FY2026-H1MaterialisedAnnual report
「An investigation of transactions not recorded in the accounting books identified inappropriate accounting treatments, including transactions that should have been recorded in the accounting books. These primarily involved expenditures and receipts arising from activities related to industry-academic collaboration at the company.
As a result, cash and deposits of ¥24 million were recorded at the end of the current interim consolidated accounting period.
In addition, selling, general and administrative expenses of ¥6 million and non-operating income of ¥30 million, including ¥22 million relating to prior periods, were recorded during the current interim consolidated accounting period.
As the impact of these accounting treatments on the consolidated financial statements for prior periods was immaterial, the consolidated financial statements for prior periods have not been restated.」
Cash not recorded in the accounting books was identified at Sun Asterisk Vietnam. An investigation and verification by external specialists identified inappropriate accounting treatments for expenditures and receipts related to industry-academic collaboration. The company recorded cash and deposits of ¥24 million, selling, general and administrative expenses of ¥6 million and non-operating income of ¥30 million, including ¥22 million relating to prior periods, but did not restate the financial statements for prior periods because the impact was immaterial.