Accounting Fraud Involving Improper Manipulation of Revenue Recognition Timing and Correction of Prior-Year Financial Results

「Because additional matters requiring investigation had arisen in connection with the investigation of facts relating to the timing of revenue recognition in certain prior-period accounting treatments, including the fiscal years ended December 2023 and December 2024, the company established a Special Investigation Committee composed of independent external lawyers and certified public accountants. The company received the committee’s investigation report on 30 April 2026 and corrected prior-period results on 29 May 2026 based on the findings. As a result of the correction, ¥488 million in revised audit fees, investigation costs of the Special Investigation Committee, costs to support preparation of corrected disclosure documents, Tokyo Stock Exchange listing agreement penalties, and other expenses incurred by 30 June 2026 was recorded as extraordinary losses related to the correction of prior-period results.」

「The investigation found that accounting fraud, meaning intentional misstatements of financial statements, had been committed through the improper 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.」