year ending December 2026.
• Net profit attributable to owners of parent is now projected to increase by 268.8%, from the previously announced ¥1,600 million to ¥5,900 million.
• Earnings per share (EPS) forecast has been revised from ¥138.66 to ¥509.71.
• EBITDA is expected to increase by 156.5%, from the previous forecast of ¥3,450 million to ¥8,850 million.
• The year-end dividend forecast for the fiscal year ending December 2026 has been raised from ¥60 per share to ¥90 per share.
• These revisions are primarily due to the expected recognition of a special gain from the sale of all shares in Bitbank, Inc., an equity-method affiliate, amounting to approximately ¥5.5 billion.
• The company plans to allocate approximately ¥7.4 billion in funds obtained from the sale towards shareholder returns and growth investments, including a planned share repurchase of up to ¥2.5 billion.

The revised earnings and dividend forecasts are largely driven by a non-recurring special gain from the sale of Bitbank shares, indicating a temporary boost to profits. While the increases in net profit attributable to owners of parent and EPS are substantial, the unchanged forecasts for net sales, operating profit, and ordinary profit suggest no alteration to core business profitability. The enhanced dividend and planned share repurchase reflect a proactive approach to shareholder returns, yet investors may wish to monitor the company’s future growth investment strategies and the impact of the transaction on ongoing business performance.

• Oracle Japan announced its non-consolidated financial results for the fiscal year ended May 31, 2026, reporting net sales of ¥285,073 million (up 8.2% year-on-year), operating income of ¥89,795 million (up 3.4% year-on-year), ordinary income of ¥91,373 million (up 4.5% year-on-year), and net income of ¥63,537 million (up 4.6% year-on-year).
• Net sales, operating income, ordinary income, and net income for the full fiscal year all achieved record highs.
• Earnings per share (EPS) for the period was ¥495.97 (compared to ¥473.98 in the previous period), and the annual dividend per share was set at ¥858 (ordinary dividend of ¥198, special dividend of ¥660), a significant increase from ¥190 in the previous period.
• For the fiscal year ending May 31, 2027, the company forecasts net sales to increase by 6.0% to 10.0% year-on-year, and EPS to range from ¥525.00 to ¥540.00.
• Regarding the financial position, total assets stood at ¥368,416 million, net assets at ¥204,728 million, and the equity ratio at 55.6%.

Oracle Japan’s FY2026 results show a robust performance, with record highs in key financial metrics, which may suggest the company’s strategic initiatives in cloud services and AI are yielding positive results amidst a resilient domestic IT services market. The substantial increase in the annual dividend payment could indicate a strong commitment to shareholder returns. The positive outlook for FY2027, forecasting continued revenue and profit growth, positions the company for ongoing expansion.

• G-PowerX announced corrections to parts of its “Consolidated Financial Results for the First Quarter of the Fiscal Year Ending December 2026 (Japanese GAAP)” initially disclosed on May 14, 2026.
• The reason for the correction is cited as errors in some parts of the stated content.
• There is no impact on profit or loss as a result of these corrections.
• Corrected figures include the self-capital ratio for Q1 FY2026 (changed from 28.1% to 28.4%) and equity capital (changed from 6,914 million yen to 6,989 million yen) in the consolidated financial position.
• Other corrected figures are capital surplus, total shareholders’ equity, non-controlling interests, and depreciation (changed from 145 million yen to 141 million yen).

This correction primarily involves numerical data in the consolidated financial statements, and based on the announced facts, it does not suggest a significant change in the company’s fundamental financial health or profitability. The absence of an impact on profit or loss may indicate that there are no direct concerns regarding the company’s earnings outlook. The revision of detailed financial figures provides a more accurate representation of the company’s financial position.

• Migallo Holdings, Inc. announced the finalized financial results for the fiscal year ended March 2026 of its non-listed parent company, RJP Corporation.
• RJP Corporation’s business activities include real estate ownership, leasing, and management, as well as securities holding and management.
• RJP Corporation holds 47.94% of Migallo Holdings’ voting rights as of March 31, 2026.
• Mr. Sei Nakanishi serves as the Representative Director of RJP Corporation and also concurrently holds the position of Representative Director and President of Migallo Holdings, Inc.
• There are no significant transaction relationships between Migallo Holdings and RJP Corporation to disclose.

The disclosure of financial results for non-listed parent companies of listed entities is crucial for investors to understand potential influences on the listed entity. RJP Corporation’s significant ownership (approx. 48% of voting rights) and the shared representative director suggest that RJP’s financial health and management decisions could indirectly impact Migallo Holdings. However, the absence of significant transaction relationships indicates a limited direct operational interdependency between the two entities at present.

• P-SUPPORT Co., Ltd. resolved to acquire all shares of Kyouritsu Consultants Co., Ltd. and make it a wholly-owned subsidiary at a board meeting held on June 25, 2026.
• Kyouritsu Consultants Co., Ltd. is a surveying company established on February 20, 1959, based in Ota-ku, Tokyo, with a track record in public projects for control point surveying and leveling.
• P-SUPPORT aims to achieve consolidated sales of 10 billion JPY around 2030 and considers M&A a key strategy.
• The number of acquired shares is 30,000 (100.0% of outstanding shares), and the acquisition price is undisclosed due to a confidentiality agreement with the counterparty.
• The share transfer execution date is scheduled for June 29, 2026.

This acquisition appears to be a strategic move by P-SUPPORT to strengthen its construction consultancy business, enhance its production network, and diversify revenue streams. It could be seen as a step towards achieving the company’s stated goal of 10 billion JPY in consolidated sales around 2030. The sharing of surveying technology and expertise may contribute to an increase in corporate value.

• YE DIGITAL announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (March 1, 2026, to May 31, 2026).
• Consolidated net sales amounted to ¥4,788 million, a 2.7% decrease compared to the same period in the previous year.
• Consolidated operating profit was ¥331 million, a 4.9% increase year-on-year, while consolidated ordinary profit was ¥313 million, an 11.2% decrease year-on-year.
• Net profit attributable to owners of parent for the quarter was ¥163 million, a 25.1% decrease year-on-year.
• Segment sales were: Business Solutions at ¥3,837 million (down 7.0% YoY) and IoT Solutions at ¥950 million (up 19.5% YoY).
• The consolidated earnings forecast for the fiscal year ending February 2027 (full-year and second quarter cumulative) remains unchanged from the forecast announced on March 31, 2026.

YE DIGITAL’s Q1 FY2027 results show a slight decrease in net sales but an increase in operating profit, suggesting improved profitability efficiency. The strong growth in the IoT Solutions segment, contrasting with the decline in Business Solutions, highlights a potential shift in revenue drivers. The unchanged full-year earnings forecast may indicate management’s confidence in achieving its targets despite the mixed Q1 performance.

• Pharmarise Holdings Corporation announced its consolidated financial results for the fiscal year ended May 2026 (June 1, 2025 – May 31, 2026).
• Net sales reached ¥69,512 million (up 9.5% year-on-year), operating profit was ¥979 million (up 233.5% year-on-year), and ordinary profit was ¥715 million (up 422.4% year-on-year).
• Net profit attributable to owners of the parent company amounted to ¥114 million, marking a turnaround from a loss of ¥367 million in the previous fiscal year.
• Basic earnings per share stood at ¥10.01. Cash flow from operating activities increased to ¥3,278 million.
• For the fiscal year ending May 2027 (June 1, 2026 – May 31, 2027), the company forecasts consolidated net sales of ¥70,604 million (up 1.6% year-on-year), operating profit of ¥1,014 million (up 3.5% year-on-year), and net profit attributable to owners of the parent company of ¥11 million (down 90.0% year-on-year).

The significant increases in net sales, operating profit, and ordinary profit for FY2026, along with the return to profitability from a net loss, suggest a positive shift in the company’s operational performance. The improved cash flow from operating activities further supports this observation, indicating strengthening business fundamentals. However, the substantial projected decrease in net profit for FY2027 may warrant careful monitoring of the factors influencing future profitability.

• Maruhachi Holdings disclosed the financial results of its non-listed parent company, YODAI Co., Ltd., for the fiscal year ended March 2026 (April 1, 2025 – March 31, 2026).
• YODAI Co., Ltd.’s primary business is stated as “Real estate and other asset management.”
• As of March 31, 2026, YODAI’s balance sheet reported total assets of ¥7,714,967 thousand and total net assets of ¥7,678,612 thousand.
• For the fiscal year ended March 2026, YODAI’s income statement showed dividend income from affiliated companies of ¥317,994 thousand, non-operating income of ¥140,070 thousand, and a net profit of ¥440,407 thousand.
• YODAI Co., Ltd. has 50,000 shares outstanding, with 100.00% ownership by 8128 Co., Ltd.

The disclosure of financial information for the non-listed parent company, YODAI Co., Ltd., provides investors in Maruhachi Holdings with insights into the broader group’s financial health and capital structure. The parent company’s focus on asset management and its significant dividend income from affiliated companies are key details that may help investors understand the flow of funds within the consolidated group. The information regarding YODAI’s ownership structure also contributes to transparency regarding group governance.

• Zuiko Corporation announced its consolidated financial results for the first quarter of the fiscal year ending February 2027 (February 21, 2026, to May 20, 2026).
• Net sales for the quarter were ¥4,170 million, a decrease of 19.2% compared to the same period of the previous year.
• The company reported an operating loss of ¥225 million, an ordinary loss of ¥191 million, and a net loss attributable to owners of the parent of ¥181 million.
• The primary reason for the decline in net sales was a significant decrease of ¥2,108 million (95.0% decrease) in sales from Zuiko (Shanghai) Electric Equipment Co., Ltd. in Q1, mainly due to a concentration of shipments in Q2.
• The cotton spunlace business, which commenced operations in January 2026, achieved profitability with sales of ¥1,135 million and a segment profit of ¥13 million.
• The full-year consolidated earnings forecast remains unchanged from the one announced in the “Financial Results for the Fiscal Year Ended February 2026” on April 3, 2026.

Zuiko’s Q1 FY2027 results show a decrease in revenue and profit, primarily attributed to shipment concentration at its Chinese subsidiary, suggesting that the performance in the second quarter and beyond will be crucial to monitor. The early profitability of the new cotton spunlace business could indicate a positive development for portfolio diversification and future revenue streams. With the full-year forecast maintained, investors may focus on the company’s ability to recover in the subsequent quarters.

• Nireco Corporation resolved a stock split, an amendment to its Articles of Incorporation, and a revision to its dividend forecast at a Board of Directors meeting held on June 25, 2026.
• The stock split will be conducted at a ratio of three shares for every one common share, with July 31, 2026, as the record date. The effective date is August 1, 2026.
• Following the split, the total number of issued shares will increase from 7,350,000 to 22,050,000, and the total number of authorized shares will change from 39,400,000 to 88,200,000.
• The per-share dividend forecast for the fiscal year ending March 2027 has been revised due to the stock split. The annual dividend changed from the previous forecast of 105 yen to 35 yen per share post-split (14 yen interim, 21 yen year-end), with no change to the total annual dividend amount.
• There will be no substantial adjustment to the exercise price of stock options.

This stock split aims to attract a broader investor base by reducing the per-unit investment amount, which could potentially enhance market liquidity. The revision to the dividend forecast is an adjustment to the per-share amount due to the split, with the total dividend amount remaining unchanged, suggesting the company maintains its shareholder return policy while seeking to improve accessibility. Investors may monitor whether this move leads to changes in shareholder composition or increased trading activity.

• Living Platform Co., Ltd. announced corrections to a portion of its “Consolidated Financial Results for the Fiscal Year Ending March 31, 2026 [Japanese GAAP]” that was originally disclosed on May 14, 2026.
• The corrections primarily impact “(4) Consolidated Cash Flow Statement” and “(Per Share Information).”
• In the Consolidated Cash Flow Statement, while the amount for “Expenditure on acquisition of shares of subsidiaries resulting in change in scope of consolidation” remains unchanged, the item “Expenditure on business transfer” was added for the previous consolidated fiscal year (April 1, 2024 – March 31, 2025) with an amount of △26,100 thousand yen and removed for the current consolidated fiscal year (April 1, 2025 – March 31, 2026).
• For per-share information, the “Increase in common shares (shares)” for the current consolidated fiscal year was revised from 1,069 shares to 1,079 shares, with a corresponding change to “Of which, share options (shares).”
• Furthermore, the outline of potential shares that do not have a dilutive effect was corrected, specifically regarding the number of common shares for the 7th series of share options, which changed from 38,000 shares to 12,500 shares, and for the 9th series, from 405,000 shares to 39,000 shares.

This correction aims to rectify identified inaccuracies in the previously released financial results, underscoring the company’s commitment to accurate disclosure. Investors may find it important to compare the original and corrected figures and wording to understand the implications of these revisions on the company’s financial position and per-share data. Specifically, changes in the details of share options could influence future share dilution, a point that warrants attention for stakeholders.

• G-Oakfan Co., Ltd. resolved to partially revise (expand) its shareholder benefit program at its Board of Directors meeting on June 25, 2026.
• The existing QUO Card Pay benefits will remain unchanged, and a new discount coupon code will be added as a shareholder benefit.
• The new discount coupon code offers a 15% discount on products from the private brands “AP LAB” and “KACHIKA” for each, with no minimum purchase amount or maximum discount limit.
• The discount coupons are valid for all “AP LAB” and “KACHIKA” products sold by the company group on Amazon.co.jp, with each coupon code being usable once per Amazon account.
• The revised program will be applied to shareholders listed on the company’s shareholder register as of September 30, 2026, with the distribution of QUO Card Pay and discount coupon codes scheduled for mid-December 2026.

This expansion of the shareholder benefit program appears to aim at fostering a deeper understanding of the company’s business and products among shareholders, in addition to expressing gratitude. By introducing discount coupons for its private brand products alongside the traditional gift cards, the company may seek to encourage shareholders to engage directly with its offerings. This move could also be interpreted as an initiative to promote long-term shareholding.

• G-Dynamic Map announced a partial correction to its “Consolidated Financial Results for the Fiscal Year Ended March 31, 2026 [Japanese GAAP]” initially disclosed on May 14, 2026, at 3:31 PM.
• In the consolidated cash flow statement, “Increase/decrease in accounts payable” was corrected from △209 million yen to △109 million yen, and “Other” was corrected from △261 million yen to △361 million yen.
• This cash flow statement correction was made because accrued consumption tax was mistakenly included in “Increase/decrease in accounts payable” instead of “Other,” with no impact on the total amount of cash flow from operating activities.
• For significant subsequent events, the Board of Directors’ resolution date for borrowing funds from Aozora Bank was corrected from April 20, 2026, to April 21, 2026.
• The reasons for the corrections are an error in the presentation method for the consolidated cash flow statement and an incorrect date for the Board of Directors’ resolution.

This correction addresses errors in the presentation of accounting treatment and a specific date within a previously released earnings report. As the total cash flow from operating activities remains unaffected, this correction may not indicate a significant change in the company’s fundamental financial position. However, accuracy in disclosure is crucial for investors, and continued monitoring of the reliability of future information disclosures could be warranted.