Decision and Details
Special Investigation Committee (the Company decided to establish it on 9 October 2025)Publication of the Special Investigation Committee's investigation report (abridged version and public version)
Partial non-disclosure measures were implemented from the standpoint of protecting personal and confidential information, among other considerations; it was determined appropriate to conduct a broader and more in-depth investigation while ensuring independence and objectivity.
The inappropriate accounting practices resulted in amounts affecting the consolidated financial statements, and the Company has restated its prior-period condensed interim consolidated financial statements and other financial statements. Matters under additional investigation will be reported separately if qualitative or quantitative materiality is identified.
| Item | Details |
|---|---|
| Matter Covered | Publication of the Special Investigation Committee's investigation report (abridged version and public version) |
| Decision-Making Body | Special Investigation Committee (the Company decided to establish it on 9 October 2025) |
| Decision Date | 31 March 2026 (date the report was submitted) |
| Implementation Date | 3 April 2026 (publication, completed) |
| Period Covered | The investigation period, focused primarily on inappropriate accounting practices occurring from around fiscal 2014 through 30 September 2025 |
| Amount | Impact on the consolidated financial statements: cumulative ¥24,066 million at the revenue level and ¥5,867 million at the operating profit level; restatement amounts for prior fiscal years (planned): total revenue, negative ¥66.7 billion, and total operating profit, negative ¥33.2 billion; cumulative impact at 日本ヘリウム (inventory shrinkage): ¥2,002 million |
| Quantity / scale | 875 leniency applications in total (as of 20 March 2026); 261 affiliated companies in total (as of March 2025); investigation period of approximately 5 months or more |
| Impact on Business Performance | The inappropriate accounting practices resulted in amounts affecting the consolidated financial statements, and the Company has restated its prior-period condensed interim consolidated financial statements and other financial statements. Matters under additional investigation will be reported separately if qualitative or quantitative materiality is identified. |
| Reason | Partial non-disclosure measures were implemented from the standpoint of protecting personal and confidential information, among other considerations; it was determined appropriate to conduct a broader and more in-depth investigation while ensuring independence and objectivity. |
| Related previous disclosures | Notice Regarding Receipt of the Investigation Report by the Special Investigation Committee and Future Actions, dated 31 March 2026; semiannual report dated 13 February 2026; Investigation Report (as of 9 February 2026), dated 12 February 2026 |
| Future plans | The Company will continue its additional investigation and report separately if it identifies inappropriate accounting practices deemed material. The Company will consider and implement measures to prevent recurrence. |
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.To announce the completion of the Special Investigation Committee's investigation after implementing partial non-disclosure measures from the standpoint of protecting personal and confidential information, among other considerations.