Decision and Details
Board of DirectorsSemi-annual report for the 12th fiscal period (fiscal year ending March 2027)
The external experts are expected to require a considerable amount of time to investigate the facts of this matter, analyze its causes and consider measures to prevent recurrence. The semi-annual report must then be prepared based on the investigation results and audit procedures must be performed by the audit firm.
This matter may affect the company's accounting for the fiscal year ending March 2027.
| Item | Details |
|---|---|
| Matter Covered | Semi-annual report for the 12th fiscal period (fiscal year ending March 2027) |
| Decision-Making Body | Board of Directors |
| Decision Date | 13 November 2026 |
| Implementation Date | 13 November 2026 (application submitted for approval, actual) / 29 January 2027 (filing deadline if approved, scheduled) |
| Period Covered | 1 April 2026 to 30 September 2026 |
| Quantity / scale | Filing deadline: 16 November 2026 before extension; 29 January 2027 if the extension is approved |
| Impact on Business Performance | This matter may affect the company's accounting for the fiscal year ending March 2027. |
| Reason | The external experts are expected to require a considerable amount of time to investigate the facts of this matter, analyze its causes and consider measures to prevent recurrence. The semi-annual report must then be prepared based on the investigation results and audit procedures must be performed by the audit firm. |
| Governing Rule | Article 18-2, paragraph 1, item 1 of the Cabinet Office Ordinance on Disclosure of Corporate Affairs, etc. |
| Related previous disclosures | Notice dated 13 November 2026: "Consideration of an application to extend the filing deadline for the semi-annual report for the fiscal year ending March 2027 and postponement of disclosure of the summary of financial results for the second quarter of the fiscal year ending March 2027" |
| Future plans | The external experts are scheduled to interview the parties concerned, examine relevant materials, conduct digital forensics, confirm whether similar cases exist, analyze the causes and consider measures to prevent recurrence. The company will promptly announce the outcome if the application is approved. If approved, the filing deadline will be 29 January 2027. |
Items this document does not state (1)
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.An investigation by external experts is underway into the possibility that company assets were transferred outside the subsidiary, and preparing the semi-annual report based on the investigation results and completing the audit procedures by the audit firm will require a considerable amount of time.