The document this correction applies to
Timely disclosureWhat was corrected and how
A subsequent correction by the company to the contents of an already published filing.
Supplementary Explanatory Materials for the Fiscal Year Ending June 2026
Open the original documentAs there are numerous corrections, the corrected document is attached in full, with the corrected portions underlined.
As a result of reviewing the accounting treatment and presentation during the audit process, it was determined that the refund of enterprise tax recorded as non-operating income should appropriately be deducted from “Income Taxes, Resident Taxes and Enterprise Tax.” It was also determined that amounts for deferred tax assets and deferred tax liabilities that should have been presented on a net basis had been presented on a gross basis, and errors were identified in the aggregation and presentation of income taxes paid and refunded and proceeds from the sale of property, plant and equipment in the consolidated statement of cash flows. In addition, the content of the special loss in “Overview of Operating Results, etc. (1) Overview of Operating Results for the Fiscal Year” is being corrected from “Loss on Disposal of Non-current Assets” to “Impairment Loss.”
| Item | Details |
|---|---|
| Disclosure subject to correction | Supplementary Explanatory Materials for the Fiscal Year Ending June 2026 |
| Original disclosure date | 13 August 2026 |
| Location of correction | As there are numerous corrections, the corrected document is attached in full, with the corrected portions underlined. |
| Reason for correction | As a result of reviewing the accounting treatment and presentation during the audit process, it was determined that the refund of enterprise tax recorded as non-operating income should appropriately be deducted from “Income Taxes, Resident Taxes and Enterprise Tax.” It was also determined that amounts for deferred tax assets and deferred tax liabilities that should have been presented on a net basis had been presented on a gross basis, and errors were identified in the aggregation and presentation of income taxes paid and refunded and proceeds from the sale of property, plant and equipment in the consolidated statement of cash flows. In addition, the content of the special loss in “Overview of Operating Results, etc. (1) Overview of Operating Results for the Fiscal Year” is being corrected from “Loss on Disposal of Non-current Assets” to “Impairment Loss.” |
Items this document does not state (2)
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.As a result of reviewing the accounting treatment and presentation during the audit process, errors were identified in the treatment of the refund of enterprise tax, the presentation of deferred tax assets and liabilities, and the aggregation and presentation of the consolidated statement of cash flows. In addition, the name of the special loss is being corrected from “Loss on Disposal of Non-current Assets” to “Impairment Loss.”