Notice Regarding Receipt and Publication of the Special Investigation Committee's Investigation Report
株式会社アクリート (filing company)
Container-type data centers and other facilities (containers without GPUs, GPU-equipped containers, containers housing GPU servers, containers, air-conditioning equipment, etc.), with the primary site inspected being Company X's Niigata facility
Lack of organizational examination of the accounting treatment for new types of transactions, insufficient consultation with the accounting auditor, and internal control issues including these matters
The company plans to correct the gross recognition of total sales of ¥3.50524 billion (excluding tax) from the 7 subject transactions. Although operating profit, ordinary profit and net income for the entire period are reportedly unaffected, the impact on profit or loss for each period varies depending on the accounting treatment, except for the portion corresponding to unsatisfied performance obligations. The actual amount of the correction may differ from the estimate following further review.
The fiscal years ending December 2025 and December 2026 (amounts corresponding to the first and second quarters)
Company response
Established on 31 July 2026. The chair is attorney Yoshino Akiki (伊東祐介), and the members are certified public accountant Yonenaga Takashi (米永隆司) and attorney Takada Tsuyoshi (高田剛). FRONTEO also conducted a digital forensics investigation.
The company will take the Special Investigation Committee's findings seriously, formulate and implement specific measures to prevent recurrence in line with the recommendations, and promptly disclose the details once finalized.
Related procedures
Investigation by the Special Investigation Committee and submission of its investigation report
The company will re-examine its accounting treatment based on the investigation report and make a decision after consulting with the temporary accounting auditor. It will disclose the delayed interim report for the fiscal year ending December 2026 by 13 November 2026 and formulate and implement measures to prevent recurrence.
The interim report is scheduled to be filed by 13 November 2026. The measures to prevent recurrence are scheduled to be disclosed promptly once finalized.
| Item | Details |
|---|---|
| Event name | Notice Regarding Receipt and Publication of the Special Investigation Committee's Investigation Report |
| Date of occurrence | 28 September 2026 (the date the investigation report was received from and published by the Special Investigation Committee) |
| Date recognized / date notice received | 28 September 2026 (the investigation report was received from the Special Investigation Committee) |
| Subject Entity | 株式会社アクリート (filing company) |
| Target Locations / Products | Container-type data centers and other facilities (containers without GPUs, GPU-equipped containers, containers housing GPU servers, containers, air-conditioning equipment, etc.), with the primary site inspected being Company X's Niigata facility |
| Cause | Lack of organizational examination of the accounting treatment for new types of transactions, insufficient consultation with the accounting auditor, and internal control issues including these matters |
| Amount of Impact on Business Performance | The company plans to correct the gross recognition of total sales of ¥3.50524 billion (excluding tax) from the 7 subject transactions. Although operating profit, ordinary profit and net income for the entire period are reportedly unaffected, the impact on profit or loss for each period varies depending on the accounting treatment, except for the portion corresponding to unsatisfied performance obligations. The actual amount of the correction may differ from the estimate following further review. |
| Accounting period in which recognized | The fiscal years ending December 2025 and December 2026 (amounts corresponding to the first and second quarters) |
| Type of litigation or proceeding | Investigation by the Special Investigation Committee and submission of its investigation report |
| Investigation structure | Established on 31 July 2026. The chair is attorney Yoshino Akiki (伊東祐介), and the members are certified public accountant Yonenaga Takashi (米永隆司) and attorney Takada Tsuyoshi (高田剛). FRONTEO also conducted a digital forensics investigation. |
| Measures to prevent recurrence | The company will take the Special Investigation Committee's findings seriously, formulate and implement specific measures to prevent recurrence in line with the recommendations, and promptly disclose the details once finalized. |
| Outlook | The company will re-examine its accounting treatment based on the investigation report and make a decision after consulting with the temporary accounting auditor. It will disclose the delayed interim report for the fiscal year ending December 2026 by 13 November 2026 and formulate and implement measures to prevent recurrence. |
| Planned follow-up disclosure | The interim report is scheduled to be filed by 13 November 2026. The measures to prevent recurrence are scheduled to be disclosed promptly once finalized. |
Items this document does not state (12)
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 economic substance of the subject transactions was that of financial transactions or transactions that should have been recognized on a net basis. The company recognized the sales on a gross basis despite not having obtained control over the underlying goods. The report states that this resulted from the lack of an organizational framework for examining the accounting treatment of new types of transactions and insufficient consultation with the accounting auditor.