What was corrected and how
A subsequent correction by the company to the contents of an already published filing.
Securities Report for an Application for New Listing (Part I)
Part I Corporate Information, Section 1 Company Overview, 1 Key Management Indicators and Other Trends; Section 2 Business Overview, 1 Management Policies, Business Environment and Issues to Be Addressed, 2 Business and Other Risks, 3 Management’s Analysis of Financial Position, Operating Results and Cash Flows; Section 5 Financial Information, 1 Consolidated Financial Statements, etc., 2 Financial Statements, etc.
Accounting fraud involving the manipulation of the timing of revenue recognition for multiple semiconductor cleaning systems from the fiscal year ended December 2022 through the fiscal year ended December 2024 was identified. Errors relating to matters that had not been corrected in prior years because they were considered immaterial, as well as matters additionally identified during the investigation, have also been corrected.
| Item | Details |
|---|---|
| Disclosure subject to correction | Securities Report for an Application for New Listing (Part I) |
| Original disclosure date | 21 August 2023 |
| Location of correction | Part I Corporate Information, Section 1 Company Overview, 1 Key Management Indicators and Other Trends; Section 2 Business Overview, 1 Management Policies, Business Environment and Issues to Be Addressed, 2 Business and Other Risks, 3 Management’s Analysis of Financial Position, Operating Results and Cash Flows; Section 5 Financial Information, 1 Consolidated Financial Statements, etc., 2 Financial Statements, etc. |
| Details of correction | The revisions to prior-year financial results have been reflected, and only the corrected content is included. |
| Reason for correction | Accounting fraud involving the manipulation of the timing of revenue recognition for multiple semiconductor cleaning systems from the fiscal year ended December 2022 through the fiscal year ended December 2024 was identified. Errors relating to matters that had not been corrected in prior years because they were considered immaterial, as well as matters additionally identified during the investigation, have also been corrected. |
Items this document does not state (1)
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.An investigation by the Special Investigation Committee identified accounting fraud involving the manipulation of the timing of revenue recognition for multiple semiconductor cleaning systems from the fiscal year ended December 2022 through the fiscal year ended December 2024. Errors relating to matters that had not been corrected in prior years because they were considered immaterial, as well as matters additionally identified during the investigation, have also been corrected.