Wakita (8125), a Tokyo Stock Exchange Prime-listed seller and renter of construction machinery, said on Sept. 24 its board approved an absorption-type merger of wholly owned subsidiary Korudia, effective Jan. 1, 2027, with no new shares, no capital increase and no cash consideration.

Kodensha Co., Ltd. (1948), listed on the Tokyo Stock Exchange's Standard Market, said its common shares will be delisted on Sept. 25, 2026, after shareholders approved a share consolidation at an extraordinary general meeting.

Shareholders of Yamadai Co., Ltd. (7426) on Sept. 24, 2026 approved a 406,580-for-1 share consolidation that will leave tender offeror Nice Corp. as the sole shareholder, with other holders to receive cash equal to ¥601 per share and the stock set to be delisted on Sept. 28.

Abalance Corporation (3856), whose shares will be delisted from the Tokyo Stock Exchange on Sept. 26, 2026, said it will continue to file annual securities reports, semiannual reports and other required documents with the Kanto Local Finance Bureau after leaving the market.

GMO Commerce (410A) raised its consolidated net sales forecast for the year ending December 2026 by 68.5% to ¥5,656 million after its board approved acquiring GMO NIKKO and GMO Insight, and lifted its year-end dividend forecast to ¥52.12 per share from ¥50.56.

Seikagaku Corporation (4548) cut its forecast for the fiscal year ending March 2027, now projecting a consolidated net loss of ¥1.8 billion versus a previously forecast profit of ¥2.25 billion, and lowered its annual dividend forecast to ¥20 from ¥30.

COVER Corporation (5253) on Sept. 24 raised its operating profit forecast for the first half of the fiscal year ending March 2027 by 81.3% to ¥3.5 billion from ¥1.93 billion, while keeping its revenue forecast unchanged at ¥22.27 billion.

Furukawa Electric Co., Ltd. (5801) said on Sept. 24 it will sell shares in UACJ Corp., booking an expected gain of about ¥22.0 billion, and raised its first-half net profit forecast for the fiscal year ending March 2027 to ¥58.0 billion from ¥42.5 billion.

Insource Co., Ltd. (6200) lowered its consolidated forecast for the fiscal year ending September 2026, cutting projected net profit attributable to owners of the parent to ¥4.25 billion from ¥4.40 billion and net sales to ¥15.6 billion from ¥16.0 billion.

Japan Exchange Group (8697) on Sept. 24, 2026 raised its full-year consolidated forecast for the fiscal year ending March 2027, lifting projected profit attributable to owners of the parent to ¥105.0 billion from ¥98.5 billion and its annual dividend forecast to ¥82 per share from ¥77.

Osaka Titanium Technologies Co., Ltd. (5726) said on Sept. 24 it will issue 854,000 new shares in a third-party allotment, fewer than the 1,050,000 shares originally planned, for a total paid-in amount of ¥2.12 billion.

meito (2207) said its board approved a 2-for-1 split of its common stock with a record date of Dec. 31, 2026, taking effect Jan. 1, 2027 and raising total shares issued to 33,303,416.

Miyairi Valve Seisakusho Co., Ltd. (6495) said 9,800 of its third series of stock acquisition rights were exercised between Sept. 10 and Sept. 24, 2026, resulting in the delivery of 980,000 new shares at exercise prices of ¥98.1 to ¥99.0.

Daiichi Jitsugyo Co., Ltd. (8059) said its board resolved on Sept. 24, 2026 to cancel 500,000 treasury shares, equal to 1.53% of its issued shares before the cancellation, with the cancellation scheduled for Oct. 15, 2026.

Oricon Inc. (4800) said its board resolved on Sept. 24, 2026 to acquire 125,800 of its own shares free of charge on Sept. 25 as it terminates its stock benefit trusts for officers and employees, and to cancel them together with 152 odd-lot shares, a total of 125,952 shares, on Sept. 29.

Full Cast Holdings Co., Ltd. (4848) said on Sept. 24, 2026 that it has completed the share buyback authorized by its board on Aug. 7, having repurchased a cumulative 269,600 common shares for ¥499,934,600.

Tanaka Shoji (7619) raised its interim dividend forecast for the Sept. 30, 2026 record date to ¥17 per share from ¥10, lifting its full-year forecast to ¥38 from ¥31.

GMO Internet, Inc. (4784) said on Sept. 24, 2026 its board approved acquiring a 65.96% stake in GMO Commerce (410A) from parent GMO Internet Group (9449), making it a consolidated subsidiary as part of a reorganization of its internet advertising business.

GMO Internet Group, Inc. (9449) will transfer its entire 3,596,400-share stake in GMO Commerce, Inc. (410A) to subsidiary GMO Internet, Inc. (4784) for about ¥4.3 billion, and expects an extraordinary gain of about ¥4.1 billion in its non-consolidated results.

Nursing-care operator Sunwells Co., Ltd. (9229) said 231 employees applied for its voluntary early-retirement program and it approved 112, with related costs of about ¥89 million to be booked as an extraordinary loss.