Decision and Details
Qualified conclusion in the interim review report on the interim consolidated financial statements for the fiscal year ending March 2027
Financial information for the interim consolidated accounting period could not be obtained due to the impact of changes in the management structure of 新韓ダイヤモンド工業株式会社.
The potential impact on the interim consolidated financial statements is material but not pervasive. It is limited to specific line items, including investment securities and equity in earnings or losses of equity-method investees.
| Item | Details |
|---|---|
| Matter Covered | Qualified conclusion in the interim review report on the interim consolidated financial statements for the fiscal year ending March 2027 |
| Decision Date | 13 November 2026 (date the interim review report was received) |
| Implementation Date | 13 November 2026 (receipt of the interim review report; results) |
| Period Covered | Interim consolidated accounting period of the fiscal year ending March 2027 (as of 30 September 2026) |
| Amount | Investment securities: ¥7,068 million (as of 30 September 2026) |
| Impact on Business Performance | The potential impact on the interim consolidated financial statements is material but not pervasive. It is limited to specific line items, including investment securities and equity in earnings or losses of equity-method investees. |
| Reason | Financial information for the interim consolidated accounting period could not be obtained due to the impact of changes in the management structure of 新韓ダイヤモンド工業株式会社. |
| Governing Rule | Standards for interim reviews generally accepted as fair and appropriate in Japan |
| Future plans | The company takes the circumstances that led to the qualified conclusion seriously and will address them appropriately. |
Items this document does not state (3)
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.Financial information for the interim consolidated accounting period of the fiscal year ending March 2027 could not be obtained for 新韓ダイヤモンド工業株式会社, an equity-method affiliate, due to the impact of changes in its management structure.