Decision and Details
Amendment of the issuer information for the second quarter of the 15th fiscal year, disclosed on 14 August 2023
A Special Investigation Committee’s investigation uncovered accounting irregularities involving the manipulation of the revenue recognition timing for multiple semiconductor cleaning systems between the fiscal years ended December 2022 and December 2024.
The descriptions in prior-period financial statements and issuer information have been amended. Following the amendment, the second quarter of the 15th fiscal year recorded an operating loss of ¥27 million, an ordinary loss of ¥122 million, and a quarterly net loss attributable to owners of the parent of ¥136 million.
| Item | Details |
|---|---|
| Matter Covered | Amendment of the issuer information for the second quarter of the 15th fiscal year, disclosed on 14 August 2023 |
| Decision Date | 29 May 2026 (date the amended issuer information was disclosed) |
| Implementation Date | 29 May 2026 (amended issuer information disclosed; completed) |
| Period Covered | Second quarter of the 15th fiscal year (1 January 2023 to 30 June 2023) and prior-period accounting treatments subject to amendment for the fiscal years ended December 2022 through December 2024 |
| Amount | Revenue: ¥9,111 million; ordinary loss: ¥122 million; quarterly net loss attributable to owners of the parent: ¥136 million; total assets: ¥30,969 million; net assets: ¥7,993 million (all figures are for the amended second quarter of the 15th fiscal year) |
| Quantity / scale | Multiple semiconductor cleaning systems; 5 amended items, including key management indicators and other trends, business results overview, and consolidated financial statements |
| Impact on Business Performance | The descriptions in prior-period financial statements and issuer information have been amended. Following the amendment, the second quarter of the 15th fiscal year recorded an operating loss of ¥27 million, an ordinary loss of ¥122 million, and a quarterly net loss attributable to owners of the parent of ¥136 million. |
| Reason | A Special Investigation Committee’s investigation uncovered accounting irregularities involving the manipulation of the revenue recognition timing for multiple semiconductor cleaning systems between the fiscal years ended December 2022 and December 2024. |
| Governing Rule | Regulation on Terminology, Forms and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007); Article 128(3) of the Special Provisions of the Securities Listing Regulations Concerning Specified Listed Securities; and Article 22 as applied mutatis mutandis pursuant to Article 27-34 of the Financial Instruments and Exchange Act |
| Related previous disclosures | “Issuer Information for the Second Quarter of the 15th Fiscal Year,” disclosed on 14 August 2023; “Notice Concerning the Postponement of the Announcement of Financial Results for the Fiscal Year Ended December 2025,” dated 6 February 2026; “Notice Concerning the Establishment of a Special Investigation Committee,” dated 9 February 2026; and issuer information disclosed on 31 March 2023 |
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The reasons the company gives
The company's own explanation, not something inferred from the numbers.A Special Investigation Committee’s investigation uncovered accounting irregularities involving the manipulation of the revenue recognition timing for multiple semiconductor cleaning systems between the fiscal years ended December 2022 and December 2024. Accordingly, the financial statements in previously filed securities reports and other documents were amended.