Decision and Details
Submission of an application for approval to extend the filing deadline for the 63rd-term semiannual report (fiscal year ending December 2026)
The Special Investigation Committee has not yet issued its investigation findings, and it is difficult to complete the revisions to the accounting treatments and disclosure documents and the audit by the statutory filing deadline for the 63rd-term semiannual report. The interim review report from the audit firm is therefore not expected to be received by then.
It was determined that accounting treatments and disclosure documents covering the 3 fiscal years from the fiscal year ended December 2023 through the fiscal year ended December 2025 must be revised and audited by the audit firm
| Item | Details |
|---|---|
| Matter Covered | Submission of an application for approval to extend the filing deadline for the 63rd-term semiannual report (fiscal year ending December 2026) |
| Decision Date | 13 August 2026 |
| Implementation Date | The application for approval was submitted on 13 August 2026 (completed); if the extension is approved, the extended filing deadline is expected to be 13 November 2026 |
| Period Covered | 63rd-term semiannual report (fiscal year ending December 2026), for the period from 1 January 2026 to 30 June 2026 |
| Quantity / scale | Filing deadline: 14 August 2026 before the extension and 13 November 2026 after approval of the extension; the accounting treatments subject to revision cover 3 fiscal years, from the fiscal year ended December 2023 through the fiscal year ended December 2025 |
| Impact on Business Performance | It was determined that accounting treatments and disclosure documents covering the 3 fiscal years from the fiscal year ended December 2023 through the fiscal year ended December 2025 must be revised and audited by the audit firm |
| Reason | The Special Investigation Committee has not yet issued its investigation findings, and it is difficult to complete the revisions to the accounting treatments and disclosure documents and the audit by the statutory filing deadline for the 63rd-term semiannual report. The interim review report from the audit firm is therefore not expected to be received by then. |
| Governing Rule | Article 18-2, paragraph 1 of the Cabinet Office Ordinance on Disclosure of Corporate Information, etc. |
| Related previous disclosures | “Notice Concerning the Postponement of Disclosure of the Second-Quarter Financial Results Summary for the Fiscal Year Ending December 2026 and Consideration of an Application to Extend the Filing Deadline for the 63rd-Term Semiannual Report,” dated 12 August 2026; “Notice Concerning the Establishment of a Special Investigation Committee,” dated 15 May 2026 |
| Future plans | If the application to extend the filing deadline is approved, the company will make a timely disclosure. The company expects to receive the investigation report from the Special Investigation Committee. |
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.The Special Investigation Committee’s investigation into used truck sales transactions is ongoing. As a result, accounting treatments and disclosure documents covering the 3 fiscal years from the fiscal year ended December 2023 through the fiscal year ended December 2025 must be revised and audited by the audit firm. The procedures are not expected to be completed by the statutory filing deadline, and the interim review report from the audit firm is not expected to be received by then.