Worth reading
23Immaterial
0–100. This measures how worthwhile something is to read, not how good or bad the company is.Direction
Neutral
Direction inferred from the company’s description.Scale
—
Displayed only when the document provides numerical figures.Wording
Avoiding a definitive answer
How definitive the wording is.Change in the certified public accountants, etc. responsible for the company’s audit certification
Subject Entity
如水監査法人 and SCS国際有限責任監査法人 (parties to the merger), NISSO GROUP Co.,Ltd. (company subject to audit certification)
Occurrence1 December 2026 (予定)
This disclosure10/16/2026
Cause
Because 如水監査法人 will merge with SCS国際有限責任監査法人.
Outlook
如水監査法人 is scheduled to merge with SCS国際有限責任監査法人 and change its name to 有限責任SCS如水監査法人, effective 1 December 2026. From that date, the latter firm will provide the company’s audit certification.
| Item | Details |
|---|---|
| Event name | Change in the certified public accountants, etc. responsible for the company’s audit certification |
| Date of occurrence | 1 December 2026 (予定) |
| Subject Entity | 如水監査法人 and SCS国際有限責任監査法人 (parties to the merger), NISSO GROUP Co.,Ltd. (company subject to audit certification) |
| Cause | Because 如水監査法人 will merge with SCS国際有限責任監査法人. |
| Outlook | 如水監査法人 is scheduled to merge with SCS国際有限責任監査法人 and change its name to 有限責任SCS如水監査法人, effective 1 December 2026. From that date, the latter firm will provide the company’s audit certification. |
Items this document does not state (20)
Date recognized / date notice receivedTarget Locations / ProductsAmount of Impact on Business PerformanceAccounting period in which recognizedImpact on Earnings ForecastType of litigation or proceedingCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateInvestigation structureMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the changePlanned follow-up disclosure
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.Because 如水監査法人 will merge with SCS国際有限責任監査法人.
How to read this page
This is not the documentKomori reads the disclosure the company filed and writes this summary. Figures are as stated by the company and are not audited.
Weight is not a verdictIt measures how much this changes what the company had already told the market. It is not a view on the shares.
Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.