Disclaimer of conclusion in the interim review of the Semiannual Report for the Fiscal Year Ending March 2027
株式会社海帆 and its consolidated subsidiaries
The continuation since the fiscal year ended March 2023 of operating losses, ordinary losses and net losses attributable to owners of the parent, tight liquidity resulting from the attachment of approximately ¥41 million in arrears of social insurance premiums, and the difficulty of exercising the stock acquisition rights due to the depressed share price
Related procedures
Disclaimer of conclusion in the interim review report and attachment of the right to claim the return of a guarantee deposit relating to social insurance premium arrears
Japan Pension Service (attachment)
Approximately ¥41 million in total social insurance premium arrears
The interim consolidated accounting period for the fiscal year ending March 2027 (from 31 March 2026 to 30 September 2026)
Company response
Progress Audit Corporation conducted the interim review
To resolve the material uncertainty related to the going-concern assumption, the Company will work to improve cash management and strengthen its financial position. It will continue discussions with the relevant parties toward issuing new shares and work in coordination with the accounting auditor to obtain the necessary evidence.
If any matters requiring disclosure arise in the future, the company will announce them promptly.
| Item | Details |
|---|---|
| Event name | Disclaimer of conclusion in the interim review of the Semiannual Report for the Fiscal Year Ending March 2027 |
| Date of occurrence | 13 November 2026 (the date on which the Company received the interim review report) |
| Date recognized / date notice received | 13 November 2026 (receipt of the interim review report from Progress Audit Corporation) |
| Subject Entity | 株式会社海帆 and its consolidated subsidiaries |
| Cause | The continuation since the fiscal year ended March 2023 of operating losses, ordinary losses and net losses attributable to owners of the parent, tight liquidity resulting from the attachment of approximately ¥41 million in arrears of social insurance premiums, and the difficulty of exercising the stock acquisition rights due to the depressed share price |
| Accounting period in which recognized | The interim consolidated accounting period for the fiscal year ending March 2027 (from 31 March 2026 to 30 September 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 guarantee deposit relating to social insurance premium arrears |
| Court or authority | Japan Pension Service (attachment) |
| Date of filing / date of action | 15 July 2026 and 21 July 2026 (attachment) |
| Claim amount / surcharge amount | Approximately ¥41 million in total social insurance premium arrears |
| Investigation structure | Progress Audit Corporation conducted the interim review |
| Outlook | To resolve the material uncertainty related to the going-concern assumption, the Company will work to improve cash management and strengthen its financial position. It will continue discussions with the relevant parties toward issuing new shares and work in coordination with the accounting auditor to obtain the necessary evidence. |
| 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 (12)
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 continuation of operating losses and other losses since the fiscal year ended March 2023, tight liquidity resulting from the attachment of approximately ¥41 million in arrears of social insurance premiums, the difficulty of exercising the stock acquisition rights due to the depressed share price, and the inability to obtain sufficient appropriate evidence regarding the preparation of the interim consolidated financial statements on a going-concern basis.