Inadequate internal management systems due to a small organizational structure and rapid business expansion
First written in FY2023. 6 of 8 entries say "Restated". Latest entry: FY2026.
99 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「As of 31 July 2026, the group was a small organization with 9 directors, including 3 Audit and Supervisory Committee members, and 124 employees, and its internal control system was aligned with its size.」
Even after the employee count increased to 124, the group continued to be classified as a small organization, and strengthening its internal control system remained an ongoing issue. - FY2026-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
It has been confirmed that there have been no material changes regarding the risk of insufficient internal controls due to the small organizational size and rapid business expansion. - FY2025ReframedAnnual report
「As of 31 July 2025, the Group was a small organization with 9 directors, including 3 Audit and Supervisory Committee members, and 74 employees, and its internal control system was structured to match this scale.」
The former risk of a small organization and insufficient internal controls has been disclosed under separate items for "internal control system" and "small organization," and the Group's employee count has risen to 74. - FY2025-H1RestatedAnnual report
「During the interim consolidated accounting period, there were no new business or other risks, nor any material changes to the business or other risks described in the annual securities report for the previous fiscal year.」
It has been comprehensively confirmed that there have been no material changes regarding the risk of insufficient internal controls due to the small organizational size and rapid business expansion. - FY2024RestatedAnnual report
「As of 31 July 2024, the Group was a small organization with 9 directors, including 3 Audit and Supervisory Committee members, and 73 employees, and its internal control system was structured to match this scale.」
Following the conversion of the company into a subsidiary, the Group's 73 employees are still characterized as a small organization, and the strengthening of internal controls through increased staffing and employee development is disclosed. - FY2024-Q3RestatedAnnual report
「During the cumulative third-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
It has been comprehensively confirmed that there have been no material changes regarding the risk of insufficient internal controls due to the small organizational size and rapid business expansion. - FY2024-Q2RestatedAnnual report
「During the cumulative second-quarter period, there were no new business risks and no material changes in the business risks described in the annual securities report for the preceding fiscal year.」
It has been comprehensively confirmed that there have been no material changes regarding the risk of insufficient internal controls due to the small organizational size and rapid business expansion. - FY2023First statedAnnual report
「As of 31 July 2023, the Company was a small organization with 9 directors, including 3 Audit and Supervisory Committee members, and 29 employees, and its internal control system was structured to match this scale. If these measures do not progress in a timely and appropriate manner, they may affect the Company's business and operating results.」
The risk of delays in developing the internal control system is disclosed in the context of an organization comprising 9 directors and 29 employees.