In the 1985 Tokyo Motor Show, Daihatsu presented a mid-engine prototype for Group B that would participate in racing in 1986. The car was equipped with a three-cylinder 926 cc turbo engine producing 118 hp.
The small hatchback had a weight of ony 800 kg. The engine was mounted behind the front seats, with the 926R having very little affinity with the production car, since only the doors and the roof were identical. De Tomaso had undertaken the development of the car, but unfortunately the car never participated in any race.
Daihatsu was ready to pass the car in production, with presentations and test drives to leave positive impressions. However, Group B was cancelled at the end of 1986 and the project of the 926R was cancelled as well.