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Occurring Fact3856Abalance CorporationElectrical Equipment and Precision Instruments

Notice Regarding Receipt of the Investigation Committee’s Investigation Report

Received an investigation report from an investigation committee composed of external experts concerning its investigation into Abit株式会社’s past accounting treatment. The report is scheduled to be published after measures are taken to withhold certain information in order to protect personal and confidential information.

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Receipt of the investigation committee’s investigation report

Subject Entity

Abit株式会社 (former consolidated subsidiary that merged with the company on 31 March 2025)

Occurrence30 June 2026 (the date the investigation report was received)
Same day
Awareness or receipt of notice30 June 2026 (the date the investigation report was received from the investigation committee)
This disclosure06/30/2026

Related procedures

Type

Investigation of the facts by the investigation committee

Company response

Investigation structure

Investigation committee composed of external experts. The chair’s name and the establishment date are Not disclosed (the committee’s establishment was announced in a disclosure dated 27 April 2026)

Outlook

The investigation report is scheduled to be published promptly after partial redactions and other measures are applied to protect privacy, personal information and confidential information.

Planned follow-up disclosure

The investigation report is scheduled to be published promptly after partial redactions and other measures are applied.

Event that occurred
ItemDetails
Event nameReceipt of the investigation committee’s investigation report
Date of occurrence30 June 2026 (the date the investigation report was received)
Date recognized / date notice received30 June 2026 (the date the investigation report was received from the investigation committee)
Subject EntityAbit株式会社 (former consolidated subsidiary that merged with the company on 31 March 2025)
Type of litigation or proceedingInvestigation of the facts by the investigation committee
Investigation structureInvestigation committee composed of external experts. The chair’s name and the establishment date are Not disclosed (the committee’s establishment was announced in a disclosure dated 27 April 2026)
OutlookThe investigation report is scheduled to be published promptly after partial redactions and other measures are applied to protect privacy, personal information and confidential information.
Planned follow-up disclosureThe investigation report is scheduled to be published promptly after partial redactions and other measures are applied.
Items this document does not state (17)
Target Locations / ProductsCauseAmount of Impact on Business PerformanceAccounting period in which recognizedImpact on Earnings ForecastCourt or authorityPlaintiffDefendantDate of filing / date of actionClaim amount / surcharge amountAmount of receivables at risk of non-collection or delayed collectionSuspended operationsScheduled resumption dateMeasures to prevent recurrenceDirectors' and officers' liabilityVoting rights ownership percentage before the changeVoting rights ownership percentage after the change

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 company stated that partial redactions and other measures will be applied to the investigation report to protect privacy, personal information and confidential information.

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.
Notice Regarding Receipt of the Investigation Committee’s Investigation Report | Abalance Corporation (3856) timely disclosure | Komori