Umenohana Group Co., Ltd. (7604) said its auditor, Josui Audit Corporation, will merge into SCS International Audit LLC on Dec. 1, 2026, with the combined firm renamed SCS Josui Audit LLC and taking over the company's audit certification from that date.
The change, disclosed on Oct. 19 under Article 193-2, Paragraphs 1 and 2 of the Financial Instruments and Exchange Act, is scheduled to take effect on Dec. 1, 2026.
Under the plan, Josui Audit Corporation, the company's current accounting auditor, will be the dissolving entity in the merger, while SCS International Audit LLC will be the surviving entity. The surviving firm will change its name to SCS Josui Audit LLC (Yugen Sekinin SCS Josui Kansa Hojin) on the same day, and from that date it will be the certified public accountant providing audit certification for Umenohana Group.
| Item | Surviving firm | Dissolving firm |
|---|---|---|
| Name | SCS Josui Audit LLC | Josui Audit Corporation |
| Location | Ark Mori Building, 1-12-32 Akasaka, Minato-ku, Tokyo | 2-6-50 Daimyo, Chuo-ku, Fukuoka City, Fukuoka |
| Engagement partners | Kenji Uchida, Takefumi Hiroshima | Kenji Uchida, Takefumi Hiroshima |
The filing said the surviving firm is registered under the listed company auditor registration system established by the Certified Public Accountants Act. The same two engagement partners are listed for both firms.
Umenohana Group is listed on the Standard Market of the Tokyo Stock Exchange. The notice was issued under the name of Representative Director, President and COO Takahiro Onizuka.
Next steps: The merger and name change are scheduled to take effect on Dec. 1, 2026, from which date SCS Josui Audit LLC will provide the company's audit certification.
| Hikari Tsushin, Inc. | |
| Offer price | ¥1,000 per common share |
| M&A / TOB | 1 |
| Guidance | 0 |
| Buybacks | 0 |
| Dividends | 0 |
| Capital | 0 |
| Earnings | 0 |
| People | 0 |
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