What was corrected and how
A subsequent correction by the company to the contents of an already published filing.
Securities reports and other disclosures from prior years, and earnings releases and other documents from prior years
Securities reports for the fiscal years ended March 2021 through March 2025, quarterly reports from the first through third quarters of the fiscal years ended March 2022 through March 2024, semi-annual reports for the fiscal years ending March 2025 and March 2026, and certain quarterly earnings releases and other documents for the fiscal years ended March 2025 and March 2026
Consolidated performance figures for each prior fiscal year before the correction (A)
Consolidated performance figures for each prior fiscal year after the correction (B)
The company disclosed the finalized amounts of the impact on consolidated performance for prior years. The impact covered revenue, operating income or operating loss, ordinary income or ordinary loss, net income or net loss attributable to owners of the parent, total assets and net assets for each fiscal year.
Overstatement of revenue from the software transactions in question, recording payments related to the memorandum as outsourcing expenses (cost of sales), errors in the period attribution of revenue from other software transactions and other transactions, and uncorrected matters from prior years
| Item | Details |
|---|---|
| Disclosure subject to correction | Securities reports and other disclosures from prior years, and earnings releases and other documents from prior years |
| Location of correction | Securities reports for the fiscal years ended March 2021 through March 2025, quarterly reports from the first through third quarters of the fiscal years ended March 2022 through March 2024, semi-annual reports for the fiscal years ending March 2025 and March 2026, and certain quarterly earnings releases and other documents for the fiscal years ended March 2025 and March 2026 |
| Details of correction | Consolidated performance figures for each prior fiscal year before the correction (A) → Consolidated performance figures for each prior fiscal year after the correction (B)（Varies by period and item. Example: for the 14th fiscal year, ended March 2020, revenue was -3.3%, operating income was -121.6%, and net assets were -10.7%） |
| Reason for correction | Overstatement of revenue from the software transactions in question, recording payments related to the memorandum as outsourcing expenses (cost of sales), errors in the period attribution of revenue from other software transactions and other transactions, and uncorrected matters from prior years |
| Impact on Business Performance | The company disclosed the finalized amounts of the impact on consolidated performance for prior years. The impact covered revenue, operating income or operating loss, ordinary income or ordinary loss, net income or net loss attributable to owners of the parent, total assets and net assets for each fiscal year. |
Items this document does not state (1)
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 Special Investigation Committee’s investigation found that substantially free software transactions had been recorded as paid sales, resulting in overstated revenue, and that a memorandum agreeing to repayment had been concealed, with the repayment amount recorded as outsourcing expenses. In addition, the company amended errors in the period attribution of revenue from other software transactions and other matters from prior years that had not previously been corrected because they were considered immaterial.