Independent Committee Investigation and Corrections to Prior-Year Financial Statements
First written in FY2019-Q3. 2 of 5 entries say "Restated". Latest entry: FY2024-Q3.
4 other companies' latest entry also says "Other".
- FY2024-Q3Recognition of Special Investigation ExpensesAnnual report
「Special investigation expenses - 5,100」
The company recognized ¥5.1 million in special investigation expenses as an extraordinary loss during the cumulative third quarter consolidated accounting period. This filing provides no additional explanation of the relationship with the previous investigation and corrections. - FY2020RestatedAnnual report
「Because the company received external indications of inappropriate accounting treatment in prior-period results and, among other things, recognized ¥6 million in administrative monetary penalties as an extraordinary loss,」
The full-year report also states the facts concerning external indications of inappropriate accounting treatment in prior periods and the subsequent corrections and recognition of administrative monetary penalties. - FY2020-Q1Additional audits and other proceduresAnnual report
「Because inappropriate accounting treatment had occurred in prior periods, additional audits and other procedures were conducted for the fiscal year ended March 2019,」
The company states that additional audits and other procedures were conducted for the fiscal year ended March 2019 in connection with inappropriate accounting treatment in prior periods. - FY2019RestatedAnnual report
「After receiving external indications of inappropriate accounting treatment in prior-period results, the company established a third-party committee and submitted and disclosed corrected securities reports and other filings on 8 March 2019.」
The full-year report also states that, following the third-party committee's investigation, the company submitted corrected securities reports and other filings for prior periods on 8 March 2019. - FY2019-Q3First statedAnnual report
「After receiving external indications of accounting concerns in its consolidated financial statements and financial statements for prior periods, the company established a third-party committee on 14 December 2018 and received the committee's investigation report on 12 February 2019. As a result, the company corrected prior-period securities reports and other filings. Due in part to recognizing ¥38 million in special investigation expenses related to these corrections as an extraordinary loss,」
The company states that, after receiving external indications regarding prior-period financial statements, it established a third-party committee and, after receiving its investigation report, corrected prior-period securities reports and other filings, and recognized ¥38 million in special investigation expenses.