Decision and Details
Filing of an application for approval to extend the filing deadline for the semi-annual report for the fiscal year ending December 2026
Following the appointment of a temporary accounting auditor, the Company changed its inventory valuation policy, revealing facts requiring correction of inventory amounts recorded in prior fiscal years. The audit and review procedures, including those covering prior fiscal years, have not been completed, making it difficult to receive the interim review report by 14 August 2026.
| Item | Details |
|---|---|
| Matter Covered | Filing of an application for approval to extend the filing deadline for the semi-annual report for the fiscal year ending December 2026 |
| Decision Date | 14 August 2026 |
| Implementation Date | 14 August 2026 (application filed; actual) |
| Period Covered | The first half of the fiscal year ending December 2026 (1 January 2026 to 30 June 2026) |
| Quantity / scale | Correction reports for securities reports and other filings covering the five prior fiscal years; extension of the filing deadline from 14 August 2026 to 14 September 2026 (application) |
| Reason | Following the appointment of a temporary accounting auditor, the Company changed its inventory valuation policy, revealing facts requiring correction of inventory amounts recorded in prior fiscal years. The audit and review procedures, including those covering prior fiscal years, have not been completed, making it difficult to receive the interim review report by 14 August 2026. |
| Governing Rule | Article 24-5, Paragraph 1 of the Financial Instruments and Exchange Act |
| Related previous disclosures | Notice dated 13 August 2026 entitled “Notice Regarding Consideration of an Application to Extend the Filing Deadline for the Semi-Annual Report for the Fiscal Year Ending December 2026” |
| Future plans | If the application is approved, the Company will make a timely disclosure. If approved, the filing deadline will be 14 September 2026. |
Items this document does not state (3)
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.Following the appointment of a temporary accounting auditor, the Company changed its inventory valuation policy from a major inventory-group basis to an individual inventory-item basis, which revealed facts requiring correction of inventory amounts recorded in prior fiscal years. The audit and review procedures for correction reports covering the five prior fiscal years and other periods have not been completed, making it difficult to receive the interim review report by the deadline.