Decision and Details
Correction of the Issuer Information for the fiscal year ended December 2022
Accounting fraud involving manipulation of the timing of revenue recognition for multiple semiconductor cleaning equipment units from the fiscal year ended December 2022 through the fiscal year ended December 2024 was discovered.
The consolidated financial statements and financial statements for prior fiscal years, as well as the quarterly consolidated financial statements and interim consolidated financial statements, were corrected. The impact of the corrections on business results is Not disclosed.
| Item | Details |
|---|---|
| Matter Covered | Correction of the Issuer Information for the fiscal year ended December 2022 |
| Implementation Date | 29 May 2026 (publication date of the corrected Issuer Information; actual) |
| Period Covered | The 14th fiscal year (1 January 2022 to 31 December 2022) and related prior fiscal periods |
| Amount | The correction amount is Not disclosed. Net sales for the fiscal year ended December 2022 after correction were ¥23,420,464 thousand, ordinary income was ¥2,018,716 thousand, and net income attributable to owners of the parent was ¥1,217,291 thousand. |
| Quantity / scale | Multiple semiconductor cleaning equipment units. The corrected items include trends in key management indicators, an overview of business results, and the consolidated financial statements. |
| Impact on Business Performance | The consolidated financial statements and financial statements for prior fiscal years, as well as the quarterly consolidated financial statements and interim consolidated financial statements, were corrected. The impact of the corrections on business results is Not disclosed. |
| Reason | Accounting fraud involving manipulation of the timing of revenue recognition for multiple semiconductor cleaning equipment units from the fiscal year ended December 2022 through the fiscal year ended December 2024 was discovered. |
| Governing Rule | Article 128, Paragraph 3 of the Securities Listing Regulations for Specified Listed Securities (description regarding the audit of consolidated financial statements) |
| Related previous disclosures | 6 February 2026: “Notice Regarding the Postponement of the Announcement of Financial Results for the Fiscal Year Ended December 2025”; 9 February 2026: “Notice Regarding the Establishment of a Special Investigation Committee”; and the Issuer Information for the 14th fiscal year published on 31 March 2023 |
| Future plans | The corrected Issuer Information will be published, and an audit report will be attached to the restated consolidated financial statements. Other future plans are Not disclosed. |
Items this document does not state (2)
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.A Special Investigation Committee’s investigation found accounting fraud involving manipulation of the timing of revenue recognition for multiple semiconductor cleaning equipment units from the fiscal year ended December 2022 through the fiscal year ended December 2024. Accordingly, the financial statements and other information in previously filed annual securities reports and other documents were corrected.