Notice Regarding the Submission of the Semiannual Report for the 22nd Fiscal Period (Fiscal Year Ending December 2026)

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48Recurring

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Deterioration

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Wording

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Subject Entity

Headwaters Co.,Ltd

Occurrence14 August 2026 (the date on which filing could not be completed by 17:00 on the filing deadline)

This disclosure08/14/2026

Cause

The preparation process was delayed due to errors in the settings of the semiannual report preparation system and other issues.

Related procedures

Court or authority

Director-General of the Kanto Local Finance Bureau

Company response

Investigation structure

An interim review by Grant Thornton Taiyo LLC. The engagement partners were Nakamura Kenichi (中村憲一), Ono Jun (小野潤) and Wakabayashi Shogo (若林将吾).

Outlook

The semiannual report is scheduled to be filed promptly after EDINET begins accepting disclosure documents on 17 August 2026.

Planned follow-up disclosure

The report is scheduled to be filed promptly after EDINET begins accepting disclosure documents on 17 August 2026.

Event that occurred
Item	Details
Event name	Notice Regarding the Submission of the Semiannual Report for the 22nd Fiscal Period (Fiscal Year Ending December 2026)
Date of occurrence	14 August 2026 (the date on which filing could not be completed by 17:00 on the filing deadline)
Subject Entity	Headwaters Co.,Ltd
Cause	The preparation process was delayed due to errors in the settings of the semiannual report preparation system and other issues.
Court or authority	Director-General of the Kanto Local Finance Bureau
Investigation structure	An interim review by Grant Thornton Taiyo LLC. The engagement partners were Nakamura Kenichi (中村憲一), Ono Jun (小野潤) and Wakabayashi Shogo (若林将吾).
Outlook	The semiannual report is scheduled to be filed promptly after EDINET begins accepting disclosure documents on 17 August 2026.
Planned follow-up disclosure	The report is scheduled to be filed promptly after EDINET begins accepting disclosure documents on 17 August 2026.

Items this document does not state (17)

Date recognized / date notice receivedTarget Locations / ProductsAmount of Impact on Business PerformanceAccounting period in which recognizedImpact on Earnings ForecastType of litigation or proceedingPlaintiffDefendantDate 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 preparation process was delayed due to errors in the settings of the semiannual report preparation system and other issues.

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.