(Update on Disclosed Matter) Notice of Change to the Schedule for Announcing Financial Results for the Fiscal Year Ending March 2026 (Background and Preliminary Impact Amounts Through Prior Fiscal Years) | BlueMeme Inc. (4069) timely disclosure

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30Immaterial

Scored from 2 of 6 sections

Direction

Mixed performance

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Wording

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Results for this period

Fiscal years ended March 2020 through March 2025 (investigation period: fiscal years ended March 2020 through March 2026)Consolidated

Financial position at period-end

Total assets—¥ million (restated, provisional figures)

of which net assets 2,643 ¥ million (restated, provisional figures)

Factors Behind Changes in Business Performance

Errors occurred in the timing of revenue recognition and the accounting treatment of transactions with a specific business partner, as well as in the accounting treatment of purchase transactions. The license sale of ¥30 million in March 2020 and the subsequent annual increase of approximately ¥4 million in outsourced personnel expenses should have been accounted for as a single series of transactions.

Disclosure regarding the going concern assumption

The impact is currently being confirmed, and no conclusion has been stated

Change in accounting policyChanges due to revisions to accounting standards: Not disclosed / Other changes: Not disclosed / Changes in accounting estimates: Not disclosed / Restatement: Not disclosed

Results for this period
Item	Details
Consolidated / non-consolidated	Consolidated
Period Covered	Fiscal years ended March 2020 through March 2025 (investigation period: fiscal years ended March 2020 through March 2026)
Net assets	Fiscal year ended March 2020: 324; fiscal year ended March 2021: 496; fiscal year ended March 2022: 2,376; fiscal year ended March 2023: 2,643; fiscal year ended March 2024: 2,596; fiscal year ended March 2025: 2,528
Disclosure regarding the going concern assumption	The impact is currently being confirmed, and no conclusion has been stated
Change in accounting policy	Changes due to revisions to accounting standards: Not disclosed / Other changes: Not disclosed / Changes in accounting estimates: Not disclosed / Restatement: Not disclosed
Factors Behind Changes in Business Performance	Errors occurred in the timing of revenue recognition and the accounting treatment of transactions with a specific business partner, as well as in the accounting treatment of purchase transactions. The license sale of ¥30 million in March 2020 and the subsequent annual increase of approximately ¥4 million in outsourced personnel expenses should have been accounted for as a single series of transactions.

Items this document does not state (32)

Fiscal Period ClassificationAccounting standardsNet SalesOperating profitOrdinary incomeProfit attributable to owners of the parentNet income per shareOperating MarginEquity ratioTotal assetsCash flows from operating activitiesCash flows from investing activitiesCash flows from financing activitiesCash and cash equivalents at end of periodFull-year earnings forecastRevision to Earnings ForecastAnnual Dividend ForecastPayout ratioShareholder Return PolicySegment revenueSegment profitRegional salesOrders received and order backlogDepreciation and amortizationImpairment lossBreakdown of extraordinary income (loss)Changes in the scope of consolidationMaterial subsequent eventsAvailability of Supplementary Financial Results MaterialsAvailability of Financial Results BriefingIssued Shares at Period-EndTreasury Shares at Period-End

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.

Errors occurred in the timing of revenue recognition and the accounting treatment of transactions with a specific business partner, as well as in the accounting treatment of the related purchase transactions. The Company has received an interim report from external experts stating that the license sale in March 2020 and the subsequent annual increase of approximately ¥4 million in outsourced personnel expenses should have been accounted for as a single series of transactions.

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Corrections happenIf the company reissues this disclosure, the page is rebuilt from the corrected version and the revision number moves up.