Receipt of a notice declining the appointment from 東光有限責任監査法人
HAMAI INDUSTRIES LTD (the company) / 東光有限責任監査法人 (the accounting auditor that declined the appointment)
The company was unable to obtain audit evidence regarding the appropriateness of the valuation of inventory for the fiscal year ended December 2025.
Related procedures
Plan not to submit an agenda item for the appointment of an accounting auditor to the 94th Annual General Meeting of Shareholders
The company will temporarily have no accounting auditor, but will proceed with the appointment of an interim accounting auditor as soon as practicable. The company will promptly announce the interim accounting auditor once appointed.
| Item | Details |
|---|---|
| Event name | Receipt of a notice declining the appointment from 東光有限責任監査法人 |
| Date of occurrence | 23 March 2026 (date the notice declining the appointment was received) |
| Date recognized / date notice received | 23 March 2026 (the date the notice declining the appointment was received from 東光有限責任監査法人) |
| Subject Entity | HAMAI INDUSTRIES LTD (the company) / 東光有限責任監査法人 (the accounting auditor that declined the appointment) |
| Cause | The company was unable to obtain audit evidence regarding the appropriateness of the valuation of inventory for the fiscal year ended December 2025. |
| Type of litigation or proceeding | Plan not to submit an agenda item for the appointment of an accounting auditor to the 94th Annual General Meeting of Shareholders |
| Outlook | The company will temporarily have no accounting auditor, but will proceed with the appointment of an interim accounting auditor as soon as practicable. The company will promptly announce the interim accounting auditor once appointed. |
| Planned follow-up disclosure | The company will promptly announce the interim accounting auditor once appointed. |
Items this document does not state (17)
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.The company was unable to obtain audit evidence regarding the appropriateness of the valuation of inventory for the fiscal year ended December 2025.