Disclaimer of Conclusion on the Review of the Summary of Quarterly Financial Results for the First Quarter of the Fiscal Year Ending March 2027
株式会社海帆 and its corporate group (the filing company)
Quarterly consolidated financial statements for the first quarter of the fiscal year ending March 2027 (quarterly consolidated balance sheet, quarterly consolidated statements of income and comprehensive income, and notes)
The causes were continuing operating losses, ordinary losses and net losses attributable to owners of the parent since the fiscal year ended March 2023, liquidity constraints caused by the attachment of the right to claim the return of a security deposit in relation to social insurance premiums in arrears, the difficulty of exercising the stock acquisition rights due to the depressed share price, and ongoing discussions with the relevant parties regarding a new share issuance.
Related procedures
Disclaimer of conclusion in the interim review report, and attachment of the right to claim the return of a security deposit in relation to social insurance premiums in arrears
Japan Pension Service (in relation to the attachment)
First quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026)
To resolve the material uncertainty regarding the going concern assumption, the company will address the improvement of its liquidity position and the strengthening of its financial base as its highest-priority issues. It will continue discussions with the relevant parties regarding a new share issuance and work closely with the accounting auditor to promptly resolve the matters that resulted in the disclaimer of conclusion.
If any matters requiring disclosure arise in the future, the company will announce them promptly.
| Item | Details |
|---|---|
| Event name | Disclaimer of Conclusion on the Review of the Summary of Quarterly Financial Results for the First Quarter of the Fiscal Year Ending March 2027 |
| Date of occurrence | 14 August 2026 (the date on which the interim review report was received and the disclaimer of conclusion was disclosed) |
| Date recognized / date notice received | 14 August 2026 (the date on which the interim review report was received from Progress Audit Corporation) |
| Subject Entity | 株式会社海帆 and its corporate group (the filing company) |
| Target Locations / Products | Quarterly consolidated financial statements for the first quarter of the fiscal year ending March 2027 (quarterly consolidated balance sheet, quarterly consolidated statements of income and comprehensive income, and notes) |
| Cause | The causes were continuing operating losses, ordinary losses and net losses attributable to owners of the parent since the fiscal year ended March 2023, liquidity constraints caused by the attachment of the right to claim the return of a security deposit in relation to social insurance premiums in arrears, the difficulty of exercising the stock acquisition rights due to the depressed share price, and ongoing discussions with the relevant parties regarding a new share issuance. |
| Accounting period in which recognized | First quarter of the fiscal year ending March 2027 (1 April 2026 to 30 June 2026) |
| Type of litigation or proceeding | Disclaimer of conclusion in the interim review report, and attachment of the right to claim the return of a security deposit in relation to social insurance premiums in arrears |
| Court or authority | Japan Pension Service (in relation to the attachment) |
| Date of filing / date of action | 15 July 2026 and dated 21 July 2026 (attachment of the right to claim the return of a security deposit) |
| Outlook | To resolve the material uncertainty regarding the going concern assumption, the company will address the improvement of its liquidity position and the strengthening of its financial base as its highest-priority issues. It will continue discussions with the relevant parties regarding a new share issuance and work closely with the accounting auditor to promptly resolve the matters that resulted in the disclaimer of conclusion. |
| Planned follow-up disclosure | If any matters requiring disclosure arise in the future, the company will announce them promptly. |
Items this document does not state (13)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.The reasons were the continuing operating losses and other factors since the fiscal year ended March 2023, liquidity constraints caused by the attachment of the right to claim the return of a security deposit in relation to approximately ¥41 million in social insurance premiums in arrears, the difficulty of exercising the stock acquisition rights due to the depressed share price, and the inability to obtain sufficient appropriate review evidence while discussions regarding a new share issuance were ongoing.