Serious deficiencies in the internal control system associated with the correction of accounting treatment for prior fiscal years
First written in FY2016-Q2. 2 of 4 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2026: 1 of 7 companies on the "Worse" side.
3 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「In addition, we will continue to improve and strengthen our internal control system and ensure thorough compliance with laws and regulations as a company listed on JASDAQ.」
The policy of continuing to improve and strengthen the internal control system and comply with laws and regulations has been reaffirmed. - FY2016MitigatedAnnual report
「We had expected orders to increase soon after 24 September 2016, following the lifting of the designation as a security requiring special caution, as customer credit recovered, but」
The lifting of the designation as a security requiring special caution was achieved, indicating that measures to address the internal control issues arising from the corrections to prior-year accounting had progressed. At the same time, continued improvement and strengthening of the internal control system remains the policy. - FY2016-Q3RestatedAnnual report
「Following corrections to its prior-year accounting, the Company was designated as a security requiring special caution on 25 February 2015, as the Tokyo Stock Exchange determined that the Company had material deficiencies in its internal control system and other areas and that there was an extremely high need for improvement.」
Corrections to prior-year accounting, material deficiencies in the internal control system, and the designation as a security requiring special caution continue to be described. - FY2016-Q2First statedAnnual report
「Following corrections to its prior-year accounting, the Company was designated as a security requiring special caution on 25 February 2015, as the Tokyo Stock Exchange (the “TSE”) determined that the Company had material deficiencies in its internal control system and other areas and that there was an extremely high need for improvement.」
Corrections to prior-year accounting, deficiencies in the internal control system, and the designation as a security requiring special caution are described as issues that had already occurred.