Komori
Earnings presentation3565Ascentech K.K.Trading & Wholesale

(Correction) Partial correction to the "Presentation Materials for the Fiscal Year Ended January 2026"

In part of the financial results briefing materials for the fiscal year ended January 2026, revenue from transactions conducted as an agent, which had been presented on a gross basis, has been corrected to a net presentation reflecting only the fee equivalent. As revenue and cost of sales are offset, there is no impact on profit or loss.

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Neutral
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Wording
Definitive
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What was corrected and how

A subsequent correction by the company to the contents of an already published filing.

Original disclosure17 March 2026

Financial Results Briefing Materials for the Fiscal Year Ended January 2026

Open the original document
15 daysThe pre-correction wording stayed published for this period (Calculated from the Original Disclosure Date Indicated in the Document)
This correction2026-04-01
Location of correction (where in the original document)

As the corrections cover numerous sections, the complete revised version is attached, with the corrected sections underlined.

Corrected disclosure

¥17,254 million (revenue for the fiscal year ended January 2026)

Impact on Business Performance (the company’s explanation)

The correction from principal transactions to transactions conducted as an agent offsets revenue and cost of sales and has no impact on profit or loss.

Reason for correction

In recording revenue, the Company recognizes transactions conducted as an agent on a net basis, representing the fee equivalent. It was newly discovered that some transactions that should have been recorded on a net basis had been recorded on a gross basis. Accordingly, the revenue for the fiscal year ended January 2026 in the financial results briefing materials for that fiscal year is being corrected.

What was corrected and how
ItemDetails
Disclosure subject to correctionFinancial Results Briefing Materials for the Fiscal Year Ended January 2026
Original disclosure date17 March 2026
Location of correctionAs the corrections cover numerous sections, the complete revised version is attached, with the corrected sections underlined.
Details of correctionNot disclosed → ¥17,254 million (revenue for the fiscal year ended January 2026)
Reason for correctionIn recording revenue, the Company recognizes transactions conducted as an agent on a net basis, representing the fee equivalent. It was newly discovered that some transactions that should have been recorded on a net basis had been recorded on a gross basis. Accordingly, the revenue for the fiscal year ended January 2026 in the financial results briefing materials for that fiscal year is being corrected.
Impact on Business PerformanceThe correction from principal transactions to transactions conducted as an agent offsets revenue and cost of sales and has no impact on profit or loss.

The reasons the company gives

The company's own explanation, not something inferred from the numbers.

It was newly discovered that some transactions conducted as an agent, which should have been recognized on a net basis when recording revenue, had been recognized on a gross basis. The correction offsets revenue and cost of sales, and therefore has no impact on profit or loss.

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.
(Correction) Partial correction to the "Presentation Materials for the Fiscal Year Ended January 2026" | Ascentech K.K. (3565) timely disclosure | Komori