Access (4813) · FactMitigated
Recognition of Costs Associated with Special Investigation and Prior-Year Corrections
First written in FY2025. 1 of 3 entries say "Mitigated", first in FY2026. Latest entry: FY2026.
3entries
2years
0from disclosures
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Same theme, other companies
Special investigation and prior-year correction costs related to inappropriate accountingA theme 20 companies write about · 20 as a headwind · 1 as a tailwind
5 other companies' latest entry also says "Mitigated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 20 companies compared. The sentences above are computed from all 20.Full recordFilings, disclosures and news, newest first
- FY2026MitigatedAnnual report
「Special investigation expenses and other costs 9,874」
The amount of special investigation expenses and other costs recognized in the current fiscal year fell sharply from ¥2,644 million in the previous fiscal year to ¥9.87 million, indicating a reduction in newly recognized investigation- and prior-period restatement-related costs. Meanwhile, payments during the current fiscal year amounted to ¥2,399 million. - FY2026-H1Reversal and payment of provisions for special investigation expenses and other costsAnnual report
「Gain on reversal of provision for special investigation expenses and other costs - 2,398」
The Company recognized a ¥2.398 million gain on the reversal of provisions for special investigation expenses and other costs, and paid ¥2,168.90 million for special investigation expenses and other costs in cash flows from operating activities. Settlement of investigation- and restatement-related costs recognized in the previous fiscal year is progressing. - FY2025First statedAnnual report
「The Company recognized ¥2,644 million in special investigation expenses and other costs as extraordinary losses.」
The Company recognized ¥2,644.94 million as extraordinary losses for the costs of the special investigation committee investigating inappropriate accounting practices, audit fees and other costs associated with restating prior-period results. The fees for audit and attestation services also include an additional ¥968.60 million related to the prior-period restatements.